Organization of accounting of cash flow in the enterprise. Accounting for the organization's cash

Accounting cash transactions and monetary documents.

The order of storage and spending Money at the cash desk is set by the Instruction of the Central Bank Russian Federation (10).

In accordance with this document, organizations, regardless of their organizational and legal forms and scope of activity, are required to keep free cash in banking institutions. Organizations settle their obligations with other organizations, usually in non-cash order through banks or use other forms of non-cash payments established by the Bank of Russia in accordance with the legislation of the Russian Federation. To make cash payments, each organization must have a cash desk and keep cash book in the prescribed form. Acceptance of cash by organizations when making settlements with the population is carried out with the obligatory use of cash registers. Cash received by organizations in banks is spent on the purposes indicated in the check.

Conducting cash transactions is entrusted to the cashier, who bears full financial responsibility for the safety of the accepted values. Small amounts of money can be kept at the cash desk within the limit set by the bank for paying small household expenses, issuing advances for business trips and other small payments. Exceeding the established limits at the cash desk is allowed only within three working days during the payment period wages employees of the organization, temporary disability benefits, scholarships, pensions and bonuses (in the Far North - 5 days).

The following standard interdepartmental forms are used to account for cash transactions primary documents and accounting registers: incoming cash order (form No. KO-1), outgoing cash order (form KO-2), Journal of registration of incoming and outgoing cash orders (form KO-3), Cash book (form KO-4), Accounting book funds accepted and issued by the cashier (form KO-5). These forms were approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 in agreement with the Ministry of Finance of Russia and entered into force on January 1, 1999.

The receipt of money at the cash desk and the issuance from the cash desk are made out by cash receipts and expenditure orders. The amounts of transactions are recorded in orders not only in numbers, but also in words. Credit orders are signed by the chief accountant or a person authorized by him, and expenditure orders are signed by the head of the organization and Chief Accountant or persons authorized by them. In those cases when the documents attached to the expenditure cash warrants, applications have a permissive signature of the head of the organization, the signature of the head on the expenditure cash warrants is optional. Incoming and outgoing cash orders and documents replacing them must be filled out clearly and clearly with ink and ballpoint pens or written out on a typewriter (computer) typewriter. Erasures, blots and corrections, even if they are stipulated, are not allowed in these documents. Receipt and issuance of money on cash orders can be made only on the day they are drawn up. Wages, pensions, temporary disability benefits, bonuses, scholarships are issued from the cash desk not by cash orders, but by payroll or payroll signed by the head of the organization and the chief accountant. Upon receipt of money, workers and employees sign the payroll. If the money is issued by proxy, then in the text of the expenditure order, after the surname, name and patronymic of the recipient of the money, the surname, name and patronymic of the person who is entrusted with receiving the money are indicated. When money is issued according to a statement, before a receipt for receiving money, the cashier indicates: "By proxy." The power of attorney remains with the cashier and is attached to the expenditure cash order or payroll. After the expiration of the established terms of remuneration, payment of social insurance benefits and scholarships, the cashier must:

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

b) draw up a register of deposited amounts;

c) at the end of the payroll, make an inscription on the amounts actually paid and subject to deposit, compare them with the total on the payroll and affix the inscription with your signature. If the money was issued not by the cashier, but by another person, then an inscription is additionally 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;

d) write down the actually paid amount in the cash book and put a stamp on the statement: “Expenditure cash order No. _”.

The accounting department checks the notes made by cashiers in the payment (settlement and payment) statements, and counts the amounts issued and deposited on them. The deposited amounts are handed over to the bank, and for the handed over amounts one general expenditure cash warrant.

Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of incoming and outgoing cash documents. Account cash orders issued on pay (settlement and payment) statements for wages and other equivalent payments are registered after their issuance. Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machinogram “Insert sheet of the register of incoming and outgoing cash orders”, compiled for the corresponding day, the formation of data for accounting for the movement of funds for the intended purpose is also provided.

The chief (senior) cashier before the start of the working day issues to other cashiers in advance the amount of cash necessary for debit transactions against receipt in the Book of Accounts of Money Accepted and Issued by the Cashier. Cashiers at the end of the working day are obliged to report to the chief (senior) cashier in the advance payment received and in the money accepted according to receipt documents, and hand over the balance of cash and cash documents on the operations performed to the chief (senior) cashier against receipt in the Book of Accounts accepted and issued by the cashier money .

The cashier records all operations for the receipt and expenditure of funds in the cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in it must be certified by the signatures of the heads of the organization and the chief accountant. At the end of the working day, the cashier calculates the results of operations for the day in the cash book and displays the balance of money in the cash register the next day. Entries in the cash book are made with a ballpoint pen or ink through carbon paper on two sheets. One sheet of the book is tear-off, it is handed over at the end of the day with all receipts and expenditure documents as a report on cash transactions against receipt in the cash book. Erasures and unspecified corrections in the cash book are prohibited. The corrections made are certified by the signatures of the cashier and the chief accountant of the organization. When ensuring the complete safety of documents, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machine-gram "Insert sheet of the cash book". At the same time, a machinogram "Cashier's report" is formed. Both named machine-grams 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 sheets of the cash book in machine diagrams is carried out automatically in ascending order from the beginning of the year. The cashier, after receiving the typescripts, is obliged to check the correctness of the preparation of these documents, sign them and transfer the cashier's report along with income and expenditure cash documents to the accounting department against receipt in the loose sheet of the cash book.

Control over the correct maintenance of the cash book is assigned to the chief accountant of the organization. The heads of the organization are obliged to equip the cash desk and ensure the safety of money in the cash desk, as well as when they are delivered from the bank institution and handed over to the bank. In cases where, through the fault of the leaders of the organization, no the necessary conditions, ensuring the safety of funds during their storage and transportation, they are responsible in the prescribed manner. The cashier's room must be isolated, and the doors to the cashier during the transaction must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.

For the entire list of works on the technical strengthening of the cash desk premises and its equipment with security and fire alarms, technical and estimate documentation is drawn up. At the same time, the costs are reflected in the estimate separately by sources of financing: the costs of current and major repairs are attributed to the cost of products (works, services), and the costs of installation and installation of security, fire and security systems are taken into account as capital investments. Cash desks of organizations can be insured in accordance with applicable law.

The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates. Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are kept by the heads of organizations. At least once a quarter, they are checked by a commission appointed by the head of the organization, the results of which are recorded in the act. If the loss of the key is detected, the head of the organization reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet. Keeping cash and other valuables that do not belong to this organization at the cash desk is prohibited. In organizations that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by a written order of the head of the organization (decision, resolution). An agreement on full liability is concluded with this employee. In the event of a cashier suddenly leaving work (illness, etc.), the values ​​under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the organization or in the presence of a commission of persons appointed by the head of the organization. On the results of the recalculation and transfer of values, an act is drawn up signed by the indicated persons. In organizations that have a large number of divisions or are serviced by central accounting departments, remuneration, payment of social insurance benefits, scholarships can be made by a written order of the head of the organization (decision, resolution) by others, except for cashiers, persons with whom an agreement on liability is concluded and on which apply all the rights and obligations established by this Procedure for cashiers. In small organizations that do not have a cashier on staff, the duties of the latter can be performed by the chief accountant or other employee by written order of the head of the organization, subject to the conclusion of an agreement on liability with him. Within the time limits set by the head of the organization, as well as when changing cashiers, a sudden audit of cash and other valuables in the cash register is carried out. Remainder cash at the cash desk, they compare it with the accounting data in the cash book. To carry out the audit of the cash desk, by order of the head of the organization, a commission is appointed, which draws up an act. If the audit detects a shortage or excess of valuables at the cash desk, the act indicates their amount and the circumstances of the occurrence. In the conditions of automated cash book keeping, the correct operation of software tools for processing cash documents should be checked.

Responsibility for compliance with the Procedure for conducting cash transactions rests with the heads of the organization, chief accountants and cashiers. Persons guilty of repeated violation of cash discipline are held liable in accordance with the legislation of the Russian Federation. The procedure for conducting cash transactions is systematically checked by banks (at least once every two years).

Cash held at the cash desk is accounted for on an active synthetic account 50 "Cashier". In its debit, the receipt of funds in the cash register is recorded, and in the credit - the disposal of funds from the cash desk. The following sub-accounts can be opened for account 50 "Cashier":

1 "Cashier of the organization";

2 "Operating cash desk";

3 "Money documents", etc.

On sub-account 1 "Cash desk of the organization" take into account cash on hand. If an organization conducts cash transactions with foreign currency, then sub-accounts are opened for account 50 "Cashier" for separate accounting of the movement of each cash foreign currency. Sub-account 2 “Operating cash desk” takes into account the availability and movement of funds at the cash desks of commodity offices (marinas) and operational sites, stopping points, river crossings, ships, ticket and luggage offices, etc. This sub-account is opened by organizations if necessary. On subaccount 3 “Money documents”, postage and bill of exchange stamps, paid air tickets, stamps are taken into account at the cash desk of the organization state duty and others monetary documents.

Features of accounting for cash transactions in foreign currency and transactions on a foreign currency account

To account for transactions in foreign currency, organizations create a special cash desk, which sets limits in foreign currency. Cash desks must be provided with all instructions, control and reference materials (reference books on foreign currency, samples of traveler's checks and eurocheques, etc.). Cashiers are required to strictly comply with the rules for performing operations for receiving and issuing currency from the cash desk. When accepting payment documents in foreign currency from customers, the cashier must check their authenticity and solvency according to the available control materials, as well as the completeness and correctness of filling in the details of the documents. The cashier accepts cash foreign currency, which does not raise doubts about its authenticity and solvency. Banknotes, damaged, dilapidated, questionable in solvency, are not accepted from customers by the cashier.

Counterfeit banknotes, as well as doubts about their authenticity, are not returned to the client. They are recorded in a separate register and returned to the bank marked "False" or "Doubtful". The client is issued a receipt stating that the accepted currency is counterfeit or that it is in doubt, indicating the name of the currency and its denomination in the receipt. Payment for goods and services can be accepted in several foreign currencies. The conversion of other types of foreign currencies into dollars is carried out at the market rate, information about which is sent by the bank to the cash desk. The conversion table must be accessible to visitors. When paying for foreign currency, the change is usually issued in the payment currency. With the consent of the buyers, change may be issued in another freely convertible currency. Issuance of change in rubles is prohibited. For separate accounting of the presence and movement of cash foreign currency to account 50, appropriate subaccounts are opened.

Accounting for monetary documents

Postal and bill stamps, paid air tickets, state duty stamps and other monetary documents located at the cash desk of the organization are accounted for on subaccount 3 “Money documents” of account 50 “Cashier” in the amount of actual costs for their acquisition. Accounting for the receipt and disposal of monetary documents is drawn up by incoming and outgoing cash orders. The cashier records the data of cash orders in the book of movement of monetary documents, which is a register of analytical accounting of monetary documents. Analytical accounting of monetary documents is carried out according to their types. Once or twice a month, the cashier draws up a report on incoming and outgoing documents in the cash book. Synthetic accounting of monetary documents is carried out in the journal-warrant No. 3. At the end of the reporting period, the balances of the journal-order are reconciled with the data of the book of movement of monetary documents.

Accounting for funds held in special accounts

On account 55 "Special accounts in banks" take into account the availability and movement of funds in domestic and foreign currencies in letters of credit, check books, other payment documents (except bills), on current, special and special accounts, as well as the movement of funds for targeted financing in the part of them that is subject to separate storage. The following sub-accounts can be opened for account 55:

1 "Letters of credit";

2 "Checkbooks", etc.

The procedure for making settlements in the form of letters of credit is regulated by the Central Bank of the Russian Federation. The transfer of funds to letters of credit is reflected in the debit of account 55, subaccount 1, and the credit of accounts 51 "Settlement accounts", 52 "Currency accounts", 66 "Settlements on short-term loans and borrowings" and other accounts. As letters of credit are used, they are debited from the credit of account 55, subaccount 1, to the debit of account 60 “Settlements with suppliers and contractors” or other similar accounts. Unused funds in letters of credit are returned to the organization to restore the account from which they were transferred, and debited from the credit of account 55 to the debit of accounts 51,52, 66 or other accounts. Analytical accounting for sub-account 1 of account 55 is carried out for each issued letter of credit.

On sub-account 2 "Checkbooks" take into account the movement of funds in checkbooks. The procedure for making payments by checks is regulated by the bank. Issued checkbooks reflect the debit of account 55, subaccount 2, and the credit of accounts 51, 52, 66 and other similar accounts. When using checkbooks, the corresponding amounts are debited from account 55 to the debit of account 76 “Settlements with various debtors and creditors” or other accounts (according to bank statements). Amounts on checks issued but not paid by the bank remain in account 55-2. The amounts of the remaining unused checks and those returned to the bank are debited from the credit of account 55, subaccount 2, to the debit of accounts 51, 52, 66 or other accounts. Analytical accounting for sub-account 2 is carried out for each received checkbook.

On sub-account 3 "Deposit accounts" until January 1, 2003, the movement of funds invested by the organization in bank and other deposits was taken into account. The transfer of funds to deposits was reflected in the debit of account 55 and the credit of accounts 51 "Settlement accounts" or 52 "Currency accounts". When the credit institution returned the amounts of deposits, reverse accounting entries were made. Analytical accounting for sub-account 3 was carried out for each deposit. From 01.01.2003, deposits in accordance with RAS 19/02 "Accounting for financial investments" must be accounted for as financial investments.

On separate sub-accounts, account 55 takes into account the movement of special-purpose financing funds stored separately in the bank: funds received for the maintenance of special institutions from parents and other sources; funds for financing capital investments (accumulated and spent by the organization from a separate account); government subsidies, etc. In accordance with the Instruction of the Central Bank of the Russian Federation dated June 7, 2004 No. 116-i “On the types of special accounts for residents and non-residents”, from June 18, 2004 in the name of residents are opened in authorized banks special accounts in foreign currency: account "P1" and "P2". The P1 account is opened for a resident:

– for settlements and transfers upon receipt of a loan and a loan in foreign currency from a non-resident;

– attraction from a non-resident of foreign currency received from the initial placement (issue) of shares and bonds, which are external securities, the issuer of which is a resident, the owner of the P1 account; from the issuance by a resident, the owner of the P1 account, to a non-resident of promissory notes, which are external securities;

– attracting foreign currency from the alienation in favor of a non-resident of external securities that were not accounted for in a special section of the depo account, including settlements and transfers related to the transfer of external valuable papers, which were not taken into account on the special section of the depo account specified in the Instruction. The P2 account is opened for a resident:

– for settlements and transfers when granting a loan to a non-resident in foreign currency;

– acquisitions from a non-resident of external securities, including settlements and transfers related to the transfer of external securities (rights certified by external securities);

– alienation in favor of a non-resident of external securities, including settlements and transfers related to the transfer of external securities (except for external securities specified in the Instruction).

Branches, representative offices and other structural units that are part of the organization and allocated to an independent balance sheet, which have current accounts in local banking institutions for current expenses, reflect the movement of these funds on a separate sub-account to account 55. The presence and movement of funds in foreign currencies are taken into account on account 55 separately. Analytical accounting for this account should provide data on the availability and movement of funds in letters of credit, check books, etc. within the country and abroad.

Accounting for transfers in transit

Some organizations cannot transfer cash during the working day to the bank serving them. In this case, organizations, in accordance with the concluded agreements, deposit prepared cash into the cash desks of credit organizations, savings banks or cash desks of post offices, as a rule, through bank collectors and post offices. In the period from the moment of transfer of funds to collectors or directly to credit institutions, savings banks or post offices, the transferred funds are recorded on an active synthetic account 57 “Transfers on the way”. The basis for accepting funds for accounting on account 57 are receipts from a credit institution, savings bank or post office, copies of accompanying statements for the delivery of proceeds to collectors or other similar documents. The movement of funds (transfers) in foreign currency is taken into account on account 57 separately.

The amounts of cash handed over to credit institutions, savings banks or post offices are written off to the debit of account 57 from the credit of account 50 "Cashier". From the credit of account 57, funds are debited to the debit of account 51 “Settlement accounts” (according to the bank statement) or other accounts, depending on their use (50,52,62,73).

Disclosure of information on cash flows in financial statements

Since 1996, organizations have been compiling a cash flow statement (Form No. 4 of the annual report). The cash flow statement reflects the cash balance at the beginning of the reporting year, the cash flow from current investment and financial activities, the cash balance at the end of the reporting year and the impact of changes in the foreign exchange rate against the ruble. Current activity is understood as the activity of the organization for the production, trade, catering and so on. Investment activity is related to capital investments and long-term financial investments, and financial activities - with the implementation of short-term financial investments. For current activities, indicate funds received from buyers and customers, other income, the direction of funds to pay for acquired assets, wages, payment of dividends and interest, tax and duty calculations, other expenses and net cash from current activities.

By investment activity contains information on proceeds from the sale of non-current assets and financial investments, on dividends received, interest, proceeds from the repayment of loans provided to other organizations, on the acquisition of subsidiaries, non-current assets and financial investments, loans provided to other organizations, and net cash from investment activities. For financial activities, they reflect data on receipts from the issue of shares and other equity securities, from loans and credits provided to other organizations, on the repayment of loans and credits (without interest) and financial lease obligations, net cash from financial activities and a net increase (decrease in ) cash and cash equivalents.

Information on cash flows is provided in the currency of the Russian Federation - rubles - according to accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks".

The cash flow statement is important for controlling the financial activities of an organization, as it allows you to control the cash flow. In accordance with PBU 3/2000, starting from the reporting for 2000, the following information on exchange differences is disclosed as part of the financial statements:

- on the amount of exchange differences charged to the account of the financial results of the organization;

– on the amount of exchange differences charged to other accounts accounting;

- about the official exchange rate of the Central Bank of Russia as of the date of preparation of financial statements.

Introduction ……………………. ………………………………………………..3

1. Accounting for the cash flow of the enterprise ………..………. .5

1.1. Basic principles of cash accounting ………………………………………………………………………………………………………………………………………………………………………

1.2. Accounting for cash on hand ……………………….………………9

1.3. Accounting for cash on settlement accounts in banks …………….16

2. Accounting and analysis of cash flows (for example

Talmenskoe Municipal Unitary Enterprise "Transport common use"") …..………...26

2.1. Economic characteristic Talmenskoye MUP

"Public transport" ……………………………………..……26

2.2. Cash accounting for Talmenskoye MUP

“Public transport” …………………………………….……35

2.3. Accounting for transactions on the current account Talmenskoye MUP

"Public transport" …………….……………………………38

Conclusion ………………………………………………………………………40

References …………………………………………………………...42

Introduction

In the process of carrying out their activities, enterprises enter into economic relations with various enterprises, organizations and individuals. The constantly ongoing circulation of economic resources causes the continuous renewal of diverse calculations.

In accordance with the legislation of the Russian Federation on enterprises and entrepreneurial activities, each enterprise has the right to open settlement and other accounts in any bank at its discretion to store funds and carry out all types of settlement, credit and cash transactions through these accounts.

All settlements of the enterprise are carried out in monetary form. Cash settlements conducted in the form of non-cash payments or in cash. Non-cash payments are carried out by transferring funds from the payer's account to the recipient's account using various banking operations that replace cash in circulation. Therefore, the accounting of funds and control over their circulation in settlement accounts in banks is of great importance.

As a rule, internal settlements are carried out in cash. The movement of cash is made through cash transactions. In conditions market economy should proceed from the principle that the skillful use of funds can bring to the enterprise additional income, and therefore, it is necessary to constantly think about the rational investment of temporarily free funds to obtain additional profit. Therefore, cash accounting is essential for proper organization. monetary circulation, organization of settlements and crediting.

Cash flow analysis can be carried out by direct and indirect methods.

The direct method is the simplest and most convenient, used when conducting internal analysis. Its essence lies in the direct comparison of the receipt (inflow) and expenditure (outflow) of funds.

When using the indirect method net profit organization is adjusted for the amount of non-monetary transactions, transactions related to the disposal of long-term assets, changes in current assets or current liabilities. This method allows you to move from the value of the received financial result to the indicator of net cash flow(total change in cash for the period). IN thesis We use the direct method of cash analysis.

1. Accounting, cash flow analysis

1. Basic principles of cash accounting

Money is a special commodity that spontaneously emerged from the world of commodities and became a universal equivalent. With the advent of money, they began to perform several functions:

§ measures of value, where they act as ideal, counting money for measuring the value of the produced finished products, purchased goods, the cost of living and materialized labor, etc.;

§ means of circulation where they are represented by full-fledged money (gold and silver coins) and their substitutes (defective coins and paper money) for the implementation of commodity exchange. The functioning of money as a medium of circulation represents an uninterrupted chain of transformation of commodities (C) into money (M) and money into commodities (C—M—C);

§ means of payment where they act as full-fledged money and their substitutes, including "credit money" (bills). In this function, money is used in non-cash settlements with suppliers, contractors, buyers, etc., as well as in cash settlements with employees for wages, benefits, pensions, bond winnings, etc.;

§ means of accumulation, where they can be accumulated on the accounts of legal entities, on deposits individuals, but, unfortunately, the state does not yet fully guarantee their safety, since this accumulation is made by defective money.

If, however, this accumulation is made in full-fledged money, then they will perform the function hidden treasures;

§ world (worldwide) money, where they act in the form of bars of gold, and, if necessary, sell them in exchange for foreign currency with its subsequent use as a means of payment.

All functions of money are subject to accounting.

For the organization to carry out any core activity (production, intermediary, commercial, etc.), funds are needed. The organization's cash is generated from the sale of finished products, goods, from the provision of services and other services, as well as in the form of proceeds from transactions with securities, etc.

Organizations spend money on the development of their core activities, the acquisition of material assets, the remuneration of employees; invest in fixed assets(construction of industrial and cultural facilities, the purchase of cars, tractors and other fixed assets, the cost of laying and growing perennial plantations, etc.).

In connection with the above, the former State Bank of the USSR established the procedure for the formation, storage and use of funds, which was amended central bank Russia in accordance with Decree of the President of the Russian Federation “On additional measures on restriction of non-personal-monetary circulation” dated 14.06.92 No. 622 and others regulations:

§ Letter from the Central Bank RF dated 04.10.93 No. 18 (as amended on 26.02.96 No. 247) “On approval of the “Procedure for conducting cash transactions in the Russian Federation” with annexes;

§ Letter from the Central Bank of the Russian Federation dated 09.07.92 No. 14 (as amended on 26.12.97 No. 105-U) “On the Enactment of the Regulation on Cashless Payments in the Russian Federation”;

§ Law of the Russian Federation dated 19.10.92 No. 3615-1 “On currency regulation And currency control" and etc.

These and other normative acts, in particular, establish that enterprises, organizations and institutions (including trade organizations), regardless of their organizational and legal form:

§ are obliged to keep their funds in banking institutions;

§ must make settlements on their obligations with other enterprises in a non-cash manner through banking institutions;

§ may have cash in their cash desk within the limits established by banking institutions in agreement with the heads of organizations;

§ are obliged to hand over to the bank all cash in excess of the established limits on the balance of cash on hand in the manner and terms agreed with the bank institution;

§ have the right to keep cash in their cash desks in excess of the established limits only for wages, social insurance benefits, scholarships, pensions, and only for a period not exceeding three working days, including the day the money is received at a bank institution.

Enterprises, organizations and institutions (including trade organizations) that have a constant cash income and spend it for wages and other purposes (payment of pensions, purchase of agricultural products, purchase of containers and things from the population) do not have the right to detain cash in their cash desks money before the due date.

All responsibility for the safety and correct use funds are assigned to the head and chief accountant of the organization. They must strictly comply with the rules of cash and banking operations, properly document the movement of funds.

To account for cash in the Chart of Accounts, the following main (synthetic) accounts are provided:

50 "Cashier";

51 “Settlement accounts”;

52 "Currency accounts";

55 “Special bank accounts”;

57 “Transfers on the way”.

All these accounts in relation to the balance sheet are active and are placed in the II section of the balance sheet asset on the relevant articles.

With a memorial-order form synthetic accounting is carried out in the General Ledger in a generalized form, i.e. without division by sub-accounts, and analytical accounting - in the contract book, entries in which are made during the year.

With a journal-order form synthetic and analytical accounting is combined in the corresponding order journals and statements, entries in which are made within a month. At the end of the month, debit and credit transactions are transferred to general ledger.

When mechanized processing of economic information is used table-automated form accounting or automate accounting on the basis of personal computers using the workstation (workstation) of an accountant. With this form of accounting, primary documents are packaged in bundles before being handed over for machine processing, indicating the necessary information on the accompanying label. From the machine-accounting station or from the PC, they receive as a register of accounting a machine-gram "Statement of accounting of funds and settlements."

When automating accounting on a PC basis using an accountant's workstation, data from primary documents are directly entered into a computer with the formation of a working information base for each account. Note that it is this form of accounting that is most common at present.

1.2. Accounting for cash

Organizations and other legal entities, regardless of their form of ownership and type of activity, are required to keep all free cash in a bank institution.

However, for small current production costs in cash, for settlements with employees for wages, issuance of money under the report, etc., each organization creates cash register. The cashier is fully responsible for the safety of cash and other valuables in the cash register.

When hiring a cashier must be concluded full liability agreement employee for those transferred to him under the report material values(f. No. 191).

In some organizations, they do not conclude an agreement with the cashier, but draw up Obligation of the cashier.

The head of the organization must create the necessary conditions to ensure the safety of funds.

When receiving money from a bank, for settlements with employees for wages, a cashier should be allocated a car, since he is strictly prohibited from transporting money by public or passing transport.

In accordance with these regulations, the head of the organization must provide the cashier with protection during the transportation of funds and valuables from banking institutions or their delivery, and, if necessary, a vehicle.

In accordance with these regulations, in order to ensure the reliable safety of cash and valuables, the organization's cash desk must meet the following requirements:

§ be isolated from other office and utility rooms;

§ be located on the intermediate floors of multi-storey buildings. IN two-storey houses cash desks are located on the upper floors. IN one-story buildings checkout windows are equipped with internal shutters, metal or wooden, upholstered on both sides with sheet metal;

§ have solid walls, solid floors and ceilings, reliable internal walls and partitions;

§ to be closed on two doors:

a) external, opening outwards;

b) internal, opening inward.

§ be reinforced with metal bars on window openings between frames or on the inside of the room, in heat pipes, chimneys, ventilation ducts and other places of the cash register accessible for penetration into it from the outside;

§ have a safe (metal cabinet) for storing money and valuables, without fail firmly attached to building structures floors and walls with steel ruffs;

§ have a serviceable fire extinguisher and have a fire alarm.

After the end of the working day, the cashier must count the cash at the cash desk, check it with the book balance and seal (seal) the safe and the cash register. The keys to the safes and seals are kept by the cashier, and the duplicate keys in packages sealed by the cashier, caskets, etc., are kept by the head of the organization. The institution of the bank establishes cash limit, those. the maximum amount of cash balance that can be kept at the cash desk of the organization.

Money over the limit can only be in the period of issuing wages for 3 days, including the day the money is received in the bank. On the morning of the 4th day, the unissued (deposited) amount of wages must be paid to the bank.

For the accumulation of cash in cash in excess of the established limit the head of the organization is fined three times the amount of the revealed excess cash.

Banks, tax inspectorates and law enforcement agencies conduct mandatory checks of compliance with the conditions for working with cash and apply penalties in case of violations.

For non-receipt (incomplete capitalization) at the cash desk - a fine in the amount of three times the amount not credited.

In addition, compliance with the organization is checked limits cash settlements. The maximum amount of cash settlements in the Russian Federation between legal entities one transaction is provided in the amount of 60,000 rubles.

The head of the organization for non-compliance with the current procedure for storing free cash, as well as the accumulation of cash in cash desks in excess of the established limit, is imposed administrative penalty 50 times the monthly salary.

To account for the movement of cash in the cash register, primary documents and reporting, regulated by the Procedure for Conducting Cash Transactions in the Russian Federation.

The only document for posting money at the cash desk is incoming cash order(f. No. KO-1). It consists directly of an incoming cash order and a receipt. Simultaneously with filling in the incoming cash order, a receipt is issued, which is signed by the cashier, chief accountant, canceled with the stamp “RECEIVED” and the stamp of the organization. The receipt is issued to the person who deposited the money at the cash desk.

The only document for spending money from the cash desk is account cash warrant(f. No. KO-2). It must be signed by the chief accountant, cashier and repaid with the stamp “PAID”.

All incoming and outgoing cash orders must be registered in the register of incoming and outgoing cash orders.

Journal of registration of incoming and outgoing cash documents(f. No. KO-3) was universally introduced into accounting practice in 1973 and is intended for registration by the organization's accounting department of all incoming and outgoing cash orders or documents replacing them before being handed over to the cash desk. It registers separately both incoming and outgoing cash documents in the order that reflects the sequence of entries from the beginning of the year. It is recommended to have two journals: one for registering incoming cash orders, the other for registering outgoing cash orders.

As the receipt and expenditure cash orders are drawn up and they are registered in the journal, the cashier must make entries in cash book(f. No. KO-4). The cash book must be numbered, laced, sealed and certified by the signature of the chief accountant, so sheets cannot be torn out of the book, erasures and unspecified corrections must not be made. The form of the cash book is given in the Appendix.

Entries in the cash book are kept in two copies through carbon paper with a ballpoint pen, ink or indelible pencil. The first copies of the sheets (lined) remain in the cash book, and the second (tear-off) serve as the cashier's report. 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 on the next date, checks it with the actual cash and passes to the chief accountant as a report of the cashier the second tear-off sheet (unlined) with receipt and expenditure cash documents signed by him in cash book.

On the basis of the cashier's report in the memorial-order form of accounting, two accounting registers are compiled: a statement for the receipt of money in the cash desk and a statement for spending money from the cash desk, which, in the journal-order form of accounting, are combined into one accounting register: journal-order No. 1.

Entries in the journal-warrant, opened for a month, are made by the results for the day (with a small number of cash transactions for 3-5 days) based on the cashier's reports and the documents attached to them. The results for the day (several days) on the corresponding accounts are determined by calculating the amounts of homogeneous transactions.

On the front side of the journal-order No. 1, entries are made on the credit of account 50 “Cashier” (when money is issued from the cash desk) in correspondence with the debit of other accounts. Cash transactions reflected in the debit of account 50 “Cashier” (when money is received at the cash desk) are recorded in the statement placed on the reverse side of the journal-warrant No. 1 in correspondence with the credit of other accounts.

At the end of the month, the turnover for reporting period on all synthetic accounts, produce mutual verification turnovers reflected in other accounting registers (order journals No. 2, 3, 4, 7, 8, 11, 12).

The results of credit turnover on account 50 “Cashier” are transferred from the front side of the order journal No. 1 to the General Ledger, and the components of the amounts on debited accounts are transferred to the debit of the corresponding corresponding accounts.

The balance of funds on hand is reflected in the statement on the reverse side of the journal-order No. 1 only at the beginning and end of the reporting month. Within a month, for operational control over the movement of funds at the cash desk, the data of the cashier's reports are used.

When making entries in the cash book for 3-5 days, journal-order No. 1 can be used for several months with the display of totals for all columns and cash balances in the cash register for each month.

Trade and other organizations, if necessary, the current accounting of the receipt of trade proceeds at the cash desk can be preliminarily taken into account in the statement of receipt of trade proceeds (form No. 27).

Accounting for cash at the cash desk is carried out on the main account 50 “Cashier”, to which the following sub-accounts can be opened:

50-1 “Cashier of the organization”,

50-2 “Operating cash desk”,

50-3 “Money documents”, etc.

On subaccount 50-1 “Cash of the organization”, cash in domestic currency (rubles, kopecks) is taken into account, but when performing cash transactions in foreign currency in the organization, it is necessary to additionally open analytical accounts by type of currency (“Cash of the organization in US dollars”, “Cashier of the organization in euro”, etc.).

Subaccount 50-2 “Operating cash desk” takes into account the availability and movement of funds in the branches of the organization’s cash desk, which open, if necessary, at operational sites, stopping points, ticket and baggage offices of ports, stations, etc.

On subaccount 50-3 “Money documents”, postage stamps, state duty stamps, bills of exchange, paid air tickets, paid vouchers to rest houses and sanatoriums and other monetary documents are taken into account.

Account 50 "Cash" in relation to the balance is active and is placed in the II section of the balance sheet asset under the item "Cash". The debit of account 50 "Cashier" takes into account the balance and receipt of funds and monetary documents at the cash desk, and for the loan - their spending and write-off.

Journal-order No. 1 and a statement to it are opened on sub-accounts, entries are made within a month.

Table 1.

Typical operations on account 50 "Cashier"

	Received cash at the cash desk from a current account	PKO, bank statement
	Received at the cash desk from buyers and other legal entities and individuals	tape KKT, PKO
	Received at the cash desk on account of the shortage from the perpetrators
	The unspent balance of the accountable amount was received by the cashier
	Cash surplus found during inventory
	Received at the cash desk of railway stations, post offices	Tape KKT, PKO,
	Acquired cash documents (vouchers, transport tickets, etc.)	bank statement, etc.
	Transferred from the cash register to the current account	cash register, bank statement
	Wages issued from the cash register	cash register, payroll
	Issued from the cash desk to accountable persons
	Cash debt to suppliers and other creditors repaid	check KKT, RKO
	Foreign currency received at the cash desk from a foreign currency account

Monthly, these accounting registers are closed by calculating the totals for the receipt and expenditure of money on the cash register. The statement displays the balance on the 1st day of the next month, for this, the turnover according to the statement is added to the balance at the beginning of the month and the turnover according to the journal order is subtracted.

1.3 Accounting for cash flows on settlement accounts in banks

All free funds of the organization are kept in servicing institutions of banks on specially opened settlement accounts. The bank assigns a number to each settlement account, which must be indicated on all documents when debiting or receiving money to the account. Currently, the client's account number has twenty digits.

Checking account represents a perpetual contribution of the organization, i.e. the balance of funds remaining at the end of the year is carried over to the next year.

Keeping money in bank accounts is important because:

§ their safety from plunder is reliably ensured;

§ control over the use of intended purpose;

§ settlements between legal entities are facilitated and accelerated through the use of non-cash forms of payment.

Organizations have a certain benefit: the bank credits their settlement accounts with a contribution percentage in a certain amount from the average annual balance of funds in the account.

In accordance with Decree of the President of the Russian Federation No. 291 dated March 21, 1995, an organization has the right to have an unlimited number of settlement, current and other accounts.

The bank opens settlement (current) accounts for taxpayers only upon presentation of a document confirming their registration with the tax authority and with the bodies of funds social insurance and security (or upon presentation of a document certifying the notification tax authority about the intention of the taxpayer to open an appropriate bank account).

In the event that the bodies of the State Tax Service of the Russian Federation reveal the facts of opening by banks of settlement (current, currency, loan, deposit, etc.) accounts without notifying the tax authority, the heads of organizations, as well as individual entrepreneurs, are subject to an administrative fine in the amount of one hundred times the minimum monthly wage established by the legislation of the Russian Federation.

To open a current account, the organization independently chooses the most convenient and profitable bank for itself, where the following documents must be submitted:

1. Application for opening an account in a special form.

2. Card with sample signatures of the head and chief accountant of the organization with a seal imprint (two copies). A peasant (farm) economy, a tenant on an individual lease shall submit a card with one signature, certified by a notary.

3. The decision of the city (district) administration to create an organization.

4. A copy of the approved charter, lease agreement, document for the right to use land or other documents confirming the legality of the organization's functioning.

5. Certificates of registration in:

§ tax office at the place of registration;

§ social insurance fund;

§ pension fund;

§ fund of obligatory health insurance.

After reviewing the submitted documents, the bank decides to open a current account for the organization and notifies its client about this.

The managers of the funds on current accounts are the head of the organization and the chief accountant, who sign all the documents on the basis of which the money is written off.

In this regard, when changing one of the two managers of funds (the head of the organization or the chief accountant), a new card with sample signatures and an imprint of the organization's seal must be submitted to the bank institution.

Receipt and debiting of funds from current accounts can be made in two ways:

Cash;

Cashless.

When depositing cash into a current account, issued an announcement for a cash contribution, bank institution issues a receipt of the established form.

Withdrawal of money in cash from the current account is carried out according to checks bound in a checkbook. A cash check consists directly of the check and the stub. Simultaneously with filling out the check, the spine is filled. Checks are protected by watermarks, so no erasures, as well as the agreed corrections, are allowed in them.

Checks are nominal and bearer. In a nominal check, after the word “Pay”, the last name, first name, patronymic of the recipient are indicated, and in order to receive money, a passport must be presented. The surname, name, patronymic of the recipient are not indicated in the bearer's check (at present they are almost never used).

Money received by check from a current account must be credited at the cash desk by issuing a cash receipt order.

Most transactions on the current account are carried out in a non-cash way, i.e. is carried out without the participation of cash, by transferring funds from the payer's account (in a savings or other bank) and crediting them to the recipient's account.

Non-cash payments are divided into one-city (local) and out-of-town.

One-city (local) settlements - these are settlements between organizations serviced by one or different bank institutions located in the same locality.

Out-of-town settlements - these are settlements between organizations serviced by bank institutions located in different settlements.

Unlike cash payments, when money is directly transferred by the payer to the recipient, non-cash payments are made in strict accordance with the Regulations on non-cash payments in the Russian Federation.

Currently, various forms of non-cash payments are used, in which various bank settlement documents are used:

§ money orders;

§ payment requests;

§ payment requests - orders;

§ letters of credit;

§ Settlement checks, etc.

The regulation provides for the cancellation of settlements using payment requests. However, given the traditionally established relationship between suppliers and buyers through the acceptance-collection form of payment, banks are not entitled to refuse customers to accept payment requests. All settlement documents are accepted by the bank for execution, regardless of their amount.

Payment orders, payment requests, payment requests-orders, applications for a letter of credit, collection orders (instructions) used for non-cash payments in the Russian Federation, starting from January 1, 1998. must be drawn up on the forms of the all-Russian classifier of management documentation.

Consider the main forms of non-cash payments.

Payment order(Form No. 0401060) is a written order from the account holder to debit money from his account and credit it to the beneficiary's account. It is used mainly for non-commodity transactions, for the transfer to the budget of taxes withheld from the remuneration of employees, for paying bills of communication organizations for services, for settlements with property, social and medical insurance authorities and in other cases.

Settlements using payment orders are carried out by agreement of the parties and for commodity transactions, which can be urgent, early and deferred.

Payment orders are valid for 10 days from the date of issue, not counting the day of issue of the document, and are accepted by banks for execution without limiting the amount only if there are funds on the payer's account.

Payment orders are issued using technical means for the bank and all parties involved in the settlements. The first copy must be signed by the head and chief accountant of the organization and have a seal. Blots and erasures in payment orders are not allowed.

Consider the settlement scheme using payment orders (Fig. 1)

Rice. 1. Settlement scheme using payment orders:

1 . Submission of a payment order to the bank; 2. Return by the bank of the last copy of the payment order with a note on the execution of the order of the account holder; 3. Forwarding a payment order to the bank serving the recipient in order to credit money to his account; 4. Message to the recipient about the crediting of money to his account (in the bank statement)

To use the acceptance-collection form of payment, the supplier draws up documents for the release of goods to the buyer (invoices, waybills, etc.) and from the transport organization (when sending goods) must receive transport documents (railway and other receipts). Based on the prepared and received documents, the supplier issues payment request, which is transferred to the bank for collection.

The bank servicing the supplier sends the received payment requests to the bank servicing the payer, or retains it if the accounts of the supplier and the payer are in the same bank.

If there is money on the payer's current account, the payment request is paid and sent to the supplier's bank with a note of payment.

The acceptance-collection form of payment is used only if it is provided for by the contract or agreement concluded between the supplier and the buyer.

During the period fixed for acceptance, the payer may declare full or partial refusal of acceptance.

Complete failure from acceptance may be declared:

§ upon receipt of unordered goods;

§ upon receipt of previously paid goods;

§ in cases stipulated by the contract.

Partial failure from payment, that is, refusal to pay part of the amount specified in payment request, may be applied for:

§ receipt of unordered goods along with the ordered ones;

§ receipt of previously partially paid goods;

§ overpricing or quantity, non-compliance with the assortment and in other cases stipulated by the contract.

Payment request-order(f. No. 0401064) is a written demand from the supplier to the buyer to pay on the basis of sent to servicing bank of the payer of settlement and transport and shipping documents, the cost of products delivered under the contract, work performed or services rendered.

The supplier, having issued a payment request-order together with transport and shipping documents (three copies), sends them to the buyer's bank. The buyer's bank, having received the documents, transfers the payment requests-orders to the payer, leaving the transport and shipping documents in the payer's card file No. 1.

The payer is obliged to return the payment request-order to the servicing bank within three days from the date of its receipt by the payer's bank.

If the head and chief accountant of the paying organization agree to pay in full or in part, they sign and stamp all copies of the payment request-order and transfer them to the servicing bank.

It is allowed to transfer the payment request-order by the supplier directly to the buyer (payer). The payer (head and chief accountant) signs all copies of the payment request-order, puts a seal and sends it to his bank branch for payment, indicating the amount in words,

If telegraphic advising of payment by the supplier is necessary, all copies of the request-order shall bear the inscription “Transfer payment by telegraph”. The payer shall notify the bank servicing him of the refusal to fully or partially pay the payment request-order within three days after receiving the documents. The paid payment request-order is sent by the payer's bank to the bank servicing the supplier.

Consider the settlement scheme using payment requests-orders (Fig. 2).

Rice. 2. Settlement scheme using payment requests-orders:

1. Presentation (sending) by the supplier to the buyer's bank or directly to the buyer of a payment request-order of transport and shipping documents; 2. Transfer to the payer of the payment request-order; 3. Return to the bank within three days of the payment request-order with consent to payment or, within the same period, a notification of a complete (partial) refusal to pay; 4. Forwarding a payment request-order to the bank serving the supplier for crediting money to his account

The last copies of settlement documents (with a bank mark) should be kept by the chief accountant of the organization in a separate folder until an extract from the bank account is received.

Every day the bank makes for its customers account statement, which is exact copy account entries.

Having received a bank statement, the chief accountant selects settlement and payment documents for it, on the basis of which the money was debited or credited to the current account, writing in pencil opposite each amount the name of the organization or the content of the operation. When processing a bank statement from a current account, it must be borne in mind that debit entries mean debiting money, and credit entries mean the receipt of money into the account. This is explained by the fact that the settlement accounts of organizations and other clients in the bank's accounting are passive accounts, which account for attracted funds.

After processing the bank statement, the chief accountant draws up a development sheet indicating in it the names of the organizations from which the funds were received or transferred from the current account.

Accounting for funds on the current account is carried out on the main account 51 “Settlement accounts”, which is active in relation to the balance sheet and is placed in Section II of the balance sheet asset under the item “Settlement accounts (51)”. The debit of the account takes into account the balance and receipt of funds to settlement accounts, and the credit - their write-off (expenditure). Synthetic accounting is carried out in the General Ledger, and analytical accounting for the memorial-order form of accounting - in the contract book, and for the journal-order form - in the journal-order No. 2, the form of which is similar to the journal-order No. 1.

On the front side of the journal-order, entries are made on the credit of account 51 “Settlement accounts” (when transferring and issuing money from the current account) in correspondence with the debit of other accounts.

On the reverse side of the journal-order, entries are made on the debit of account 51 “Settlement accounts” (when money is received on the current account) in correspondence with the credit of other accounts. This part of the log-warrant is called the statement. In the journal-order No. 2, entries are made within a month. Journal-order No. 2 with a statement is opened separately for each current account.

The statement indicates the balance on the first day and records are made when funds are received on the current account (according to the debit of account 51 “Settlement accounts” from the credit of various accounts.

Table 2.

Typical operations on account 51 "Settlement account"

	Received to the current account from buyers and customers	bank statement
	Loans received	bank statement
	Listed to suppliers, contractors	bank statement
	Returned loans, loans	bank statement
	Transferred payments to the budget / in off-budget funds	bank statement
	Wages transferred to bank accounts	bank statement
	An amount erroneously deducted from the current account is revealed	bank statement, accounting reference

Monthly, these accounting registers are closed by calculating the totals for the receipt and expenditure of funds on settlement accounts. The statement displays the balance on the first day of the next month. To do this, the turnover according to the statement is added to the balance at the beginning of the month and the turnover according to the journal is subtracted.

2. Accounting, analysis and audit of the cash flow of the Talmensky Municipal Unitary Enterprise "Public Transport".

2.1 Economic characteristics of the enterprise

The municipal unitary enterprise "Public Transport" of the municipal formation "Talmensky district" is an independent economic entity of the municipal form of ownership.

The founder of the enterprise is the municipal formation "Talmensky district". The value of the transferred property economic management equal to 441126 rubles.

The company was created to meet the public needs for motor transport services.

The enterprise is a legal entity, has an independent balance sheet, the right to open settlement and other accounts in accordance with the established procedure, including foreign currency accounts in banks in the Russian Federation, has an official seal with its name, a stamp, forms and other paraphernalia.

The enterprise is commercial organization not endowed with the right of ownership of the property assigned to it.

The enterprise carries out accounting of the results of its work, conducts statistical reporting.

Checking the operation of the enterprise is carried out by the relevant tax, environmental, antimonopoly and other municipal authorities in accordance with applicable law.

The property of the enterprise belongs to the right of ownership municipality"Talmensky district" and belongs to the enterprise on the right of economic management, which the enterprise owns, uses and disposes of in accordance with applicable law.

The liquidation and reorganization of the enterprise is carried out on the basis of the decision of the founder, as well as by the court in the cases and in the manner prescribed by the current legislation.

Location of the enterprise: 658030, Altai Territory, Talmensky district, urban settlement Talmenka, st. October 57.

The director of the enterprise is Orlov Nikolai Viktorovich.

Date of creation of the organization April 1, 1952. The last reorganization was made on January 17, 2002. In 1999, the company went through bankruptcy proceedings. It is currently on debt restructuring to the budget. Debt to the budget during 2000-2002 is decreasing.

The main activity of the enterprise is the transportation of passengers on intracity and suburban routes, the transportation of passengers on intercity routes (Talmenka - Barnaul, Talmenka - Rechkunovo), the provision of cargo transportation services, the provision of vehicles for servicing various events.

For the implementation of intra-city and suburban routes, an agreement is annually concluded with the district administration, which provides for the volume of traffic and the amount of compensation for lost income as a result of the law “On the social protection of disabled people and veterans of the Russian Federation”.

To further characterize the enterprise, we will calculate some indicators.

Table 2.1

Basic indicators economic activity enterprises

Name measurements Average over 3 years average for Gross output Average number of employees The average annual cost of the main own Vehicle

From table 2.1 it follows that over the past 3 years there has been an increase in the volume of production. This is evidenced by the growth of production volumes by 21%, the number of workers by 1%, the average annual cost of own vehicles by 6% in 2008 compared to the average for 3 years.

The financial activity of the enterprise covers the processes of formation, movement and preservation of the property of the enterprise, control over its use. The financial condition is the result of the interaction of all elements of the system financial relations enterprises.

Calculation of relative financial ratios avoids inflation. Relative indicators expand and supplement the analysis of balance sheet items.

Relative indicators are calculated mainly for internal users. The need to calculate them for external users arises when justifying various types of business plans to attract loans, investments, etc.

The main sources of analysis of the financial position of the enterprise is the balance sheet (form No. 1), which determines the state of affairs of the enterprise at the time of its compilation. The analysis also uses: a profit and loss statement (form No. 2), and an appendix to balance sheet(form No. 5, form No. 4).

Table 2.2

Indicators economic efficiency Talmensky Municipal Unitary Enterprise "Public Transport"

Name	In the middle				2008 to the average for 3 years, in %
Gross output produced per 1 average annual worker, thousand rubles.
Produced gross output per 100 rubles of the main production. funds, thousand rubles
Cost of services sold, thousand rubles
Revenue from the sale of services, thousand rubles
Profit (loss) from sales, thousand rubles
Profit Loss) of the reporting year, thousand rubles
Payback, %

Table 2.2 shows that all indicators characterizing the efficiency of production have been increasing for 3 years. The capital-labor ratio in 2008 increased by 19% compared to the average for 3 years, the return on assets increased in 2008 by 14% compared to the average for 3 years.

For 3 years, the company's revenue does not cover the costs incurred, the loss is caused by low prices that do not cover the costs. Loss from sales in 2008 amounted to 914 thousand rubles compared to the average for 3 years, it increased by 42%.

The rise in prices is restrained by the Finance Committee of the Tax and Credit Policy of the Talmensky District. The cost of services sold in 2008 amounted to 6970 thousand rubles compared to the average for 3 years, it increased by 23%.

3 factors influenced the increase in cost: increased labor costs, increased ticket prices and increased traffic volumes. The loss of the reporting year in 2008 is 59 thousand rubles compared to 2006, it decreased by 857 thousand rubles. In 2008, the profit is 79 thousand rubles.

For 3 years, the company does not receive profit from its main activities. Balance sheet profit is generated as a result of large volumes non-operating income, formed mainly due to budgetary compensation for shortfalls in income resulting from the operation of the Law of the Russian Federation "On the Protection of the Rights of Veterans and Disabled Persons".

To deepen the analysis, we calculate the coefficient of specialization:

xspec =
	∑ Beat weights x(2n-1)

where Ud. Weight - share (%) in the volume of production of a certain type; n - serial number in the ranked series. Coefficient value: less than 0.2 - weak level of specialization; from 0.2 to 0.4 - average level specializations; from 0.4 to 0.6 - high level specializations; from 0.6 to 1 - in-depth specialization.

Table 2.3

Specialization of Talmensky Municipal Unitary Enterprise "Public Transport"

Type of transportation							Average over 3 years
Freight:
Inside urban
Intercity
Passenger:
Inside urban
Suburban
Intercity
Trade
Specialization coefficient

Based on the calculations made, we can conclude that for three years the company has an average level of specialization. In dynamics, its growth is observed, which will allow the enterprise to concentrate the funds of the enterprise on transportation of one type and increase production efficiency in the future.

The main directions of transportation throughout the analyzed periods were the transportation of passengers on intracity and suburban routes, their share in the volume of services is constantly growing.

Additional types of transportation is the provision of chartered transport. Their share in the volume of traffic increased in 2008 compared to 2007 by 2%. The company does not independently regulate prices for intracity and suburban transportation, prices for these routes are set by the Finance Committee of the Tax and credit policy Talmensky district, in contrast to custom routes.

Liquidity ratios make it possible to describe and analyze the ability of an enterprise to meet its current obligations. As a result of the calculation, it is established whether the enterprise is sufficiently provided with working capital necessary for settlements with creditors for current obligations. Since different types of working capital have different degrees of liquidity, several liquidity ratios are calculated. Calculation formulas are presented in table 2.4.

Table 2.4

Assessment of liquidity and solvency of the enterprise

Indicators
1. Cash, thousand rubles
2. Short-term financial investments, thousand rubles
3. Short term accounts receivable, thousand rubles
4. VAT on acquired valuables, thousand rubles
5. Reserves, thousand rubles
6. Total amount of assets, thousand rubles.
7. Own shares redeemed from shareholders
8. Indebtedness to participants for contributions to authorized capital
9. long term duties, thousand rubles
10. Adjusted Short-term liabilities, thousand rubles
11. Absolute liquidity ratio (clause 1+clause 2)/clause 10
12. Critical (urgent, fast, current) liquidity ratio (item 1+item 2+item 3)/item 10
13. Coverage ratio (current liquidity) (clause 1+clause 2.+clause 3+clause 4+clause 5)/clause 10
14. Overall solvency ratio (clause 6-clause 7-clause 8)/clause 10

According to the results of Table 2.4, it can be seen that in 2008 there was an increase in the current liquidity ratio, and in 2007 there was a decline. This is due to the fact that in 2008 there was a decrease in the amount of short-term liabilities, while the amount of current assets increased. In 2006, the growth of this ratio was due to the increase in current assets, while the amount of short-term liabilities decreased.

In turn, there is an increase in the absolute liquidity ratio in 2006, which is due to a significant increase in the amount of cash in the assets structure compared to the growth of short-term liabilities in the liabilities structure. In 2006, the amount of funds amounted to 282 thousand rubles. In 2008, the situation is as follows: there was a decrease in the amount of cash compared to 2007 by 128 thousand rubles compared to 2006, increased by 121 thousand rubles. In 2008, the absolute liquidity ratio decreased compared to 2007.

The overall solvency ratio in 2008 was 9.19, in 2007 - 12.33, in 2003 - 19.57. From 2006 to 2008, there has been a decline in the overall solvency ratio.

Table 2.5

Structure of the asset balance (2005-2006)

Index	Absolute value, thousand rubles				Changes		Rate of increase, %
1. Non-current assets
1.1. Intangible assets
1.2. fixed assets

According to Table 2.5, the following conclusions can be drawn: in 2005, the share of fixed assets in the structure of the balance sheet asset amounted to 84.83% (the absolute value is 3596 thousand rubles), in 2006 the share of fixed assets amounted to 74.78% ( the absolute value is 3688 thousand rubles). In 2006, the value of fixed assets increased by 92 thousand rubles compared to 2005. The share of fixed assets in the balance sheet asset structure in 2006 decreased by 10.05% compared to 2005. The growth rate of fixed assets is 2.55%. The balance sheet assets in 2006 increased by 693 thousand rubles compared to 2005, the growth rate is 16.35%.

Table 2.6

Structure of the asset balance (2007-2008)

Index	Absolute value, thousand rubles				Changes		Growth rate, %
1. Non-current assets
1.1. Intangible assets
1.2. fixed assets
1.3. Construction in progress
1.4. Long-term financial investments

According to Table 2.6, the following conclusions can be drawn: in 2007, the share of fixed assets in the structure of the balance sheet asset amounted to 60.30% (the absolute value is 2600 thousand rubles), in 2008 the share of fixed assets amounted to 54.14% ( the absolute value is 3077 thousand rubles). In 2008, the value of fixed assets increased by 477 thousand rubles compared to 2007. The share of fixed assets in the balance sheet asset structure in 2008 decreased by 6.16% compared to 2007. The growth rate of fixed assets is 18.35%. The balance sheet asset in 2008 increased by 1371 thousand rubles compared to 2007, the growth rate is 31.79%.

2.2. Cash accounting for Talmenskoye MUP "Public Transport"

To receive, store and spend cash, Talmenskoye Municipal Unitary Enterprise "Public Transport" has a cash desk equipped in accordance with applicable law.

The cashier is responsible for the safety of funds at the cash desk, who bears full financial responsibility.

The posting of cash to the cash desk is carried out by the cashier on receipt cash orders (PKO), signed by the chief accountant or persons authorized to do so. At the same time, a receipt is issued, signed by the chief accountant and the cashier. Simultaneously with filling out the cash receipt order, a receipt is issued to it, which is issued to the person who handed over the money only after it is received by the cashier.

The receipt cash order indicates from whom the money was received, for which the amount, the signature of the chief accountant and the cashier. Cash received from banking institutions must be spent for the purposes for which it was received.

The cashier draws up the cash withdrawal with an account cash warrant(RKO), payroll for the issuance of advance payments, wages to employees. RKO is compiled if there is a reason, i.e. It indicates to whom the money was given and for what purposes. Documents for the issuance of money are signed by the head and the chief accountant or persons authorized by them. The signature of the head is not required if there is his authorizing signature on the documents attached to disbursement orders documents.

PKO and RKO, as well as documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of PKO and RKO, and the document is assigned a serial number. The numbering of PKO and RKO is carried out on an accrual basis from the beginning to the end of the year.

All facts of cash receipts and withdrawals are recorded in the Cash Book, which is numbered, laced and sealed with a mastic seal. On the last page there is an entry “This book is numbered ... pages”, and certified by the signatures of the head and chief accountant of the enterprise.

Entries in the cash book are kept in duplicate, having the same page numbers, through carbon paper. The second copy of the sheet is tear-off and serves as a cashier's report. Corrections made by the proofreading method are certified by the signatures of the cashier and the chief accountant.

Entries in the cash book are made by the cashier immediately after receiving or issuing money. The cashier calculates the results of transactions for the day, displays the balance of money in the cash register and sends a report to the accounting department along with receipts and expenditures against receipt in the cash book.

To account for the availability and movement of funds at the cash desk of the enterprise, an active account 50 “Cashier” is used.

Sub-accounts have been opened for account 50 "Cashier" in Talmenskoye MUE "Public Transport":

50-1 "Cash desk of the organization";

50-2 "Operating cash desk";

50-3 "Money documents" .

On the sub-account 50-1 "Cash office of the organization" cash in the cash desk of the organization is taken into account.

Sub-account 50-2 "Operating cash desk" takes into account the availability and movement of funds at the cash desks of stopping points.

Sub-account 50-3 "Money documents" takes into account postage stamps, state duty stamps, promissory notes, paid air tickets and other monetary documents that are in the cash desk of the organization. Monetary documents are accounted for on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.

The debit of account 50 "Cashier" reflects the receipt of funds and monetary documents in the cash desk of the organization. The credit of account 50 "Cashier" reflects the payment of funds and the issuance of monetary documents from the cash desk of the organization. The balance of the account indicates the presence of the amount of cash in the cash desk of the enterprise at the beginning of the month or at the end of the month. The debit turnover is the amount received in cash at the cash desk, the credit turnover is the amount issued in cash from the cash desk.

The cashier's report, in which the accountant puts down the correspondence of the accounts, serves as the basis for filling in the accounting registers. Since the company uses journal-order form accounting, then the Journal-order No. 1 is filled in with the reflection in it of operations for the issuance of cash on account 50 "Cashier" with a statement to it No. 1a, with the reflection in it of operations for the receipt of cash at the cash desk.

Entries in the journal-order and statement are made by the totals for the day. At the end of the month, the accountant transfers data from Order Journal No. 1 and Statement No. 1 to the General Ledger.

For operational and day-to-day control over the safety of cash and securities at the cash desk, scheduled and unscheduled checks of the cash desk are carried out. discrepancy actual availability funds with accounting data, identified as a result of the audit, is drawn up in the act in the following order: the established surplus of funds in the cash register is credited to the enterprise, and the identified shortages are attributed to materially responsible persons.

2.3. Accounting for transactions on the settlement account Talmenskoye MUP "Public Transport".

In the Novoaltaysk branch savings bank Talmensky branch No. 7492, a current account No. 40602810902090000005 was opened for the enterprise for keeping funds and settlement operations.

The primary documents to the Talmenskoye Municipal Unitary Enterprise "Public Transport", on the basis of which operations are carried out on the current account, are:

in case of cash payments - these are cash checks and an announcement for a cash payment;

in the case of non-cash transfers - money orders, payment requests-orders, settlement checks, letters of credit, bills of exchange;

When depositing money into the account, the bank is presented with an announcement for a cash deposit (CDO). supporting document in this case, there is a receipt filled out together with the OVN, marked by the bank.

Cash checks are submitted to the bank when funds are withdrawn from the account for the payment of wages, benefits, travel and household needs. In this case, the supporting document is the spine, which remains in the checkbook of the enterprise.

A payment order is issued on the basis of invoices, contracts, acts of work performed, invoices, orders from the accounting department for the transfer of taxes and fees, etc.

The payment request-order is filled in by the supplier and transferred to the buyer along with the shipped products, and is also sent to the buyer's bank for acceptance and collection of payment.

The company periodically receives an extract from the current account from the bank, i.e. a list of operations performed by him during the reporting period. Documents received from other enterprises and organizations, on the basis of which funds were credited or debited, as well as documents issued by the enterprise, are attached to the bank statement.

Current account statement is the second copy personal account enterprise opened to him by the bank and, thus, is the main document according to which the accountant draws up the correspondence of accounts on the movement of funds. The bank statement replaces the register analytical accounting on the current account and at the same time serves as the basis for accounting entries.

Synthetic accounting of transactions on the settlement account is kept by the accounting department of the enterprise on account 51 “Settlement account.

To reflect the turnover on the credit of account 51, it serves

Magazine-order No. 2. The debit turnover of this account is recorded in different order journals and, in addition, is controlled by statement No. 2. The basis for filling in these registers are verified and processed current account statements.

Amounts with the same offsetting accounts of each statement are added up and recorded in the journal-order and in the statement of results.

The presence of these indicators for each reporting period allows accountants to analyze the sources of cash receipts to the settlement account of the enterprise, to control intended use funds, fulfillment of obligations to the budget and other economic bodies.

There are no accounting of funds in the Talmenskoye Municipal Unitary Enterprise "Public Transport" on accounts 52 "Currency account", 55 "Special bank accounts".

Conclusion

The subject of this term paper- “Accounting for funds” (on the example of the Talmenskoye MUP “Public Transport”) is especially relevant today, because financial results activity of the enterprise is expressed in a change in the value of its equity during the reporting period. The largest share in total amount the fixed capital of the enterprise is occupied by non-current assets, most of which are fixed assets. The final results of the enterprise activity largely depend on their availability, technical condition and efficiency of use: production output, its cost, profit, profitability and sustainability. financial condition. Businesses care about how much own funds invested in fixed assets. IN modern conditions the flexibility of enterprises in relation to the use of labor resources increases, the role of credit in the formation of fixed assets increases.

The object of the study is the Talmenskoye Municipal Unitary Enterprise "Public Transport". This enterprise was registered on April 1, 1952 by the administration of the Talmensky district of the Altai Territory. The main activity of the enterprise is the transportation of passengers on intra-urban and suburban routes, transportation is carried out on intercity routes (Talmenka - Barnaul, Talmenka - Rechkunovo), services are provided for the transportation of goods, transport is provided for maintenance

For 3 years, the company does not receive profit from its main activities. The balance sheet profit is formed as a result of large volumes of non-operating income generated mainly due to budgetary compensation for shortfalls in income generated as a result of the law "On the Protection of the Rights of Veterans and Disabled Persons of the Russian Federation".

In 2008, the percentage of cost recovery by revenue is 87%, compared to the average for 3 years, it decreased by 2%. The proceeds do not cover the expenses incurred.

There is an increase in the size of production, as evidenced by the growth in gross output by 21% in 2008 compared to the average for 3 years, an increase in the number of workers by 1% in 2008 compared to the average for 3 years and the average annual cost of own vehicles by 6 % in 2008 compared to the 3-year average.

Bibliography.

1. About accounting. the federal law dated November 21, 1996 No. 129-FZ. - M., 1997.

2. Regulation on accounting and reporting in the Russian Federation dated 24.12.98 No. 34n

3. Instruction of the Central Bank of the Russian Federation No. 49 of November 26, 1993 "On the procedure for conducting cash transactions"

4. RAS No. 3/2000 "Accounting for cash and liabilities denominated in foreign currency"

5. Chart of accounts for financial and economic activities of the organization and instructions for its use, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. No. 94-n.

1. Bakanov M.I., Sheremet A.D. Theory of economic analysis: Textbook. - 4th ed., add. and reworked. - M.: Finance and statistics, 1999.

9. Balabanov A.I., Balabanov I.T. Finance. - St. Petersburg: Publishing House "Peter", 2000. - (Series "Short Course".)

12. Kondrakov N.P. Basics financial analysis. M.: 1998.

13. Rodionov N.V., Rodionova S.P. Fundamentals of financial analysis: mathematical methods, systematic approach. -S.P.: Alfa, 1999.

14. Ryazantseva N., Ryazantsev D. 1C: Enterprise. Accounting. Secrets of work. - BHV, 2002.

1. Finance: Tutorial. Ed. prof. A.M. Kovaleva. - M .: Finance and statistics, 1997.

Sheremet A.D., Saifulin R.S. Methods of financial analysis. - M.: INFRA-M, 1995

In this article, we will analyze how accounting is kept for cash transactions (cash) and non-cash funds at the enterprise, and for this we will consider two accounts: 50 Cash and 51 Settlement account. The first one is for cash accounting, the second one is for non-cash money accounting. You will find postings on cash transactions and on the movement of non-cash money below.

Accounting for cash on account 50 - "Cashier"

Account 50 is designed to record the movement of cash, that is, to record cash transactions. Debit 50 is intended to reflect the receipt of cash, credit 50 - to reflect the disposal of cash.

Documentation of cash transactions

All receipts and payments of cash must be reflected in the cash book of the authorized sample, its maintenance is mandatory for each organization. All entries in the cash book are made on the basis of primary documents: incoming and outgoing cash warrant. Posting of cash to the cash desk is made out by a cash receipt order unified form KO-1, write-off of cash from the cash desk - by an account cash warrant form KO-2.

Analysis of account 50 shows that account 50 is active, designed to reflect assets (cash), its balance is always debit. An increase in an asset is recorded as a debit, a decrease as a credit.

Cash transactions necessarily involve the use of, with the exception of some activities for which forms can be used strict accountability, read more about this in.

For each organization, a cash balance limit is set, that is, the amount of cash that can remain in the cash desk at the end of the day, the amount in excess of the limit must be deposited with the bank at the end of each working day. When transferring cash to the bank, a forwarding statement is issued to the bag. The excess amount of cash can be left only for the payment of wages and benefits, but not more than five business days, including the day the money is issued by the bank.

Not only cash can be stored at the box office, but also monetary documents (paid tickets, vouchers).

Conducting cash transactions is regulated by certain normative documents, which must be studied for competent cash accounting and proper cash management.

Regulatory documents of cash transactions:

1. Regulation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, approved by the Bank of Russia on October 12, 2011 No. 373P - this is the main document regulating cash transactions.
2. Regulation on the application of KKM No. 745 of 1993 (as amended on 08.08.2003)
3. Ordinance of the Bank of Russia dated June 20, 2007 No. 1843-U “On maximum size cash settlements between legal entities. Nowadays limit value cash settlements between legal entities is limited to 100 thousand rubles.

Video lesson. Accounting account 50 “Cashier”: sub-accounts, postings, examples

In this video lesson, the site's expert, chief accountant Natalya Vasilievna Gandeva explains account 50 "Cashier", discusses typical wiring accounting and sub-accounts. Click on the video below to watch.

You can download the slides and presentation here.

Postings on account 50

Debit	Credit	Operation name
50	51	Withdrawing money from a checking account
50	62	Receiving payment from the buyer in cash at the checkout
50	75	Contribution to the authorized capital by the founder in cash
60	50	Payment to the supplier in cash
70	50	Payment of wages to employees

Specified accounting entries accounting for cash transactions - these are the most common typical options, full list You will find postings in the Chart of Accounts ().

Accounting for non-cash funds to account 51 - “Settlement account”

All non-cash payments can be made if you have a current account. It opens in credit institution otherwise known as a bank. How to open a current account and what documents you need to provide, read in.

To account for the movement of non-cash funds of the organization, 51 accounting accounts are intended.

Is he active or passive?

An analysis of account 51 proves that it is active, it keeps records of the assets of the enterprise (non-cash money), it always has a debit balance. The debit of account 51 is intended to reflect the receipt of non-cash funds (increase in the asset), on the credit of account 51 - the write-off of non-cash money (decrease in the asset).

Organizations are currently allowed to have multiple checking accounts. Accounting account 51 () can be divided into several analytical ones, on each of which records will be kept for each individual settlement account of the enterprise.

The primary document confirming the fact of debiting and receipt of non-cash funds is an extract from the bank, which contains information on all received and debited amounts from the organization's settlement account.

The funds are debited on the basis of a payment order, which is drawn up in 2 copies and referred to the bank, one of the copies is marked by the bank that the order has been accepted and returned back. When depositing money from the cash desk to the current account, an announcement is made for a cash deposit.

Video lesson. Account 51 in accounting: postings, examples

In this video lesson, account 51 of accounting is disclosed in detail. Key wiring is considered and practical examples to record transactions.

Typical postings on account 51

Debit	Credit	Operation name
51	62	Receipt of payment or advance from the buyer
51	50	Cash deposit to the bank from the cash desk of the enterprise
<51	75	Contribution to the authorized capital by non-cash means
51	66 (67)	Obtaining a short-term (long-term) loan
60	51	Payment to the supplier by bank transfer
50	51	Withdrawing money from the account
75	51	Payment of dividends by bank transfer
66 (67)	51	Repayment of a loan (loan)

Summarize:

The organization for mutual settlements can use both cash and non-cash. To account for the former, a cash register is used, for the latter, a current account is used. Each cash accounting operation is mandatory drawn up in primary documents, and the corresponding entry is reflected in accounting.

Briefly about count 51 in infographics

The figure below shows all the key information about account 51 and its transactions in an infographic.

All typical postings on account 51 “Settlement account”

Accounting for cash transactions. Diapak LLC maintains accounting of cash transactions in accordance with the Letter of the Central Bank of Russia No. 40 dated September 22, 1993 "The procedure for conducting cash transactions in the Russian Federation" (as amended and supplemented).

For cash settlements, Diapak LLC has a cash desk. For these purposes, there is a specially equipped, isolated room designed for receiving, issuing and temporary storage of cash. The director of Diapak LLC ensures the safety of funds in the cash desk, as well as when they are delivered from the bank.

The amount of cash on hand is limited by the limit set by the Kursk branch of Sberbank in 2008. it amounted to 15,000 rubles. The organization hands over cash in excess of the established limit to the bank for crediting to the current account.

To conduct cash transactions, the staff of Diapak LLC provides for the position of a cashier. The cashier, in accordance with the current legislation on the liability of workers and employees, is fully liable for the safety of all the values ​​\u200b\u200baccepted by him and for the damage caused to the organization, both as a result of deliberate actions, and as a result of a negligent or dishonest attitude to his duties.

The procedure for creating, accepting and reflecting primary documents in accounting is also regulated by the regulation on documents and workflow developed at Diapak LLC. Records of completed business transactions are made in accounting registers strictly on a documentary basis. The form of accounting is journal-order.

Let's consider how the documentary registration, receipt and expenditure of funds at the cash desk of Diapak LLC is organized.

The movement of cash at the cash desk of Diapak LLC is documented by incoming and outgoing cash orders (form KO - 1, form KO - 2), according to standard interdepartmental forms of primary documents for enterprises and organizations approved by the State Statistics Committee of the Russian Federation in agreement with the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation.

Incoming, outgoing cash orders before being transferred to the cash desk of the organization are registered by the accounting department in the register of incoming and outgoing documents, and the documents are assigned a serial number. The registration journal controls the intended purpose of the organization's cash received and spent, the numbers assigned to cash documents allow you to check the completeness of the operations performed by the cashier.

The cash book is maintained by the cashier. The pages in the book are numbered, laced and sealed with the seal of the organization. On the last page there is an inscription “This book has forty-eight pages numbered” and the signatures of the head and chief accountant of the organization are affixed.

Entries in the cash book are kept in two copies through carbon paper. The second copy is detachable and is the cashier's report. Entries in the cash book are made after receiving or issuing money. The cashier calculates the results of operations for the day, displays the balance of money in the cash register and submits to the accounting department a report with incoming and outgoing cash orders against receipt in the cash book (on the first copy). The cash book is filled daily with the calculation of the balance at the end of each month.

Wages, temporary disability benefits, bonuses are issued from the cash desk according to payrolls signed by the managers and the chief accountant of the organization. When receiving money, the workers and employees of Diapak LLC sign the payroll. When issuing funds by proxy, after the surname, name, patronymic of the recipient of money, the surname, name, patronymic of the person who is entrusted to receive the specified amount is indicated. Money is issued against signature with the cashier's note "By proxy". The power of attorney is attached to the statement.

The accounting register reflecting cash transactions in Diapak LLC is a journal - order No. 1. It reflects credit turnover on account 50 "Cashier". The second part of the journal - warrant - statement No. 1 reflects the debit turnover on account 50. The basis for the entries in the journal - warrant are the verified reports of the cashier with the primary documents attached to them.

Entries in the journal - the order are made by the results for the day on the basis of the expenditure part of the cashier's reports with the attachment of primary documents. Primary documents are grouped according to offsetting accounts and homogeneous transactions by a total amount. In all cases, each cashier's report occupies one line in the order journal.

In the section of debit turnovers, turnovers on account 50 “Cashier” are accumulated in the context of corresponding accounts. At the same time, these amounts are reflected in the corresponding journals - orders on a credit basis. I make debit entries in a similar way, i.e. on the basis of the cashier with a preliminary grouping of documents by corresponding accounts. The cash balance is shown at the beginning and end of each month. During the month, for control and operational purposes, use the data on the balance of funds given in the cashier's report.

The balance at the end of the month on account 50 "Cashier" is displayed as follows: the balance at the beginning of the month is added to the total debit turnover for the month and the total credit turnover for the month, reflected in the journal - order No. 1. The resulting balance is reconciled with the cash balances listed on the last report of the cashier, and reflected in the statement of debit turnovers, as a balance at the end of the month.

Magazine - order No. 1 and statement No. 1 - register of monthly circulation. The results of credit turnover on account 50 "Cashier" are transferred monthly from the journal - order No. 1 to the General Ledger of the organization in the following way: the total credit turnover from the journal - orders is recorded in the General Ledger in the credit of account 50, and its constituent amounts on debit accounts are transferred to debit corresponding offsetting accounts.

It should be noted that before transferring the results of the journal - warrant No. 1, the accounting department conducts a mutual reconciliation of the turnovers in the registers.

For credit turnover, each corresponding account is reconciled with the data of other registers, for example, for account 51 - in the debit turnover section in the Journal - warrant No. 2, for account 70 - with the data of statement No. 59, etc. Similarly, debit turnovers on account 50 are checked and verified.

After reconciliation and posting the results to the General Ledger, a corresponding note is made in the journal - warrant No. 1, the journal - warrant is signed by the performers, as well as the chief accountant of Diapak LLC. At the same time, the date of compiling the journal - the warrant and the reflection of turnovers in the General Ledger is indicated.

The accounting scheme for cash transactions in Diapak LLC is shown in Figure 2.

Figure 2 - Scheme of document flow for accounting cash flow at the cash desk

The receipt and expenditure of funds and monetary documents at the cash desk of the organization are reflected, as a rule, in the correspondence of the following accounts:

• - 50 "Cashier";
• - 51 "Current account";
• - 60 "Settlements with suppliers and contractors";
• - 62 "Settlements with buyers and customers";
• - 66 "Calculations on short-term credits and loans";
• - 71 "Settlements with accountable persons".

Correspondence on account 50 "Cashier" indicates that in the course of economic activity, each organization has many reasons for recording receipts and expenditures of cash.

Let's consider the main correspondence of cash transactions written out from the cash book at Diapak LLC for the period from October 1, 2008 to October 31, 2008 in table 6.

Table 6 - Scheme of accounting entries for accounting for cash transactions

	Name of the performed operation	Document	Amount (rub.)	Account correspondence
	Receipt of cash from the current account check АЧ 992572
	Return to the cash desk of an advance payment issued earlier for economic needs	Incoming cash order (f. No. KO-1)
	Refund from supplier prepaid for item	Incoming cash order (f. No. KO-1)
	Received from the buyer for the item	Incoming cash order (f. No. KO-1)
	Receipt of funds from an employee to pay off material damage	Incoming cash order (f. No. KO-1)
	Transferred funds to a checking account
	Paid the debt for services to the contractor	Expenditure cash order (f. No. KO-2)
	Wages were issued to employees according to sheet No. 249	Expenditure cash order (f. No. KO-2)
	Cash issued for business purposes	Expenditure cash order (f. No. KO-2)
	Paid for services attributable to the cost of production	Expenditure cash order (f. No. KO-2)
	Issuance of benefits for the birth of a child at the expense of social insurance funds	Expenditure cash order (f. No. KO-2)

Currently, the accounting department of the organization uses the current Chart of Accounts for accounting for the financial and economic activities of organizations and enterprises, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000. No. 94n.

The main tasks of accounting for cash accounting are: ensuring their safety and correct use, strict observance of the established rules for conducting cash and banking operations, correct registration of cash flows in accounting documents and registers.

The methodology of cash accounting in Diapak LLC is not violated. However, a number of shortcomings have been identified:

• - registration of primary documents in violation of established requirements;
• - there are cases of non-compliance with the established cash limit;
• - incorrect reflection of cash transactions in accounting registers;
• - the control of the head of the organization over compliance with cash and banking operations has been weakened;

the register of deposited amounts is not compiled;

the chief accountant does not check statements daily;

Accounting for funds in the current account.

Non-cash payments for delivered products (goods), performed works or rendered services are the main type of settlements between legal entities. These settlements are carried out mainly through the Kursk branch of Sberbank. An agreement on banking services was concluded between Diapak LLC and a branch of Sberbank and a current account was opened. The banking service agreement defines the obligations and rights of the bank and the organization, the procedure for the bank's settlements with customers, the responsibility of the parties, and also specifies the details of both parties.

Information about opening an account within five days is transmitted to the tax office, which is registered with Diapak LLC.

Payments from the current account are made on the basis of the organization's administrative documents or according to the payment documents of the recipient organization.

For registration of operations on the current account, Diapak LLC uses the following settlement documents: payment order, payment request, cash payment declaration, checks, collection orders.

Payment order - a document that draws up an order from Diapak LLC to its bank to transfer the amount indicated in the document to the beneficiary's account. Payment orders are used by the organization for the following purposes:

• - transfer of funds for goods supplied, work performed, services rendered;
• - transfer of funds to the budgets of all levels and extra-budgetary funds;
• - transfer of funds in order to repay credits (loans) and pay interest on them;
• - transfer of funds for other purposes provided for by law or contracts.

Payment orders to Diapak LLC are filled in mechanically on a special form and presented to the bank within 10 days from the date of issue. To control and record timely payment, the accounting department maintains a “Payment Order Registration Journal”.

When issuing payment orders in the column "Priority of payment", Diapak LLC takes into account the calendar sequence of payments provided for in Article 855 of the Civil Code of the Russian Federation.

The deposit of cash to the current account is made out by an announcement for a cash deposit, which consists of three parts: the upper part remains in the bank, the middle (receipt) is transferred to the cashier after receiving the funds, the lower (order) is returned after the bank has completed the corresponding operation along with bank statements .

To receive cash from the current account, Diapak LLC uses cash checks. Cashier's checks are used to pay wages, travel allowances, housekeeping, and other expenses. The check book was issued upon application by the organization, it contains 25 checks, and it is kept by the chief accountant in a safe.

The cash check is signed by the head of the organization and the chief accountant, its details are completely repeated on the spine, which remains to confirm the records of cash transactions in the accounting registers.

On a monthly basis, the settlement account of Diapak LLC receives payment collection requests issued for services rendered such as communication services, electricity. Settlements by payment requests are carried out with prior acceptance, so the organization has concluded contracts for the provision of communication services and the supply of electricity, Diapak LLC has no claims to suppliers. Claims are paid on the next day after the expiration of the acceptance period.

The workflow scheme for accounting for funds on a current account is shown in Figure 3.

Figure 3 - Workflow system for accounting for funds on a current account

To account for the movement of funds in the accounting department of Diapak LLC, an active account 51 “Settlement accounts” is used. The debit represents the receipt of funds in the bank account. The credit of account 51 reflects the amounts received from the bank to the cash desk of the enterprise or transferred to other accounts or other organizations.

Analyzing the receipts and expenditures of funds from the settlement account of Diapak LLC, we can say that the following accounts are used for cash flow operations on the current account:

• - 50 "Cashier";
• - 58 "Financial investments";
• - 60 "Settlements with suppliers and contractors";
• - 62 "Settlements with buyers and customers";
• - 67 "Settlements on long-term credits and loans";
• - 68 "Calculations on taxes and fees", etc.

Table 7 shows the main correspondence on banking operations of Diapak LLC, drawn from the provided bank statements in October 2008.

Table 7 - Scheme of accounting entries for accounting transactions on the current account

		Documents on the basis of which accounting entries are made	Amount, thousand rubles	Corresponding accounts
	Surrendered balance of cash register	bank statement, receipt
	Cash received for products sold, work performed, services
	Received cash for sold material values	Bank statement, payment order
	Bank loan credited	Bank statement, loan agreement, payment order
	Advances from buyers credited	Bank statement, payment order
	Payment documents of suppliers are paid	Bank statement, payment order
	Transferred payments to the budget	Bank statement, payment order
	Wrong amounts debited	Bank statement, payment order
	Loan debt paid off	Bank statement, payment order
	Payment for banking services	Bank statement, payment order
	UST debt is listed	Bank statement, payment order

The basis for accounting entries on account 51 "Settlement account" are bank statements with attached documents. Statements are issued daily. Upon receipt of the statement, the accountant of the organization carefully checks the relevant documents that are the basis for payment.

The accounting register for transactions on the current account in Diapak LLC is the journal - order No. 2. The journal - order serves to reflect credit turnover on account 51 in the context of corresponding accounts. At the end of the journal - orders in a special section, the debit turnovers of account 51 are reflected.

Entries in the journal - order No. 2 are made daily. Previously homogeneous transactions (with the same correspondence) are summarized in accordance with the markup made in bank statements and documents attached to them. The amounts of turnover on the debit of account 51 are simultaneously reflected in the corresponding journals - orders on a credit basis (these may be journals - orders No. 6.8 and others). In cases where the corresponding accounts are the accounts of capital and financial performance, to specify the amounts for the items of analytical accounting for the journal - order No. 2, decryption sheets are kept. Journal - order number 2 is a register of monthly circulation. The current account balance is shown only at the beginning and end of the reporting period. For operational purposes, throughout the month, data on the balances on the current account shown in the bank statements are used.

At the end of the month in the journal - the order displays the amount of turnover for the month, which are then transferred to the General Ledger. Before transferring to the General Ledger, the accountant checks the credit turnover for the journal-order No. 2 (for example, for account 50- with the data of the turnover of the journal-order No. 1, for account 66 - journal-order No. 4). On credit, the turnovers are entered in the total amount, at the same time all the amounts that make up this turnover are recorded in the debit of the corresponding accounts. After the transfer of data, all entries in the order journal are certified by the contractor and the chief accountant.

The methodology for accounting for funds on the settlement account at Diapak LLC is not violated. However, a number of shortcomings have been identified:

• 1. This organization is not collected;
• 2. When depositing funds to the bank, the cashier is not accompanied;
• 3. The cashier of the organization visits the bank with a blank check signed by the head of Diapak LLC;
• 4. The chief accountant does not process bank statements daily;
• 5. There is no reconciliation of the correspondence of entries in the specified bank statements and their annexes;
• 6. There is a delay in the budget of suppliers due to lack of funds in the current account.

Accounting for funds in special accounts of the organization.

LLC "Diapak" has a checkbook for settlements with suppliers for goods. The presence and movement of funds deposited in the checkbook, the accounting department of the organization carries out on account 55 "Special accounts in banks", subaccount 2 "Checkbooks", according to the approved working plan of accounts in Diapak LLC. Analytical accounting is carried out according to one received book, which is in the report of the employee. In order to control the movement of funds in the checkbook, three analytical positions are opened: "Unused checks", "Issued checks" and "Voided checks".

Payment on issued checks was made through the servicing bank without violating the terms of payment. There are no canceled checks.

Accounting records for accounting for settlements by checks in October 2006 are provided in table 8.

The accounting records of banking operations in Diapak LLC are duplicated daily on paper, which also contributes to the safety of funds, the most accurate and complete accounting.

Thus, in general, the accounting of banking operations in Diapak LLC is organized at the proper level.

Table 8 - Scheme of accounting entries for accounting for settlements by checks

The disadvantages of accounting for banking operations include not very good quality paper media for accounting for funds, both in terms of the completeness of the details and as forms. Forms must be made of strong paper. In Diapak LLC, they are used independently developed, printed on a dot matrix printer, the quality leaves much to be desired.

Normative base

Federal Law "On Accounting" No. 129 dated November 21, 1996. Civil Code of the Russian Federation, Tax Code of the Russian Federation

Chart of accounts for financial and economic activities of organizations and instructions for its use. (Order of the Ministry of Finance dated October 31, 2000 N 94n)

Order of the Ministry of Finance dated June 13, 1995 N 49 Guidelines on the inventory of property and financial obligations testimonials

Letter of the Central Bank of Russia dated September 22, 1993 N 40 "The procedure for conducting cash transactions in the Russian Federation"

Regulations on the rules for organizing cash circulation in the territory of the Russian Federation No. 14 P dated January 5, 1998 (approved by the Board of Directors of the Bank of Russia dated December 19, 1997 No. 47).

On non-cash payments in the Russian Federation. Regulation of the Central Bank of the Russian Federation dated 03.10.2002 No. 2-P.

Order of the Ministry of Finance dated January 10, 2000 N 2n"Accounting for assets and liabilities, the value of which is expressed in foreign currency" RAS 3/2000

Order of the Ministry of Finance dated July 29, 1998 N 34n Regulation on accounting and financial reporting in Russia

The procedure for maintaining and reflecting in the accounting of cash transactions The enterprise in the course of entrepreneurial activity performs operations with cash through the cash desk. To cash transactions include the receipt, storage and issuance of cash. Cash transactions are carried out in accordance with the Procedure for conducting cash transactions in the Russian Federation. To carry out cash settlements (issuance of wages, money for travel expenses, etc.), the company must have a cash desk.

Cash transactions are performed by a separate employee of the enterprise - the cashier. After the issuance of an order to appoint a cashier to work, the head of the enterprise is obliged, against receipt, to familiarize him with the Procedure for conducting cash transactions, after which an agreement on full liability is concluded with the cashier. With a small amount of cash flow at the cash desk, it is advisable to assign the duties of a cashier to one of the employees in the order of combination.

The enterprise may have cash on hand within the limits established by the bank, in agreement with its head. Cash in excess of the limits established by the bank may be kept only during the payment of wages, but not more than three days.

Cash transactions are carried out in the following order: 1) registration of primary documents for income and expenditure; 2) registration of primary documents in the register; 3) entries in the cash book (carbon copy in two copies), daily summarizing the balance of the cash book; 4) submission to the accounting department (accountant) of the cashier's report (2nd copy of the cash book) with receipts and expenditure documents against receipt in the cash book.

Acceptance of cash at the cash desk is carried out according to incoming cash orders, cash withdrawal expense cash orders or other documents. Such documents can be payrolls, applications for the issuance of money, invoices, etc. The cash deposit to the bank is carried out according to the announcements for a cash deposit. Credit orders are signed by the chief accountant, and expenditure orders are signed by the head of the organization and the chief accountant.

Remuneration of labor, payment of social insurance benefits and scholarships is made by the cashier according to pay (settlement and payment) statements without compiling an account cash warrant for each recipient. On the title page of the payroll (settlement and payment) statement, a permissive inscription is made on the issuance of money signed by the head and chief accountant. In a similar manner, one-time issuance of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money against a report on expenses associated with business trips, to several persons can be processed.

One-time issuance of money for wages to individuals is carried out according to cash receipts.

Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of incoming and outgoing cash documents.

All cash receipts and disbursements of the enterprise are recorded in the cash book. Each enterprise maintains a cash book, which must be numbered, laced and sealed. Entries in the cash book are kept in 2 copies through carbon paper with ink or a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers.

Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant.

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 operations for the day, displays the balance of money in the cash register on the next date and transfers to the accounting department as a report of the cashier the second tear-off sheet with incoming and outgoing cash documents against receipt in the cash book.

Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise.

Accounting for cash transactions is carried out on the account 50 "Cash register". To account 50 "Cashier" can open sub-accounts: 50-1 "Cashier organization", 50-2 "Operating cash desk", 50-3 "Money documents" (postage stamps, state duty stamps, promissory notes, paid air tickets and other monetary documents), etc.

Cash documents are accounted for 50 the actual cost of the acquisition. Analytical accounting of monetary documents is carried out by their types.

Debit 50 the receipt of cash and cash documents in the cash desk of the organization is reflected. By loan 50 the payment of funds and the issuance of monetary documents from the cash desk of the organization are reflected. The list of typical business transactions on the cash desk is presented in table 1 (dt-debit; kt-credit):

Table 1. Typical business transactions with cash

Received funds to the cash desk of the enterprise from the current account in the bank by check
Revenue received for sold products, services, property or advance payment
Cash received as a contribution of the founder to the authorized capital
The balance of the unused amount was returned by the accountable person
The employee repaid the debt on the loan or on the amount of the shortage identified as a result of the inventory
Identified and credited to the cash desk surplus cash
Purchased valuables, consumed services were paid from the cash desk
Paid from the cash desk for expenses included in distribution and production costs
Surrendered balance of cash on hand to the current account
Debts to creditors repaid (within the established limits for cash payments)
Wages paid to company employees
The amount issued for the report
A shortage of funds in the cash register as a result of an inventory was revealed

Non-cash form of payment. Accounting for transactions on current accounts in the organization. In accordance with paragraph 3 of Article 861 of the Civil Code of the Russian Federation, non-cash payments are made through banks, other credit organizations in which the corresponding accounts are opened. Each organization has the right to open settlement and other accounts in any bank to store funds and carry out all types of settlement, credit and cash transactions

To open a current account, an organization must submit the following documents to the institution of its chosen bank: an application for opening an account of the established form; notarized copies of the charter of the organization, the memorandum of association and registration certificate; certificate of the tax authority on the registration of the organization as a taxpayer; a card with sample signatures of the head and chief accountant with an imprint of the organization's seal in the prescribed form, etc. If the organization does not have the position of chief accountant, the card is signed only by the head of the organization.

Non-cash payments are carried out in accordance with the Regulations on non-cash payments in the Russian Federation. Non-cash payments are carried out by means of transfers to current and foreign currency accounts of customers in banks, a system of correspondent accounts between various banks, as well as by means of bills and checks that replace cash.

From the current account, the bank pays the obligations, expenses and orders of the enterprise, issues funds for wages and current economic needs. The bank performs crediting or debiting operations on the basis of written instructions or the consent of the owner. The exception is payments collected in an indisputable manner (taxes not paid on time, payments on writ of execution, bills of energy and heat supply organizations).

Payment order is an order of the account holder (payer) to the bank serving him, drawn up by a settlement document, to transfer a certain amount of money to the account of the recipient of funds opened in this or another bank. The payment order is executed by the bank within the period provided for by law, or within a shorter period if it is established by the bank account agreement.

Payment orders can be used to: transfer funds for goods delivered, work performed, services rendered; transfer of funds to the budgets of all levels; transfer of funds for the purpose of repayment / placement of credits (loans) / deposits and payment of interest on them; transfers on orders of individuals or in favor of individuals (including without opening an account); etc. Also, payment orders can be used for advance payment for goods, works, services or for making periodic payments.

Accounting for transactions on the current account is kept on the account 51 "Settlement Accounts". Check 51 is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the settlement accounts of the organization opened with credit institutions.

By debit accounts 51 reflects the receipt of funds in the settlement accounts of the organization. By credit accounts 51 write-off of funds from the settlement accounts of the organization. Amounts erroneously credited or debited to the settlement account of the organization and found when checking the statements of the credit organization are reflected in the account 76 (sub-account "Calculations on claims").

Transactions on a current account are reflected in the accounting records on the basis of the statements of the credit institution on the current account and the monetary settlement documents attached thereto. Analytical account accounting 51 maintained for each account. Typical accounting entries for transactions on the current account are presented in table 2:

Table 2 Typical entries on synthetic accounting accounts for transactions on the current account

Funds are credited to the settlement account of the enterprise from the cash desk according to the announcement for a cash contribution
Debts repaid by debtors
Non-cash funds were credited as a contribution of the founder to the authorized capital
Received a short-term bank loan; cash under a loan agreement
Targeted funding credited
Cash issued by checkbook for payment of wages, household needs
Paid debt to creditors for the supply of goods and materials, services
Tax arrears paid off
Funds due for payment to social insurance and security funds are listed

Types and procedure for opening special accounts. To account 55 "Special bank accounts" sub-accounts can be opened: 55-1 "Letters of credit"; 55-2 "Checkbooks"; 55-3 "Deposit accounts", etc.

On a subaccount 55-1 "Letters of credit" the movement of funds in letters of credit is taken into account.

Letter of credit represents a conditional monetary obligation accepted by the bank (issuing bank) on behalf of the payer, to make payments in favor of the recipient of funds upon presentation by the latter of documents that comply with the terms of the letter of credit, or to authorize another bank (executing bank) to make such payments.

Each letter of credit must contain an indication of its type (deposited, revocable). The letter of credit is intended for settlements with one recipient of funds. The procedure for settlements under a letter of credit is established in the contract. Payment under the letter of credit is made in a cashless manner by transferring the amount of the letter of credit to the account of the recipient of funds. Partial payments under a letter of credit are allowed.

The transfer of funds to letters of credit is reflected at debit 55 And credit 51, 52"Currency accounts", 66 "Calculations on short-term credits and loans", etc.

Accounted for 55 funds in letters of credit are debited as they are used (according to the statements of the credit institution), as a rule, to the debit of the account 60 . Unused funds in letters of credit after recovery by the credit institution to the account from which they were transferred are reflected in the loan 55 in correspondence with the account 51 or 52 . Typical entries in the accounts for the accounting of funds in letters of credit are presented in table 3:

Table 3 Typical entries in the accounts for the accounting of funds in letters of credit

On a sub-account 55-2" Checkbooks"The movement of funds in checkbooks is taken into account.

Check - this is a security containing an unconditional order of the drawer of the check to the bank to pay the amount specified in it to the holder of the check. The issuer of a check is a person (legal or natural) who has funds in the bank, which he has the right to dispose of by issuing checks, the holder of a check is the person (legal or natural) in whose favor the check is issued, the payer is the bank in which the funds of the drawer are located.

The check is paid by the payer at the expense of the drawer's funds. For non-cash payments, checks issued by credit institutions may be used. The check must contain all the mandatory details established by the Civil Code of the Russian Federation. The form of the check is determined by the credit institution independently.

The deposit of funds when issuing check books is reflected on debit 55 and credit 51, 52, 66 " Settlements on short-term credits and loans, etc. Amounts on checkbooks received from a credit institution are written off as payment is made for the checks issued by the organization, i.e. in the amount of repayment by the credit institution of the checks presented to it (according to the statements of the credit institution), from the loan 55 in the debit of the accounts of settlements ( 76 and others.). Amounts on checks issued but not paid by a credit institution (not presented for payment) remain on the account 55 ; subaccount balance 55-2 "Checkbooks" must correspond to the balance on the statement of the credit institution. Amounts on checks returned to the credit institution (remaining unused) are reflected in the loan 55 in correspondence with the account 51 or 52 .

Estimation in accounting operations in foreign currency. The value of assets and liabilities (banknotes in the organization’s cash desk, funds in accounts with credit institutions, monetary and payment documents, financial investments, funds in settlements, including for loan obligations, with legal entities and individuals, fixed assets, intangible assets, material and production reserves, as well as other assets and liabilities of the organization), expressed in foreign currency, for reflection in accounting and financial statements is subject to conversion into rubles.

The value of assets and liabilities denominated in a foreign currency is recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation for this foreign currency against the ruble.

For the purposes of accounting, the specified conversion into rubles is made at the exchange rate of the Central Bank of the Russian Federation, effective on the date of the transaction in foreign currency.

Accounting for exchange rate differences. Exchange differences arise if the enterprise has property, the value of which is expressed in foreign currency (cash and non-cash currency, securities, monetary documents, etc.), as well as liabilities in foreign currency, provided that settlements on such liabilities will be carried out also in currency. Positive foreign exchange differences increase, while negative ones reduce taxable income.

Check 52 "Currency accounts" is intended to summarize information on the availability and movement of funds in foreign currencies on the organization's foreign currency accounts opened with credit institutions in the Russian Federation and abroad.

By debit accounts 52 reflects the receipt of funds in the foreign currency accounts of the organization. By credit accounts 52 the write-off of funds from the foreign currency accounts of the organization is reflected. Amounts erroneously credited or debited to the organization's foreign currency accounts and found when checking the statements of the credit organization are reflected on account 76 "Settlements with various debtors and creditors" (subaccount "Settlements on claims"). Operations on foreign currency accounts are reflected in the accounting records on the basis of statements of the credit institution and the monetary settlement documents attached to them. To account 52 "Currency accounts" sub-accounts can be opened: 52-1 "Currency accounts within the country", 52-2 "Currency accounts abroad".

Analytical account accounting 52 maintained for each account opened for holding funds in foreign currency.

Foreign currency receipts in favor of legal entities, including proceeds from the sale of goods (works, services, results of intellectual activity) in foreign currency on the territory of the Russian Federation, are subject to mandatory crediting to accounts in authorized banks

The list of typical reflections on accounts for transactions with foreign currency is presented in table 4:

Table 4 Typical Account Entries for Foreign Exchange Transactions

Sale of currency is mandatory:
Received proceeds to the transit account
The amount of foreign currency is deducted from the transit (current) currency account. currency subject to sale, according to the order of the enterprise
Received on the account proceeds from the sale of foreign currency (ruble equivalent)
Reflects the value of the sold in. currency at the exchange rate of the Central Bank of the Russian Federation on the date of sale
Part of the proceeds credited to the current account from the transit account
Expenses incurred in connection with the sale of currency (banking commission, etc.)
Result (loss) from the sale of currency
Buying currency:
Ruble funds were transferred for the purchase of foreign currency
The purchased currency is reflected at the exchange rate of the Central Bank on the current account
The exchange rate difference is negative, with a positive - reverse entry
Withheld in foreign currency remuneration to the bank
Identified a loss from the acquisition of currency

Questions for self-control:

• 1. Types and procedure for opening special accounts.
• 2. Synthetic accounting of settlement operations by check.
• 3. Documentation of cash transactions.
• 4. Accounting for cash transactions on synthetic accounting accounts.
• 5. Features of registration of settlements by payment orders.
• 6. The concept and features of accounting for exchange rate differences.
• 7. Types of non-cash payments in the Russian Federation.
• 8. Peculiarities of reflecting transactions on a foreign currency account.

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