Perhaps there are no such enterprises that could,carrying out its activities, do not face such a concept as "cash operations." Whether it is a calculation with a client, payment of wages to their employees and other expenses, for example, payment of business trips or economic needs - all this is far from a complete list of those working moments in which it is required to strictly follow the procedure for conducting cash transactions.
But what is this concept - "cash operations"? And what is the order of their conduct?
They should be understood as the reception and storage, as well as the use of both cash and monetary documents.
To the accounting for cash transactions there are a number of requirements, which are as follows:
Every enterprise that has its own cash register,must acquire a cash book, which is at the cashier in one copy. In addition, she is supposed to be threaded, numbered, printed. The book is certified by the signature of the head of the enterprise and the chief accountant.
It is in this book that the cashier brings in every dayavailable balance of cash, which the cashier has at the beginning of the day, their movement (arrival, consumption) during the entire day period and the balance at the beginning of the next. Each record should be made in 2 copies, one of which will remain in the book itself, and the other must be transferred to the accounting department, which will serve as a report for the cashier.
Corrections in cash documents are unacceptable.
In order to conduct synthetic accountingcash operations, it is intended to use the main active account 50 "Cashier", where the values of the opening and closing balance will reflect the availability of funds at the beginning and end of the entire reporting period. The debit of this account serves as an indicator of revenues, and credit, on the contrary, monitors the expenditure of money.
Responsibility for the procedure for conducting cash transactions falls on the shoulders of the head of the enterprise. According to the legislation of the Russian Federation, persons who violate the cash discipline must be punished.
Today, in connection with the ubiquitouscomputerization has become possible to maintain an electronic cash book, which greatly simplifies the work of the cashier. However, in such conditions of work, it is necessary to regularly check the software of the means that provide processing of cash documents.
Contemporary made changes not only in the technical side of cash operations, they also touched the very order of their conduct.
In September 1993, the Board of Directors of the Central Bank of Russia approved a decision where the procedure for conducting cash transactions was approved, 40 which, in addition to general provisions, included:
In addition, the document has four applications:
Almost nineteen years the order of conducting cashoperations was a similar set of rules and was canceled as a non-effective regulatory act in January of this year with the entry into force of Regulation No. 373-P.
If we compare this and other normative documents, it can be noted that in the new version it has positive changes. However, some questions remained unresolved.
In a word, those who are directlyinterested in the procedure for conducting cash transactions due to professional activities or for some other reasons, it will not be superfluous. Regulation No. 373-P is carefully examined.
