Reports on cash transactions. Practice report: Accounting for cash transactions, preparation of cash documents

All receipts and expenditures Money The cashier writes in the cash book. The book must be prepared in advance, i.e. The pages of the book are numbered, laced and sealed with the seal of the organization. The number of sheets in it is certified by the signatures of the head of the organization and the chief accountant.

Entries in the cash book are made in duplicate using carbon paper.

One tear-off sheet, it is handed in at the end of the day with all receipts and consumable documents as a cashier's report. Erasures and unspecified corrections in the cash book are not permitted. The corrections made are certified by the signatures of the cashier and the chief accountant of the organization.

The frequency of reporting depends on cash turnover. At the end of the working day, the cashier carries out work prior to drawing up the report: the attached documents are checked, the presence of signatures and signatures in them, etc. All documents are recorded in the cash book, the total of transactions for the day is calculated and the balance at the end of the day is displayed. The accounting data from the cash book is reconciled with the cash balance in the cash register.

The resulting balance is controlled by a cash limit. Exceeding the limit is allowed if the report is drawn up on one of the three days intended for payment wages. Exceeding the limit is considered a violation cash discipline.

The completed report is signed by the cashier and submitted to the accountant for verification. The verified report is signed by the accountant, who accepts it and makes a note about the number of receipts and expenditure cash documents received.

Control for correct management cash book assigned to the chief accountant of the organization.

Provided that the complete safety of the documents is ensured, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machine diagram “Insert sheet of the cash book”. At the same time, a machine message “Cashier’s Report” is generated. The above-mentioned machinograms must be drawn up by the beginning of the next working day, have the same content and include all the details, provided for by the form cash book. The numbering of the cash book sheets in these machine diagrams is carried out automatically in ascending order from the beginning of the year.

The cashier, after receiving the machinograms “Insert sheet of the cash book” and “Cashier’s report”, is obliged to check the correctness of preparation specified documents, sign them and transfer the cashier’s report along with incoming and outgoing cash documents to the accounting department against a signature on the loose sheet of the cash book.

Purpose of the task. Understand the procedure for preparing and submitting cashier reports.

Exercise. Compile and process cashier reports for the periods from 04/01 to 04/10; from 11.04 to 20.04; from 21.04 to 30.04.;

check whether the balance at the end of the reporting period corresponds to the established cash limit.

Initial data. Receipts and expenses cash orders, compiled in task 1.1; cash transactions for the periods from 11.04 to 20.04 and from 21.04 to 30.04, given in table. 1.2 and 1.3, the cash limit is 500 rubles.

Table 1.2

Cash transactions for the period 11.04–20.04 of the current year

Table 1.3

Cash transactions for the period 21.04–30.04

End of table. 1.3

1. Introduction

2.Accounting cash transactions, decor cash documents
2.1Rules for conducting cash transactionsAcceptance, issuance of cash and execution of cash documents
2.3 Maintaining a cash book and storing money

2.4 Cash register inventory

2.5 Conducting foreign currency cash transactions

3.Calculations with accountable persons

Practical part

4.Create an example of cash register accounting with attached documents.

1. Introduction

The organization's funds represent the totality of money on hand, in bank settlement, currency, special and deposit accounts, in issued letters of credit, check books, transfers in transit and cash documents. Cash characterizes the initial and final stages of the circulation of economic assets. The speed of their movement largely determines the effectiveness of all entrepreneurial activities of the organization. The amount of money she has, how the most important means payment of obligations, its solvency is determined - one of the most important characteristics financial situation.

Money in the economic process performs the functions of a measure of value, a means of exchange, the formation of treasures, and the accumulation of capital. They are an absolutely liquid asset that can be easily and quickly converted into any type of material assets. The Art of Management cash flows consists in optimizing their reserves, striving for such planning of cash flows so that for each next payment on the organization’s obligations it is ensured the receipt of money from buyers or debtors while maintaining the necessary reserves.

Important role funds in ensuring financial and economic activities necessitate the organization of continuous and timely accounting of funds and operations on their movement; control of availability, safety and intended use Money.

Cash accounting is essential tool cash flow management, efficient use of cash resources, maintaining the daily solvency of the organization.

The purpose of the work is to reveal the accounting of the use of cash in the cash register during settlements.

2. Accounting for cash transactions, preparation of cash documents.

2.1 Rules for conducting cash transactions

In the process of economic activity, organizations constantly conduct mutual monetary settlements. Cash settlements are made either in the form of non-cash payments or in cash. Main regulatory documents Bank of Russia, regulating the execution and accounting of transactions with cash at the cash desk, are the Procedure for conducting cash transactions in the Russian Federation (dated September 22, 1993 No. 40), Regulations on the rules for organizing cash circulation on the territory of the Russian Federation (dated December 19, 1997 with amendments and additions dated January 22, 1999) and acts defining the maximum amount of cash settlements between legal entities - Directive of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-u “On establishing size limit cash settlements in the Russian Federation between legal entities under one transaction,” Letter of the Central Bank of the Russian Federation dated July 2, 2002 No. 85-T “On issues of settlements between legal entities in cash under one agreement.”

To make cash payments, each enterprise must have a cash register and maintain a cash book according to in the prescribed form. (Appendix No. 1, form KO-4) Cash acceptance by enterprises when making settlements with the population is carried out with mandatory use cash register machines. Cash received by businesses from banks is spent for the purposes specified on the check. (Appendix No. 2) Enterprises may have cash in their cash registers within the limits established by banks, in agreement with the heads of the enterprises. If necessary, cash balance limits are revised. (Appendix No. 3, form 0408020)

Enterprises are required to hand over to the bank all cash in excess of established limits the balance of cash in the cash desk in the order and terms agreed with the servicing banks. Cash can be deposited at the daytime and evening cash desks of banks, to collectors and to joint cash desks at enterprises for subsequent delivery to the bank, as well as to communication companies for transfer to bank accounts on the basis of concluded agreements. Enterprises that have constant cash revenue, in agreement with the banks that serve them, can spend it on wages and social and labor benefits, the purchase of agricultural products, the purchase of containers and things from the population, but do not have the right to accumulate cash in their cash registers in excess of established limits for future expenses. Organizations have the right to keep cash in their cash registers in excess of established limits only for wages, payment of benefits social insurance and scholarships no more than 3 working days.

Issuance of cash on account for expenses related to business trips, is made within the amounts due to seconded persons for these purposes. Persons who have received cash on account are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day of their return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final payment for them. The issuance of cash on account is subject to the full report of the specific accountable person on the advance previously issued to him. (Appendix No. 4, Form AO-1) The transfer of cash issued on account by one person to another is prohibited.

2.2 Receiving, issuing cash and processing cash documents

Cash transactions are associated with receiving and spending cash directly from the organization's cash desk. All cash transactions are carried out by the cashier. When starting a job, a cashier must familiarize himself with the rules for conducting cash transactions and enter into an agreement with the administration on full individual financial liability for the safety of the values ​​he accepted. All cash transactions must be formalized using unified primary forms. accounting documentation. Cash is accepted by the cash registers of enterprises according to cash receipt orders (Appendix No. 5, Form KO-1), signed by the chief accountant or a person authorized to do so by written order of the head of the enterprise. On receipt of money, a receipt is issued for the cash receipt order, signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or an imprint cash register.

In accordance with paragraph 1 of Article 2 Federal Law dated May 22, 2003 N 54-FZ “On the application cash register equipment when making cash payments and (or) payments using payment cards" cash register equipment included in State Register, is used on the territory of the Russian Federation in mandatory all organizations and individual entrepreneurs when they make cash payments in cases of sale of goods, performance of work or provision of services. In this case, customers are issued a cash receipt.

Thus, in accordance with current legislation When making payments between organizations for the amount of cash received, a cash receipt is required and a cash receipt order is issued. At the same time, it should be borne in mind that the receipt for the cash receipt order, according to which funds are received, if there is something printed on it cash register full-size fiscal imprint, in accordance with the Government Decree Russian Federation N 904 dated 08/07/1998 meets the requirements for an insert (backing) document equivalent to a check.

Cash issuance from the cash registers of enterprises is carried out according to cash outflow orders (Appendix No. 6, form KO-2) or properly executed other documents (pay slips (settlement and payment), applications for the issuance of money, invoices, etc.) with an imposition on these documents stamp with details of the cash receipt order. Documents for the issuance of money must be signed by the manager, chief accountant of the enterprise or persons authorized to do so. In cases where the documents, statements, invoices, etc., attached to the cash vouchers have the permission of the head of the enterprise, his signature on the cash vouchers is not required.

IN centralized accounting departments on total amount of the issued wages, one expense cash order is drawn up, the date and number of which are affixed to each payment (settlement and payment) statement.

When issuing money according to a cash receipt order or a document replacing it individual The cashier requires the presentation of a document (passport or other document) identifying the recipient, writes down the name and number of the document, who and when it was issued, and selects the recipient’s receipt. If a document replacing an expense cash order is drawn up for the issuance of money to several persons, then the recipients also present the specified documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case record of the data of an identity document on a monetary document replacing a cash document withdrawal slip, is not produced.

At an enterprise, money can be issued using a certificate issued by this enterprise, if there is a photograph on it and personal signature owner.

A receipt for receipt of money can only be made by the recipient personally in ink or ballpoint pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money according to a payroll (settlement and payment) statement, the amount in words is not indicated.

The issuance of money to persons who are not on the payroll of the enterprise is carried out according to cash receipts issued separately for each person, or according to a separate statement based on concluded agreements.

The cashier issues money only to the person indicated in the cash receipt order or a document replacing it. If the issuance of money is made under a power of attorney executed in in the prescribed manner, in the text of the order after the last name, first name and patronymic of the recipient of the money, the accounting department indicates the last name, first name and patronymic of the person entrusted with receiving the money. If money is issued according to a statement, before the receipt of money, the cashier writes the following inscription: “By power of attorney.” The power of attorney remains in the documents of the day, as an attachment to the cash receipt order or statement.

Payment of labor, payment of social insurance benefits and scholarships is carried out by the cashier according to payroll (settlement and payment) statements without drawing up a cash receipt for each recipient.

On the title page of the payment (settlement and payment) statement, an authorization inscription on the issuance of money is made, signed by the head and chief accountant of the enterprise or persons authorized to do so.

After the deadline for payment of wages, social security benefits and scholarships, the cashier must:

· in the payment (settlement and payment) statement against the names of the persons to whom the specified payments have not been made, put a stamp or make a handwritten note: “Deposited”;

· draw up a register of deposited amounts;

· at the end of the payroll (settlement and payment) statement, make an inscription about the amounts actually paid and subject to deposit, check them with the total total on the payroll and seal the inscription with your signature. If the money was issued not by the cashier, but by another person, then an additional inscription is made on the statement: “I issued the money according to the statement (signature).” The issuance of money by the cashier and the distributor on the same sheet is prohibited;

· record the amount actually paid in the cash book and put a stamp on the statement: “Cash expenditure order N ____________.”

The accounting department checks the notes made by cashiers in the payroll (settlement and payment statements, and calculates the amounts issued and deposited on them). The deposited amounts are handed over to the bank, and one general cash order is drawn up for the deposited amounts.

Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled out by the accounting department clearly and clearly in ink, a ballpoint pen, or written out on a machine (writing, computing). No erasures, erasures or corrections are permitted in these documents.

Incoming and outgoing cash orders indicate the basis for their preparation and list the documents attached to them. The issuance of cash receipts and debit orders or documents replacing them in the hands of persons depositing or receiving money is prohibited. Acceptance and issuance of money under cash orders can only be carried out on the day they are drawn up.

When receiving cash receipts and debit orders or documents replacing them, the cashier is required to check:

· the presence and authenticity of the signature of the chief accountant on the documents, and the authorization inscription (signature) of the head of the enterprise or persons authorized to do so on the cash receipt order or a document replacing it;

· correct execution of documents;

· Availability of the applications listed in the documents.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing. Receipt and expense cash orders or documents replacing them are immediately signed by the cashier after receiving or issuing money on them, and the documents attached to them are canceled with a stamp or the inscription “Paid” indicating the date (day, month, year).

Incoming and outgoing cash orders or documents replacing them are registered by the accounting department in the register of incoming and outgoing cash documents (Appendix No. 7, Form KO-3) before being transferred to the cash desk. Expense cash orders issued on payment (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance.

Registration of incoming and outgoing cash documents can be carried out using funds computer technology. At the same time, in the machinogram “Insert sheet of the journal for registering incoming and outgoing cash orders” compiled for the corresponding day, the formation of data for accounting for cash flows is also ensured. intended purpose.

2.3 Maintaining a cash book and storing money

All cash receipts and disbursements of the enterprise are recorded in the cash book. Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the manager and chief accountant of the enterprise.

Entries in the cash book are made in 2 copies using carbon paper using ink or a ballpoint pen. The second copies of the sheets must be tear-off and serve as the cashier’s report. The first copies of sheets remain in the cash book. The first and second copies of sheets are numbered identical numbers.

Erasures and unspecified corrections in the cash book are not permitted. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register for the next date and transfers to the accounting department as a cashier’s report a second tear-off sheet (a copy of the entries in the cash book for the day) with receipts and expenses cash documents against receipt in the cash register book.

At enterprises, provided that the complete safety of cash documents is ensured, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machine diagram “Insert sheet of the cash book.” At the same time, the “Cashier’s Report” machinegram is generated. Both of these machinograms must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the cash book form. The numbering of the cash book sheets in these machine diagrams is carried out automatically in ascending order from the beginning of the year.

In the machineogram “Insert sheet of the cash book”, the last for each month should automatically print the total number of sheets of the cash book for each month, and in the last for the calendar year - the total number of sheets of the cash book for the year.

The cashier, after receiving the machinograms “Insert sheet of the cash book” and “Cashier’s report”, is obliged to check the correctness of the specified documents, sign them and transfer the cashier’s report along with incoming and outgoing cash documents to the accounting department against a receipt in the insert sheet of the cash book.

In order to ensure safety and ease of use, the cash book insert sheets are stored by the cashier separately for each month for a year. At the end calendar year(or as necessary) machine messages “Inset sheet of the cash book” are bound in chronological order. Total sheets for the year are certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.

Control over the correct maintenance of the cash book rests with the chief accountant of the enterprise.

The issuance of money from the cash register, which is not confirmed by the recipient's receipt in the cash receipt order or other document replacing it, is not accepted to justify the balance of cash in the cash register. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by cash receipts is considered cash surplus and is credited to the income of the enterprise. The chief (senior) cashier, before the start of the working day, gives to other cashiers in advance the amount of cash necessary for expense transactions against a receipt in the book of accounting for money accepted and issued by the cashier.

At the end of the working day, cashiers are required to report to the chief (senior) cashier on the advance received and the money accepted according to receipt documents, and hand over the balance of cash and cash documents on transactions performed to the (chief) senior cashier against a receipt in the accounting book accepted and issued by the cashier money.

For advances received for wages and stipends, the cashier is obliged to report within the period specified in the payroll for their payment. Before the expiration of this period, cashiers are required to daily hand over to the cash desk the balance of cash not issued according to pay slips. This money is handed over in bags, packages and other packaging sealed by cashiers to the chief (senior) cashier against a receipt indicating the declared amount.

Enterprise managers are required to equip a cash register (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash register premises, as well as when delivering it from a bank institution and depositing it at the bank. In cases where, due to the fault of enterprise managers, they were not created the necessary conditions ensuring the safety of funds during their storage and transportation, they are responsible for established by law order responsibility.

The cash register premises must be isolated, and the doors to the cash register must be locked from the inside during transactions. Access to the cash desk premises by persons not related to its work is prohibited. Cash registers of enterprises can be insured in accordance with current legislation. All cash and securities in enterprises they are stored, as a rule, in fireproof metal cabinets, and in in some cases– in combined and ordinary metal cabinets, which, at the end of cash register operation, are closed with a key and sealed with the cashier’s seal.

Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places or handing them over to strangers or produce unaccounted for duplicates. Accounted duplicates of keys in bags, boxes, etc., sealed by cashiers, are kept by the managers of the enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in a report. Storing cash and other valuables that do not belong to the to this enterprise, is prohibited.

In small enterprises that do not have a cashier on staff, the latter’s duties can be performed by the chief accountant or another employee written order the head of the enterprise, subject to concluding an agreement with him on full financial liability.

2.4 Cash register inventory

Before starting the inventory, employees responsible for the safety of valuables at the cash desk provide receipts stating that all incoming money or other valuables (for example, postage stamps, checks, airline tickets, etc.) have been capitalized, those that have been withdrawn have been written off, and all primary documents are handed over to the accounting department. For the cash inventory act, it is provided standard form. (Appendix No. 8, Form N INV-15)

During the audit, no operations related to the receipt or issuance of valuables from the cash register are carried out.

Inventory commission draws up an act in 2 copies:

· the first copy is handed over to the cashier;

· the second copy - to the accounting department.

When changing the cashier, the act is drawn up in 3 copies:

· the first copy is handed over to the cashier who handed over the valuables;

· the second copy is handed over to the cashier who accepted the valuables;

· The third copy is transferred to the accounting department.

In the act, the commission indicates how much cash, valuables and other documents (stamps, checks, check books, vouchers, air tickets, securities) were in the cash desk at the time of the audit. Chief Accountant the organization must indicate what amount of valuables is listed in the cash register according to the data accounting. The act is signed by all members of the commission and the employee responsible for the safety of valuables (cashier). If the act is not signed by at least one member of the commission, the inventory results are considered invalid. The reverse side of the act is filled out if during the audit the commission discovered a shortage or surplus of valuables. The line “Explanation of the reasons for surpluses and shortages” is filled in by the employee responsible for the safety of valuables (cashier). If a shortage is identified, the manager can make the following decision:

· withhold the amount of the shortfall from financial responsible person;

· write off the shortage at the expense of the organization’s funds (if the shortage is not the cashier’s fault).

The manager's decision is recorded on back side act. The act is kept in the organization’s archives for 5 years.

V. Accounting for cash transactions

Account 50 “Cash” is intended to summarize information about the availability and flow of funds in the organization’s cash desk.

Sub-accounts can be opened for account 50 “Cashier”:

50-1 “Organization cash desk”;

50-2 “Operating cash desk”;

50-3 “Cash documents”, etc.

Subaccount 50-1 “Cash of the organization” records the funds in the cash desk of the organization. When an organization carries out cash transactions with foreign currency, then corresponding sub-accounts must be opened for account 50 “Cash” for separate accounting movements of each cash foreign currency.

Subaccount 50-2 “Operating cash desk” takes into account the availability and movement of funds in the cash desks of commodity offices (piers) and operating areas, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), train stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary.

Subaccount 50-3 “Cash documents” takes into account the postage stamps and state duty, bill stamps, paid air tickets and others monetary documents. Cash documents are accounted for in account 50 “Cash” in the amount actual costs for purchase. Analytical accounting of monetary documents is carried out by their types.

The debit of account 50 “Cash” reflects the receipt of funds and monetary documents at the organization’s cash desk. The credit of account 50 “Cash” reflects the payment of funds and the issuance of monetary documents from the organization’s cash desk.

Typical wiring

By debit of the account

By account credit

2.5 Conducting foreign currency cash transactions

Organizations can receive cash from foreign currency accounts in banks. To record transactions with cash foreign currency, a special cash desk is created. Accounting for cash transactions in foreign currency is carried out in general procedure established by the Central Bank of the Russian Federation. Organizations receive foreign currency to pay for business travel expenses. Payment and expenditure of currency for other purposes is prohibited.

When a cashier receives cash currency from a bank, he must issue a cash receipt order in Form N KO-1, similar to transactions with rubles; reflect the transaction in the journal for registering incoming and outgoing cash documents (Form N KO-3) and in the cash book (Form N KO-4).

If payments are made both in cash in rubles and in foreign currency, then you still need to keep only one cash book. In the cash book you need to indicate the amount not only in foreign currency, but also in rubles. To convert currency into rubles, you need to take the exchange rate of the Central Bank of the Russian Federation on the day of the transaction. When summing up the results for the day, the amounts are indicated separately for each currency, as well as the total total in transferable rubles (that is, the sum of all currencies converted at the Bank of Russia exchange rate into rubles).

If the foreign currency exchange rate changes, an exchange rate difference arises in the accounting system. She is shown on a separate line and recorded as income or expense. A certificate for calculating exchange rate differences is attached to cash documents. Reflect exchange differences In accounting there are two ways:

· as the course changes;

· on the date of compilation balance sheet.

In addition, regardless of the chosen option, the exchange rate difference must be recalculated on the day of receipt or on the day of spending the money in the company’s cash desk. The company decides which method to choose. This decision needs to be fixed in accounting policy companies.

If cash transactions are carried out infrequently, then it is more profitable to use the second method of accounting for exchange rate differences. IN otherwise You will have to recalculate the currency every day and draw up new sheets of the cash book.

If the movement of money in the cash register occurs daily, then you can use the first method.

Exchange differences arise if:

· the price of goods (works, services) in the contract is expressed in currency;

· goods (works, services) were paid in foreign currency;

· the foreign currency exchange rate has changed.

Conversion of foreign currency into rubles is carried out:

· on the date of the transaction in foreign currency;

· as of the reporting date;

· as exchange rates change.

Let's consider these cases in more detail.

As of the date of the transaction in foreign currency, the following are recalculated:

· cost of acquired fixed assets and intangible assets(count 07);

· cost of acquired inventories (accounts 10, 11, 15, 16, 41);

· size authorized capital(count 80);

· long-term financial investments(subaccounts 58-1 and 58-2).

In the future, when exchange rates change, the value of these items is not recalculated.

On the date of the transaction in foreign currency and on the date of reporting, the value of funds must be recalculated. Cash includes:

· cash currency, cash and payment documents (vouchers, air tickets) (account 50);

· funds in bank accounts (accounts 52, 55);

· funds in settlements (accounts 60, 62, 68, 71, 73, 75, 76), including borrowed funds(accounts 66, 67, subaccount 58-3);

· short-term securities (subaccounts 58-1 and 58-2);

· balances of target financing funds in foreign currency (account 86).

Cash currency and funds in bank accounts, if necessary, can be recalculated as foreign currency exchange rates change. The procedure for recalculating items denominated in foreign currency must be recorded in the accounting policy. To determine the date of a transaction in foreign currency, you must use the table given in the appendix to PBU 3/2000:

List of dates for individual transactions in foreign currency

Both positive and negative exchange rate differences can occur in accounting.

Positive exchange rate differences are formed:

– when recalculating funds in a foreign currency account or currency in the cash register, if on the date of the transaction with currency (date of reporting) its exchange rate has increased;

- when recalculating accounts payable if on the date of repayment of the debt (date of reporting) the exchange rate was lower than on the date of its occurrence;

– when recalculating accounts receivable, if on the date of repayment of the debt (date of reporting) the exchange rate turned out to be higher than on the date of its occurrence.

The amount of positive exchange rate difference is included in non-operating income. To do this, the accountant needs to make the following entry:

Debit 50 (52, 60, 62, 66, 76...) Credit 91-1

(positive exchange rate difference reflected).

In the Profit and Loss Statement, positive exchange differences are shown on line 120 “Non-operating income”. Exchange differences on interest accrued for the use of loans and borrowings are reflected in operating income (line 090) (clause 11 of PBU 15/01). Positive exchange rate differences increase taxable profit (clause 2 of Article 250 of the Tax Code of the Russian Federation).

Negative exchange rate differences are formed:

– when recalculating funds in a foreign currency account or currency in the cash register, if on the date of the transaction with currency (date of reporting) its exchange rate has decreased;

– when recalculating accounts payable, if on the date of repayment of the debt (date of reporting) the exchange rate turned out to be higher than on the date of its occurrence;

– when recalculating accounts receivable, if on the date of repayment of the debt (date of reporting) the exchange rate turned out to be lower than on the date of its occurrence.

The amount of negative exchange rate difference is included in non-operating expenses. To do this, the accountant needs to make the following entry:

Debit 91-2 Credit 50 (52, 60, 62, 66, 76...)

(negative exchange rate difference reflected).

In the Profit and Loss Statement, negative exchange differences are shown on line 130 " Non-operating expenses" Exchange differences on interest accrued for the use of loans and borrowings are reflected in operating expenses (line 100) (clause 11 of PBU 15/01). Negative exchange rate differences reduce taxable profit (clause 5 of Article 265 of the Tax Code of the Russian Federation).

3.Settlements with accountable persons

Settlements with accountable persons take place in almost every enterprise and are very diverse, because include: cash purchase of spare parts, materials, fuel, stationery supplies; payment for minor repairs of office equipment, Vehicle; expenses for business trips within the Russian Federation and abroad; entertainment expenses.

As a rule, in practical activities of any enterprise, settlements with accountable persons are of a massive nature and are associated with many other sections of accounting, for example, cash transactions, settlements with suppliers and contractors, operations for the movement of material assets, etc., which makes accounting for settlements with accountable persons highly labor intensive and relevant persons.

In the process of financial and economic activities, organizations have a need to use cash for settlements with employees on business trips, issuing funds to them for entertainment purposes, for purchasing goods in cash from other organizations or from individuals, for payment for work performed, provision of services, as well as for other economic and operational purposes, for the expenses of expeditions, geological exploration parties, expenses authorized enterprises and organizations, including branches that are not on an independent balance sheet and are located outside the area of ​​activity of the organization. At the same time, employees of the organization who receive funds for these needs are called accountable persons for accounting purposes.

The main objectives of accounting for settlements with accountable persons are:

1. timely, complete and reliable reflection in the accounting accounts of actual costs for travel expenses;

2. documentary justification for the use of accountable amounts and justification for inclusion in costs;

3. control over economical and rational use funds for business and operational purposes.

Accountable persons in accounting mean employees of the organization (including part-time workers) who were given cash from the cash register with the condition of submitting a report on their use (hence the term “on account”).

Accountable persons are considered to be employees of the organization who have received funds in advance from the cash register. Money is issued to the account for upcoming travel expenses, as well as for payment business expenses, expenses associated with the purchase of materials for small wholesale in retail trade, and others economic needs. Settlements with accountable persons take place in almost every enterprise and are very diverse:

· purchase of spare parts, materials, fuel in cash, office supplies, payment of postal and telegraph expenses;

· payment for minor repairs of office equipment and vehicles;

· expenses for business trips within the Russian Federation and abroad;

· entertainment expenses.

The topic of settlements between enterprises and employees who go on business trips, both in Russia and in other countries, has been quite well studied and covered in the economic press and special publications. In addition, travel expenses belong to the category of enterprise costs that are constantly under the close attention of inspection authorities.

But at the same time, it should be noted that most publications on this topic, as a rule, boil down to a review of current regulatory documents and a description of the procedure for registration primary documents. Undoubtedly, such publications have a certain significance for a practicing accountant, since properly organized accounting is to a large extent the key to reliable formation financial statements and, accordingly, the tax base for a number of taxes.

When issuing funds, the organization is obliged to:

· determine the amount of accountable funds and the period for which it is issued;

· receive a report on expenses from the accountable person no later than 3 business days after the expiration of the period for which the funds were issued;

· issue funds to the employee on account, subject to a full report or for previously issued advances;

· prohibit the transfer of accountable funds from one employee to another;

· determine a list of persons who can replace cashiers and receive funds from the bank on account.

Only those employees whose names are on the list of accountable persons have the right to receive funds on account. This list is approved by order of the head of the enterprise. As a rule, drivers and workers are registered here economic services, secretaries, as well as those people who often travel on business trips. In other words, workers who may need cash in order to fulfill their job responsibilities: the driver - buy gasoline, the secretary - send mail, the business traveler - pay for the hotel.

All employees of the enterprise who receive money on account must comply with the rules for working with cash.

The order must not only list the accountable employees, but also indicate how much each of them can receive at a time, for how long and when they must submit advance reports to the accounting department.

If you need to give money to a person not specified in the order, you can draw up separate order, where they indicate the name and position of the employee, the period for which the amount was given to him, the date no later than which he must submit the advance report to the accounting department, etc.

Each employee whose name is included in the list of accountable persons must be familiarized with the order against receipt, and, if necessary, the rules that he must follow when receiving cash and reporting for it must be explained.

In the course of their activities, almost every accountant faces the problem correct accounting and taxation of travel expenses. At the same time, questions often arise, in particular, what is considered a business trip; what is the procedure for seconding employees of an enterprise who work part-time or perform work under civil contracts; what regulatory documents affecting travel expenses issues should be followed at the present time.

In this case, the organization can issue funds to accountable persons for the following purposes: for economic needs; for travel expenses; for payment of entertainment expenses.
Entertainment expenses- these are the costs of the organization for receiving and servicing representatives of other organizations participating in negotiations to establish and maintain cooperation, as well as participants who arrived at meetings of the council (board) of the organization.

Representation expenses include the following costs: official reception(breakfast, lunch, dinner or other similar event) representatives of other organizations; By transport support representatives of other organizations related to their transportation to the meeting venue and back; buffet service for persons participating in the meeting during negotiations; to pay for the services of translators who are not on staff of the organization.

This list is exhaustive. Therefore, the costs of organizing entertainment and recreation, paying for visas, as well as paying for the accommodation of negotiators are not entertainment expenses.

Enterprises independently determine the procedure for spending funds for representation, their documentary confirmation. To successfully conduct negotiations with business partners, when holding shareholder meetings, and receiving various delegations, it is often necessary to incur certain expenses. Such expenses are called representative expenses.

Entertainment expenses include expenses for :

1. official reception and (or) service of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (board) or other governing body taxpayer, regardless of the location of these events;

2. holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials taxpayer organizations participating in the negotiations;

3. transport services for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and back;

4. buffet service during negotiations;

5. payment for the services of translators who are not on the taxpayer’s staff to provide translation during entertainment events.

The composition of the taxpayer's entertainment expenses is determined by clause 2 of Art. 264 Tax Code of the Russian Federation. Compared to the list of entertainment expenses determined by the Resolution for accounting purposes, the types of these expenses in the Tax Code of the Russian Federation are limited: they do not include hotel payments for both leaders and members of delegations and accompanying persons, meals (daily allowance), cultural, household expenses and other expenses, purchase of souvenirs. Tax law does not include expenses for organizing entertainment, recreation, prevention and treatment of diseases of participants in entertainment events as entertainment expenses.

According to clause 2 of Article 264 of the Tax Code of the Russian Federation, entertainment expenses during the reporting (tax) period are included in other expenses in an amount not exceeding 4 percent of the taxpayer’s expenses for wages for this reporting (tax) period.

Entertainment expenses are expenses related to production and sales, therefore, in addition to fulfilling the usual requirements when preparing supporting documents, it is necessary to justify that the expenses incurred are related to entrepreneurial activity institutions.

In order for an organization to correctly reflect settlements with accountable persons when they travel on business, it is necessary to take into account:

· purpose of the trip;

· who is going on a business trip;

· place of business trip;

· duration of business trip;

· what expenses are allowed to be incurred by an employee on a business trip;

· conditions for business trips outside of Russia;

· procedure for registration of a business trip;

· the procedure for accounting for business trip expenses for tax purposes.

The purpose of the business trip determines its classification and the procedure for distributing expenses incurred by the posted worker. Based on this, business trips can be divided into business and non-work.

In accordance with Art. 166 Labor Code Russian Federation business trip - a trip of an employee by order of the employer to certain period to carry out official assignments out of place permanent job. Business trips workers whose permanent work is carried out on the road or has traveling character, business trips are not recognized.

A business trip made in accordance with the established procedure also refers to employee trips that are related to:

· purchase of inventory items, the costs of which are taken into account as part of procurement and warehouse costs and are included in the cost of purchasing inventories;

· carrying out works of a capital nature, the costs of which are taken into account as part of other capital costs and are included in the inventory value of the construction project;

· training and advanced training of workers, the costs of which are taken into account as part of the budget for general running costs;

· participation in general meetings shareholders of companies in which the organization has shares, the expenses for which relate to business trips and are taken into account as part of the estimate for general business needs;

· other similar needs.

The procedure and amount of reimbursement of expenses related to business trips are determined collective agreements or local regulations of the organization. At the same time, the amount of reimbursement for expenses related to business trips cannot be lower than the amount established by the Government RF for organizations financed from federal budget.

Business trips, the purpose of which is activities not related to production, are non-production. Expenses for these business trips are written off from targeted sources and are attributed to financial results. Such business trips include trips of employees related to treatment, maintenance, transfer of non-production facilities, etc.

The procedure for registering a business trip and making payments to an employee is determined in Instruction 62, according to which:

· for a business trip, the employee is issued a travel certificate;

· along with the travel certificate, a business trip order may be issued;

· a travel certificate may not be issued for one-day business trips if daily allowances are not paid for them;

· actual time the employee’s presence on a business trip is noted on the travel certificate with the seal of the organization sending and receiving the business trip, with records of the days of departure, arrival, and departure;

· the day of departure is considered the day of departure of the corresponding transport from places of permanent work up to 24 hours, and the day of return is the date of arrival of the corresponding transport;

· before a business trip, along with a travel certificate, the employee is also given a cash advance within the limits of the amounts due to him to complete the established task;

· the organization is allowed to pay the posted worker according to preliminary calculation, if travel expenses are known in advance. In this case, the employee does not provide documents confirming his business trip expenses as part of the advance report;

· upon returning from a business trip, the employee is obliged to submit an advance report with an attachment to the head of the organization for approval within 3 days travel certificate and documents confirming the authenticity production costs. Upon approval of the report by the manager, it is submitted to the accounting department to reflect the amount used in the accounting records.

Calculations for business trips are a seemingly ordinary job for an accountant, and yet this is one of the most pressing problems: the law is too vague about travel expenses.

accounting of operating expenses

Enterprises in the process of financial and economic activities can issue certain amounts to their employees for reporting purposes.

Accountable amounts are cash advances issued by an enterprise from the cash register for administrative and business expenses, expenses for the purchase of spare parts, expenses for business trips, paid travel expenses. preferential leave, and various works, services for implementation operational activities enterprises. In such cases, the employee is usually given cash under his responsibility (on account) to perform certain actions on behalf of the organization.

Funds are issued on account for administrative and business expenses.

Administrative expenses are non-production overhead costs associated with maintaining administrative services and management of the enterprise as a whole.

Administrative expenses include office, postal and telegraph expenses, purchases of materials through small wholesale retail trade, purchases of agricultural products and expenses for other operating needs.

Cash can be issued to employees from the organization's cash desk:

1.or for reporting on business and operating expenses;

2.or in order to reimburse expenses incurred by the employee from personal funds for the needs of the organization (by decision of the head of the organization).

Household expenses include costs of purchasing at retail trading network stationery or household supplies, materials, gasoline at gas stations, payment for minor repairs, etc.

Primary supporting documents documents confirming the expenditure of accountable funds are: store receipt; invoices; cash receipts; receipts for cash receipts; certificates of work performed, services provided; invoices; travel documents; acts of purchasing material assets from individuals.

When issuing money on account for the purchase of goods and materials from a legal entity, you need to issue a power of attorney and register it in the journal of issued powers of attorney. Issuance of powers of attorney to persons not working in the organization is not permitted.

4.Create an example of cash accounting .

An example of accounting for cash in an organization's cash register CJSC "STF-Audit" for September 2006.

BUSINESS TRANSACTIONS JOURNAL FOR SEPTEMBER 2006

LLC "Prioritet"

Order No. 6

On the procedure for issuing funds for reporting

I order:

1. In 2004, issue cash on account next employees:

manager Semenov O.N.

manager Tolstov K.M.

accountant Samsonova I.K.

2. Cash on account is issued for a period not exceeding 7 working days from the date of issue.

LLC "Prioritet"

Order No. 7

On establishing the amount (standards) of daily allowance

I order:

In 2004, the daily allowance for business trips within Russia was set at 200 rubles per day.

Director of Priority LLC __________________________/Kusmartsev I.P./

Using the 1C program to automate accounting: Enterprise allows you to detail the journal order for account 71 “Settlements with accountable persons” in the context of:

each posting

in the context of each operation

in the context of an individual accountable entity

by individual date

All business entities are required to prepare reports on the income received; on this basis, payments are made to the state treasury. And it is very important to know how the cash book is maintained - the fundamental document for reporting.

What is a cash book and why is it needed?

Any small or large enterprise must maintain accounting and tax reporting based on the results of its business activities. To ensure that the information is reliable and the reporting data is not questioned, a cash book is maintained, where all financial transactions of the company are carried out: cash receipts and expenditures. It is carried out only for the last fiscal year, and upon completion, another copy of the book is opened, such strict requirements are imposed by the Central Bank of the Russian Federation and the State Statistics Committee of Russia. The resolutions and orders establish unified forms primary accounting documents.

There are two options for cash books:

1. The pages are arranged vertically. As a rule, all financial transactions for 1 business day are placed on one sheet. In this case, the cash officer’s report can be prepared in two ways:
   • Two sheets of the book are numbered with one number, a sheet of carbon paper is placed between them, then on the first sheet all data is entered with a pen with blue ink, and the next sheet is torn off and remains with the cashier; according to his data, a report on all financial transactions will be compiled.
   • For reporting, you can use an insert that has the same serial number as the sheet of the book. In this case, when filling, place an insert and a copy sheet. All data in the book and inserts are carefully verified by an accountant.
2. Pages are arranged horizontally, then the sheets are divided in half, they are folded, placed under carbon paper and filled out. The tear-off part is given to the cashier, and the non-tear-off part remains in place. Both halves of the sheet are recorded with the same number; any blots or corrections are prohibited. If you still need to correct the data, then they are certified by the signatures of the responsible employees.

Who should keep the cash book

Basically, such duties are performed by a cashier, if he is on the company’s staff, and if there is no cashier position, then by an accounting employee.

If funds are received, they are issued with an order, and the same happens when cash is issued. All these financial transactions are immediately recorded in the book, based on the relevant documents.
They begin to keep records after the line “balance”; records are kept first receipt documents, and only then – consumables.
Every day, the cash desk employee displays the total amount of all financial transactions carried out, takes into account the remaining funds and compiles reporting documentation at the end of the day.

All data is transferred to the accounting employee who is responsible for conducting financial activities.

A tear-off sheet of the book is attached to the reporting documents; all documents must be submitted against the signature of the responsible accountant, who verifies all the data in the book and the report. If all the data converges, then accounting and tax reports will be compiled on their basis.

How to properly prepare a cash book

The preparation of this important reporting document must be approached with all responsibility: after all, any inspecting body first of all requires that it be provided.

It is filled out on the unified form KO-4:

• All sheets are marked serial numbers;
• It is a mandatory requirement for the book to be laced; the company seal of the organization is placed at the end;
• At the end they write total number all sheets, and secured with the signatures of responsible persons.

The title page of the book is drawn up according to its own rules: it indicates the name of the company, codes of economic activity and date of creation.

If the enterprise is actively financial activities, then one copy may not be enough. If so, then they start new option books, but they must specify the period for which it will be valid.

How to properly maintain a cash book

Typically, all records of financial transactions carried out for the current day are entered into ready-made form, where data on the incoming or outgoing transaction must be indicated. At the end of the working day, the total of all financial transactions carried out is established, and the remaining funds are calculated. Based on all the documents, the employee draws up reporting documentation and submits it to the responsible accountant.

Step-by-step instruction

Since the main form is divided in half, one part is left in the book, and the second, tear-off part picked up by the cashier. Fill out two parts at once, with the same details. All receipt and expense documents, on the basis of which the entries were made, must be filed with the cash officer’s report.

The form contains fields that should be filled out as follows:

• “Balance at the beginning of the day” is transferred from the column “Balance at the end of the day”, the amount is not changed.
• “Document No.” is filled in in accordance with the order details.
• “2 columns” are intended to indicate amounts received or transferred; they are written down in full, down to the kopecks.
• Then correspondent accounts are displayed, for example, the transfer of funds to the current account is registered with the number 51, the issuance of wages - 70, the receipt of funds from buyers or customers - 62, to the reporting account - 71;
• Column “Transfer” - here you should summarize all previous data on the lines, and on back side nothing is filled in.
• “Total” calculates incoming and outgoing data and displays the balance, which must correspond to the formula: balance at the beginning of the day + incoming data – outgoings.
• At the end of the document, the cash register and accounting staff, indicate the number of attached documents.

How to staple a cash book

All cash documents must have their own serial numbers; they are stitched according to the order so that the threads remain behind the stitched sheets. They are united, written in separate sheet their number, then they are sealed with a wax seal, and at the end the manager and accountant affix their signatures.

Electronic cash book

It is allowed to maintain a cash book in in electronic format, provided that all primary documents are stored in in due course. For this they use special program on a computer, which displays two parts of the sheet at once: an insert and a report from the cashier. The sheets are printed daily, they can be laced at the end of the current year, and then they are affixed with the company seal and the signatures of the persons responsible for accounting and the manager.

If you maintain an electronic cash book, you can print title page at the end of the reporting period, all loose sheets are filed with it.

With this type of maintenance, the book can be completed every quarter, instead of 1 year.

Features of the cash book for individual entrepreneurs and LLCs

1. Maintaining cash accounting for individual entrepreneurs. This can be a simple notebook, appropriately numbered and stitched. This book may not be certified tax office. The ledger must reflect the actual quantity purchased or produced product groups, the amount of funds spent for these purposes. In addition, it should display the amounts received from the sale of goods or services provided by the individual entrepreneur. If an individual entrepreneur operates under a simplified taxation system, then only the income received can be indicated, since calculations are made specifically from this amount. All data displayed in the book must be confirmed in paper primary documents: sales receipts, invoices, cash orders. If an individual entrepreneur provides any services to the population, then it is necessary to register the client’s data. Individual entrepreneurs working under the Unified Imputation Tax may not keep a cash book.
2. Cash accounting in LLC. Society with limited liability leads economic activity, and therefore must maintain a cash book. Can be assigned individual employee who will be responsible for maintaining the book. It is necessary to conclude an agreement with him on financial responsibility; in the event of a mismatch of funds, he will be responsible for the shortfall. If you need to have available funds, you need to submit an application to the bank where you have a current account to calculate the limit. It is calculated according to the following scheme: income received for 90 working days + salary payments + calculated average income divided by 90. You can have this amount in the cash register, if they come with a check, then give an explanation of the similar limit issued by the bank, and the amount above this limit must be handed over to the bank. Records are kept of all incoming and outgoing transactions for each day, and at the end of the working day, reports are compiled according to the general scheme.

Checking cash books

Has the right to check cash books company servicer bank, in this case the following are subject to inspection:

• The full amount of cash received.
• With expense transactions for cash delivery to the banking department.
• The conditions established by the bank for conducting debit transactions, their intended purpose.
• Correspondence of the cash limit with the cash received.
• Checking the maintenance of the cash book in accordance with legislative acts.

If the results of the audit are negative, the bank warns the tax office about additional check organization, or transfers materials to internal organs order.
Those enterprises that have been found to have violated cash discipline may be subject to administrative responsibility with the imposition of penalties up to 50 thousand rubles.

The ongoing changes in the use of cash register equipment affect not only the organization of work with cash register equipment in the field of retail, but will, without a doubt, lead to the approval of new forms of primary cash documentation. Proper record keeping is protection from fines and claims from regulatory authorities. In this regard, entrepreneurs are concerned with the question: Is a cash book needed for an online cash register? How to maintain such a document? And what requirements for the preparation and storage of the form does the Legislation of the Russian Federation impose?

Cash book for online checkout

The cash book is important document enterprise/individual entrepreneur accounting, designed to reflect and control cash transactions in the company. The report form in form KO-4 was approved by Resolution No. 88 of August 18, 1998. In accordance with current requirements The procedure for conducting cash transactions regulated by the Bank of Russia in Instructions No. 3210-U dated March 11, 2014 requires all legal entities/individual entrepreneurs to record incoming cash in the cash book. As an exception, it is permitted not to deposit funds under agency and subagency relationships.

The cash book is a mandatory accounting register and is filled out in accordance with current incoming and outgoing transactions for the operating day. It is allowed not to draw up a form if there are no cash movements at the cash desk. In connection with the introduction of amendments to Law No. 54-FZ, is it necessary to maintain a cash book when checking out online?

The new FN equipment is equipped with an improved memory capacity and is capable of daily transferring data on incoming revenue to control bodies(using OFD) and connected to online mode on the Internet. Perhaps officials took all these points into account and simplified cash flow for those retailers who promptly installed smart cash registers in their stores? Of course, some relaxations in terms of primary documentation are already in effect. The explanations of the Ministry of Finance and the Federal Tax Service are devoted to this in Letters No. 03-01-15/54413 dated 09.16.16, ED-4-20/18059@ dated 09.26.16, 03-01-15/19821 dated 04.04.2017 G.

About what we're talking about? First of all, about the need to use primary documentation according to Resolution No. 132 of December 25, 1998. These are familiar forms - from KM-1 to KM-9, including the cashier’s journal KM-4, the cashier’s certificate KM-6, acts, etc. . Before Law No. 290-FZ came into force, the preparation of such forms was mandatory for all entities working with cash register systems. With the advent of innovative technology, the use of these forms is no longer an obligation, but is voluntary. The advantage of online cash registers is the automation of accounting, which minimizes the store’s primary document flow.

However, the cash book does not apply to primary forms accounting, but is a mandatory unified register, the form of which is accepted on federal level and is not subject to independent approval by enterprises/individual entrepreneurs. All companies are required to maintain a cash book, regardless of the worker tax regime. Some relaxations are provided for small businesses and individual entrepreneurs, but these norms do not relate to the preparation of a cash book, but to other issues, for example, the approval of cash limits.

Online cash registers - rules for maintaining a cash book

The format for maintaining the cash book is selected by the decision of the company - electronic or in paper form. The basis for depositing money into the main cash register of an enterprise/individual entrepreneur using online technology is Z-reports intended for closing a shift at the end of the working day. The cancellation report is generated by the cashier, and at the same time the data is transferred to the Federal Tax Service. Based on the information received, the cashier's journal and certificate are filled out (when using such primary documents), and then all the information goes to the accounting department, where the cash book is compiled.

Incoming and outgoing cash orders issued for standardized forms. General data reconciliation is carried out at the end of each day, control is carried out executives enterprises. The sheets of the cash book are stitched together based on the results of the selected period - for a decade, a month, a quarter. Corrections are allowed only if the data is certified by the chief accountant/director of the company. The electronic cash book may not be printed, but certified with an electronic digital signature and stored on magnetic data media. Every year a new copy of the book is opened in the organization/individual entrepreneur. The register storage period is 5 years (Law No. 402-FZ, clause 362 of Order No. 588).

Conclusion - compiling a cash book in form KO-4 is the responsibility of all retailers, regardless of which cash register model the seller uses.

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