Payment order for the receipt of funds Receipt of non-cash funds to the company's account in the bank must be confirmed by an appropriate document - an incoming payment order. In the absence of such a document, the payment cannot be

Chapter 7 Accounting for the company's funds Cash is one of the key accounting objects in any company. The program "1C: Management of a Small Firm 8.2" implements a powerful mechanism for accounting for the funds of a modern company, implemented in the section

LESSON 59. Receipt of cash To reflect the fact of receipt of cash in the cash desk of the enterprise, the document Receipt to the cash desk is intended. To start working with these documents, in the navigation pane of the Cash section

LESSON 60. Expenditure of cash Expenditure of cash from the cash desk of the enterprise is drawn up using a document that is called - Expense from the cash desk. The transition to the mode of working with these documents is carried out using the link Expense from the cash desk,

Example 21. Errors in recording transactions when the accountable person did not return the unspent balance of issued funds to the cashier The employee received money, purchased the goods, made an advance report, but did not return the unspent balance to the cashier. This amount

Chapter 3. Accounting for financial assets (cash). The procedure for accounting for cash and cash transactions (1st level) Regulatory framework Organization of conducting cash transactions Cash settlements are carried out through the cash desk and

2.3. Rules for storing, accepting and issuing cash Storage of funds The rules for storing funds are established in the Procedure for conducting cash transactions in the Russian Federation.

To reflect the movement of cash in the Chart of Accounts, account 50 "Cashier" is intended. Since cash is the property of the organization, it follows that account 50 is active. The receipt of funds is reflected in the debit of the account, expenses - respectively, in the loan.

To account 50, sub-accounts can also be opened for accounting for funds at various cash desks, accounting for postage stamps, tickets and other payment documents, as well as for accounting for foreign currency. These sub-accounts are named and numbered as follows:

50.1 "Cashier of the organization" (takes into account the receipt and consumption of cash in national currency);

50.2 "Operating cash desk" (the movement of funds in different cash offices is taken into account);

50.3 "Cash documents" (the movement of cash documents such as tickets, stamps and so on is taken into account);

50.4 "Cash desk in foreign currency" (taking into account the receipt and consumption of cash in foreign currency).

This is also called synthetic cash accounting.

Thus, the arrival of cash at the cash desk is reflected in the debit of account 50 on the basis of PKO. Possible correspondence of accounts upon receipt of funds at the organization's cash desk are reflected in Appendix 6.

At enterprises, the following options are available for the receipt of cash at the cash desk (Table 1.4).

Table 1.4 - Receipt of funds to the cashier of organizations

Consider the options for cash receipts to the cashier and their accounting.

Receiving cash in organizations from a current account is carried out by money checks. A check is an order of the organization to the bank serving it to issue the amount of cash indicated in it from the settlement account of the organization. When filling out a check, blots and corrections are not allowed. Moreover, on the back of the check, you must indicate the purpose of the amounts withdrawn from the account. In some cases, it is allowed to cash checks without specifying items of expenses. If necessary, the bank can request from the organization additional documents confirming the validity of the items of expenses indicated in the check. Cash received by the organization in banks is spent for the purposes indicated in the check. Upon receipt of funds from the current account, the accountant makes an entry debit 50.01 credit 51 "Current account" (in rubles), debit 50.04 credit 51 "Currency account" (in foreign currency).

Another option for internal movement of funds is the return of unused reporting amounts. In practice, from the money received, the employee can pay the business expenses of the enterprise in a smaller amount than the one that was given to him, or during the period for which he was given cash in the account, not carry out and not pay any business expenses. In the first case, the employee prepares and submits an advance report to the accounting department of the organization and makes the final calculation, i.e. returns the balance of the reporting amounts. In the second case, the employee returns the balance of the accountable amounts to the cashier and does not draw up an advance report.

Cash operations of the Plant consist in the receipt and storage of cash from buyers for the products, goods and services sold, in the timely and complete delivery of proceeds to the bank, as well as in the execution of the relevant documents.

The 1C program takes into account all the requirements of accounting and tax accounting. Since the Plant applies two taxation regimes (general and UTII), the 1C configuration provides for a separate accounting of expenses and incomes by types of activities taxed under the general taxation regime and UTII.

When registering retail sales in retail outlets (stores, exhibitions), the following operations are performed:

opening a cash register shift;

registration of a check;

receiving payment from the buyer;

closing the cash register shift;

transfer of retail proceeds to the central cash desk of the enterprise.

When goods are released through a special program interface, a cash register receipt is created (when integrating with cash register machines). If the cash register (cash register) is not used when making a purchase, the cashier must give the client a document (sales receipt, receipt) confirming the receipt of funds for the relevant product. Such a document must indicate: the name of the document, its serial number and date of issue, the name of the organization, the taxpayer identification number, the name of the product and the amount of payment, the data and personal signature of the person who issued the document.

During the day, the X-report is used to control the funds transferred through the cash register. It allows you to see the amount of revenue posted by the cash register for the shift at the time of withdrawal. During the shift, you can shoot such a report an unlimited number of times. Based on the Z-report (report of the cashier for the shift), the accountant-cashier receives the proceeds for the entire shift in a single PKO posting debit 50 credit 90-01. When posting proceeds from legal entities and individual entrepreneurs, the accountant-cashier writes out PQS for each sale, and the proceeds are received by posting debit 50 credit 62 "Settlements with buyers and customers" with the installation of a sub-account of the corresponding buyer (counterparty).

When selling inventories, fixed assets and intangible assets to individuals or legal entities and individual entrepreneurs (the latter have the right to pay up to 100,000 rubles to the cashier's office), the cashier also issues the buyer a cash register receipt for each sales unit. When posting proceeds from the sale of assets, the accountant should make an entry in debit 50 credit 91-01 "Other income".

When paying off accounts receivable, the cash register check is not beaten off, since this operation is not considered a sale. On the basis of PKO, the accountant-cashier receives funds through the operation of debit 50 credit 62 "Settlements with buyers and customers", 76 "Settlements with other debtors and creditors".

The receipt of compensations, fines, penalties, penalties is possible both from counterparties, including buyers, and from employees of the organization. In general, such payments are considered other income of the organization and are credited on the basis of the PKO operation debit 50 credit 76 "Settlements with other debtors and creditors". It is worth considering separately the situations of compensation for damage to the enterprise.

Based on the results of the inspection and inventory, drawn up in a protocol or act, the employer makes a decision on compensation for the damage caused. Its amount is determined based on the actual losses, calculated based on market prices that are in effect in the area at the time of damage, if the calculated amount of damage is lower than the value of the property according to accounting data (taking into account the degree of deterioration of the damaged or lost property), then the amount of damage is determined according to the accounting data.

The cost of actual material damage is formed on account 94 "Shortages and losses from damage to valuables". In the debit of account 73 "Settlements with personnel on other operations" the amounts to be recovered from the guilty persons are referred from the credit of accounts 94 and 98 "Deferred income" (for missing goods and materials), 28 "Marriage in production" (for losses from defective products ) etc. On the credit of account 73, entries are made in correspondence with account 50 for the amount of payments made. Thus, the accountant, when posting funds in repayment of material damage, writes out the PKO makes a record of debit 50 credit 73.

You can collect overpaid wages from an employee if:

1) the overpayment occurred as a result of a counting error. In this case, a counting error is understood as an arithmetic error, that is, an error made in arithmetic calculations (letter from Rostrud dated October 1, 2012, No. 1286-6-1);

2) it is proved that the employee is guilty of failure to comply with labor standards or of idle time (these circumstances must be established by the labor dispute commission or the court)

3) the error was caused by illegal actions of the employee himself. For example, if he submitted incorrect documents to the accounting department for standard tax deductions (this fact must be confirmed by the court).

If an agreement is reached with the employee that he will return the surplus from the wages accrued to him (pay the required amount to the cashier), then the accountant of the organization, upon returning, should write out the appropriate PKO and make a record of debit 50 credit 70 "Payments with staff on remuneration."

The provision of borrowed funds to an employee is formalized by an agreement, according to which the lender (employer) transfers a certain amount of money to the borrower (employee), and the latter undertakes to return it. Loan currency - rubles. Loans and loans in foreign currency can only be issued by credit organizations.If the organization issued a loan to an employee, its repayment and payment is made by entries in debit 50 credit 73.

The authorized capital specified in the constituent documents must be paid at least 50% by the time the company is registered. The rest of the authorized capital is paid within a year from the date of registration of the company. If the founders contribute to the authorized capital in cash to the cashier, then you should make a debit operation 50 Credit 75-01 (money was made as a contribution to the authorized capital).

Having a sufficient amount of funds, the organization can issue loans to both legal entities and individuals. Loans are provided on a reimbursable or free basis. Loans can be issued in cash, in kind, in the form of a commodity loan. Information on monetary loans provided to other legal entities is summarized on account 58 "Financial investments", subaccount 58-03 "Provided loans". The debit of the specified account reflects the amount of loans provided, for the loan - the funds returned. To consider a loan as a financial investment, several conditions must be met: a loan agreement must be concluded, and the loan itself must promise the company economic benefits, i.e. interest. Therefore, on account 58 "Financial investments" the enterprise must reflect the loans issued, on which interest is accrued. If the loan is interest-free, then it will not be a financial investment, since it does not meet the conditions for recognition. Accounting for such transactions should be kept on account 76 "Settlements with different debtors and creditors".

The return of loans to the cashier is reflected in the records:

1) debit 50 Credit 58-03 - interest-bearing loan repaid;

2) debit 50 Credit 76 - interest-free loan repaid.

It should be noted that Instruction No. 3210-U clarifies that cash proceeds cannot be spent on transactions with securities, issuance and repayment of loans (interest on them), payment of real estate lease. First, you need to withdraw money from the current account.

The purpose of the cash register is to check the correctness and reality of the current accounting of cash transactions, identify errors in calculations, control the safety of funds and monetary documents in the cash register, comply with the principle of financial responsibility of officials. In accounting, the results of the cash register inventory in case of a surplus are recorded in debit 50 Credit 91 -01 (the amount of surplus in the cash register was revealed).

The enterprise can operate a cash desk in foreign currency; operations in it are reflected on subaccount 50-4 (in the case of foreign economic operations and foreign business trips). All currency movements at the cash desk are reflected in a single cash book at the enterprise. All entries are made in rubles. Exchange rate differences associated with a change in the ruble exchange rate on different days of valuation of foreign currency assets and liabilities that arise on accounts 52 and 57 are reflected using account 91. Positive exchange rate differences are visible on the other income subaccount (on credit), and negative - on the subaccount "Other expenses" (by debit). The basis for reflecting exchange rate differences is the accounting statement. Therefore, a positive exchange rate difference is reflected in debit 50.04 credit 91-01.

In all cases of receipt of funds at the cash desk of the organization, the accountant must issue a PQS. Form PKO No. KO1 contains two parts: the order itself and a special tear-off receipt. Both parts of the document must be completed and signed by the responsible person at the same time. The procedure for filling in the PKO fields is reflected in Appendix 7. Entries in the cash book are made on the day when the cash arrived at the cash desk.

The movement of documents related to cash flow can be schematically represented in the form of a diagram in Fig. 1.3. Information from the primary documents of cash accounting is systematized by accounting registers from where the note gets into the financial statements.

Let's consider examples of reflection of incoming cash transactions in PJSC “Plant“ Krasnoe Sormovo ”for October 12, 2015. The receipt of cash at the cash desk is reflected in the following entries (Table 1.5).

Fig. 1.3.

Table 1.5 - Correspondence of accounts for accounting of cash receipts to the cashier in PJSC "Plant" Krasnoe Sormovo "October 12, 2015

All correspondence of accounts is made in accordance with the Chart of Accounts and instructions for its use.

Consider accounting for cash and cash flow.

All cash transactions are drawn up by standard interdepartmental forms of primary accounting documentation (cash orders), which are approved by the State Statistics Committee of the Russian Federation in agreement with the Central Bank and the Ministry of Finance of the Russian Federation.

Cash orders are documents certifying the legality of the receipt of money at the cash desk of the enterprise and their spending for their intended purpose. Cash orders are written out only in ink in the accounting department and transferred to the cashier for execution. The orders indicate the basis for their preparation, and list the documents attached to them. No corrections or erasures are allowed in orders. Receipt of money to the cashier is formalized by the receipt of a cash order, which indicates the amount from whom (for what) they were received and other necessary data. The spending of money from the cash desk of the enterprise is drawn up by an expense cash order. When accepting or issuing money, a cash order is signed by the cashier, and the documents attached to them are canceled with stamps "Paid" or "Received". Receipt and separately expense cash orders are numbered in chronological order, from the beginning to the end of the year. On the basis of these orders and the documents attached to them, the cashier makes entries in the cash book.

Acceptance of cash,coming from a bank account from buyers, customers, etc. to the cash office of the enterprise on receipt of cash orders (form No. KO-1) * Here and below, the primary accounting documents under the KO code are approved by the decree of the State Statistics Committee of Russia dated 08/18/98, No. 88 and are mandatory for use by all enterprises in accordance with Article 9 of the Federal Law of November 21 .96g. № 129-ФЗ "On accounting", which is written out by an accounting employee, signed by the chief accountant or a person authorized by a written order of the head of the enterprise.

Let's consider the filling of an incoming cash order (PKO) using the example of Techtrade LLC. The incoming cash register (PKO) and the receipt for it are filled in by the accountant in one copy. In the first line, the name of the organization is written further in order in the established places: the serial number of the order (the numbering of the PKO is made in order, starting from January 1 to the end of the year), the date of receipt of funds. The column “Corresponding account, subaccount” indicates the account credited in the operation, ie. the accounting entry is recorded. If necessary, the cipher of analytical accounting and the cipher of the intended purpose of the funds received are put down. Next, the amount is entered in number. Below, in the line “Accepted from”, the full name of the individual is indicated (presence - and the name of the legal entity).

After filling out the PKO and the receipt for it, the accountant registers it in the “Journal of registration of receipt, debit cash orders and payrolls” (form No. KO-Z).

The line “Basis” indicates the source of the receipt of cash received at the cash desk, ie reflects the content of financial and business transactions. Trading proceeds, as well as it can be: contribution to the authorized capital; proceeds from the sale of services, products, goods; a loan from an individual; the remainder of the unused subreport; sponsorship fee; cash from the bank, payment for utilities; repayment of loans, shortages, theft, etc. Further, the amount is indicated in words.

The line "Application" indicates the primary documents that formalize the business transaction. For this example, the reference is the report of the cashier-operator, as well as it can be: order-work order; waybill; invoice; loan agreement; an extract from the decision of the meeting of founders; accounting certificate with calculation; client letter; an extract from the decision of the trade union committee or order of the head; bank check; personal statement of the employee, etc.

It is strictly forbidden to issue cash receipts into the hands of persons depositing money. The accountant directly transfers the receipt cash order to the cashier for execution, where the cashier checks the correctness and completeness of the order, the presence and authenticity of the signature of the chief accountant. In case of non-compliance with one of these requirements, the cashier returns the documents to the accounting department for proper processing. Then he accepts the money, signs a cash receipt and a receipt. In confirmation of the change of money, the cashier tears off the receipt from the receipt order and hands it to the person who deposited the money. The receipt must be stamped by the cashier "Received" for individuals or the seal of the company for legal entities, or an imprint of the cash register, if available in the organization and the signature of the cashier and Ch. accountant.

Cash orders are accepted only on the day they are drawn up. When cash arrives at the cash desk from the bank, an incoming cash order is also drawn up. The supplier is the chief accountant, to whom the cashier transfers the receipt. The receipt is attached to the bank statement.

In the course of the financial and economic activities of the organization and the enterprise, settlements are carried out with suppliers and contractors, buyers and customers, founders and other persons. These payments can be carried out both in cash and in non-cash form. For cash payments, business entities use cash desks.

Cash can come: from bank accounts, from buyers, from accountable persons, in payment for monetary documents, from employees, from founders. Cash acceptance by cash offices of enterprises is carried out according to cash receipts of form No. KO-1; cash is issued according to cash outflow orders of form No. KO-2 or other duly executed documents (payrolls, application for issuing money, etc.) with imposition on them with a special stamp with the details of an expense cash order. Forms of cash receipts are strict reporting forms. They are not allowed to be corrected, including those specified.

The accountant submits one copy of the incoming cash order, which is valid for one day. After depositing funds to the cashier, the cash order is signed by the cashier. The tear-off part is certified with a seal and issued to the person who deposited money in the cashier. In the receipt cash order it is indicated: from whom the money was received, for what purposes or for what they are paid, the amount and date of the business transaction, the taxpayer's account number, VAT.

In addition, coupons of form No. 20-FS are used to receive cash when legal entities and individuals sell products (goods, works, services) for cash. Before their use, coupons must be registered with the tax authorities by filling in the required details, after which they are taken into account as strict reporting forms. Each coupon is stamped by the tax office (separately on the spine and receipt).

The completed coupon stubs remain with the seller (cashier) and are attached to the cash statement. They are kept by a legal entity (individual) within the timeframes set for the storage of accounting documents and cannot be destroyed until an audit by the tax inspectorate. The receipt of the coupon is issued to the buyer.

One-time issuances of money for wages, the issuance of deposited amounts and money against a report for expenses related to business trips to individuals are made, as a rule, according to cash receipts issued in one copy signed by the director, chief accountant, cashier and recipient of money. After the issuance of the indicated funds by the cashier, a stamp with the details of the expenditure cash order is put on the payment (settlement and payment) statements. Cash withdrawal by the cash desk of the enterprise can also be carried out according to other properly executed documents (payroll, payroll, applications for the issuance of money, accounts, etc.), with the imposition of a stamp on them with the details of the expense cash order. The cash voucher indicates to whom, for what purposes and how much is issued.

When issuing money on an expense cash order to an individual, the cashier requires the presentation of an identity document of the recipient and takes the recipient's receipt. In the same way, cash is issued on the payroll. Documents for the issuance of money are signed by the head and chief accountant of the enterprise or by persons authorized by them. The cashier has the right to issue money only to the person indicated in the cash outflow order, payroll. In the case of issuing money by power of attorney, in the text of the order, after the last name, first name, patronymic of the recipient of the money, the accountant shall make an entry "by power of attorney" and indicate the details of the person who is entrusted with receiving cash. The issuance of money to persons who are not on the payroll of the organization is carried out according to expenditure cash warrants, issued separately for each person, or on a separate statement. Persons who have received money on account must, no later than 3 working days after the expiration of the period for which they were issued, or from the day of returning from a business trip, excluding the day of arrival, submit an advance report on the amounts spent to the accounting department and return unused cash to the cashier. The cashier has the right to issue money against a report only on condition of a full report on the amounts previously received for this purpose.

Receipt and expense receipts must be filled out clearly and clearly in ink, ballpoint pen or entered on a computer. They do not allow any erasures, blots or corrections, even specified. Prior to the transfer to the organization's cash office, incoming and outgoing cash orders and documents replacing them are registered in the register of incoming and outgoing cash orders.

Every enterprise in the course of its business is faced with the use of cash, whether it is the payment of wages to employees through the cashier, the issuance of cash on account or payment for goods and services. In the article we will talk about the intricacies of accounting for cash transactions, and also consider typical cash transactions.

Cash transactions are understood as transactions in which an organization issues and accepts cash in the form of banknotes or coins. The organization can issue and accept funds both to legal entities and individuals. The conduct of cash transactions is regulated by the procedure described by the Tax Code of the Russian Federation.

The main cash operations include receiving and issuing cash, storing funds at the cash desk and transferring them to the bank. All operations are carried out with the obligatory observance of the cash limit, the amount of which is determined by each company individually and is recorded in the relevant documents.

The following receipts can be made to the cashier:

• payment of the buyer (customer) for goods, services, work;
• refund of funds by the accountable person, previously issued for business or for;
• proceeds from the sale of products in a retail network;
• loan settlements;
• payment of interest on shares;
• supplier refunds;
• receipt of funds purchased by the organization from the bank.

The basis for depositing cash at the cash desk is a cash receipt order.

The withdrawal of funds from the cash desk can be carried out for the following purposes:

• payment of remuneration by employees (salary, bonuses, bonuses, etc.);
• payment for goods, works, services (both in the form of an advance payment and for actually received goods);
• insurance compensation, the payment of which is provided for by the insurance contract;
• (both for business and travel expenses).

Only funds received as proceeds from sold goods (works, services) can be issued from the cash desk. If the organization is an intermediary or is engaged in commission trading, then all funds received for payment in favor of third parties must be transferred to the bank.

The basis for the issuance of cash from the cash desk is an expense cash order.

All cash transactions must be reflected in the cash book.

Basic cash transactions

To account for cash at the cash desk, as well as to reflect the turnover of funds, use.

We will consider the basic postings of cash transactions using examples.

Cash receipts and withdrawals

The issuance of funds to employees on account of the report, as well as the issuance of wages are the most common grounds for receiving funds from the bank for their subsequent write-off.

The receipt of cash at the cash desk can be carried out by the accountable person upon returning the balance of funds that were not used for business or during the business trip.

Let's consider each of the above situations with examples.

Bonus LLC pays salaries to employees through the cashier. The amount to be issued is RUB 964,000.

The following entries will be made in the accounting of Bonus LLC:

Consider another example with the issuance and receipt of funds through the cashier:

LLC "Mercury 1" issued funds on account of the employee Medvedev A.G. in the amount of 500 rubles. The money was issued for the purpose of purchasing paper for the needs of the accounting department. Upon the purchase of the paper, Medvedev provided an advance report and a receipt for payment in the amount of RUB 9,840, VAT RUB 1501. Remaining unused funds Medvedev A.G. entered into the cashier.

In the accounting of LLC "Mercury 1", these transactions were reflected as follows:

Cash collection

Let's say:

LLC "Magnit Plus" was transferred to the collector cash retail proceeds for delivery to the bank and crediting to the current account in the amount of 856,000 rubles. According to the agreement, the cost of collection services is 0.15% of the collected amount.

The following entries were made in the accounting records of Magnit Plus LLC:

Shortage transactions at the checkout

Suppose that when transferring funds in the amount of 856,000 rubles. a shortage was identified (8 400 rubles)

In this case, the accountant of Magnit Plus LLC will reflect such operations in the accounting:

Payment of funds to founders in the form of dividends

Let's say:

Olimp LLC made a decision on the distribution of profits received at the end of 2015 between the members of the company - founder Petrenko and director Sidorenko. The share of the founder, Petrenko, who is not an employee of Olimp LLC, is 465,000 rubles, the share of director Sidorenko is 118,000 rubles.

The following entries were made in the accounting of Olimp LLC: