Cash documents are taken into account. The concept of monetary documents and their types

Travel tickets, vouchers, air tickets. On the account 50.3 –Money documents.

Money documents - documents with a valuation, acquired by the organization and stored in its cash register.

Account 50.3 takes into account postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents in the organization's cash register.

Cash documents are taken into account in the amount of actual costs of their acquisition. The purchase of monetary documents can be carried out in cash or by bank transfer. Cash documents posted at the cash desk (by issuing a cash receipt order) are issued to accountable persons for use or sold to employees of the organization at discounted prices (disposal is formalized by a cash receipt order). In the cash book, the movement of monetary documents is reflected separately. Every month the cashier submits a report on the movement of cash documents. D 50/3 TO 76 , D73"settlements with personnel for other operations" K50/3

43. Accounting for travel expenses.

To send an employee on a business trip, an order must be issued by the organization, signed by the manager, which must indicate the purpose, timing and place of the business trip, the list of persons sent on the business trip. On the travel certificate, notes are made on the date of the employee’s departure on the business trip and his arrival at the place appointments. Upon returning from a business trip, the employee fills out an advance report (form No. AO1) to which he attaches documents confirming the expenses incurred (cash and sales receipts, invoices, receipts, tickets, etc.).

For accounting purposes, expenses associated with business travel should be recognized as expenses for ordinary activities. Such expenses are reflected in accounting records as follows: D 71 TO 50 - funds were issued to an accountable person, D 20 (23, 25, 26, 29, …) TO 71 - for the amount of expenses, D 26,44 TO 71 - reflects the cost of travel tickets (excluding VAT) with attribution to the corresponding expenses. IF with VAT D 19 K 71 - for the amount of VAT related to the relevant expense.

44. Accounting for transactions related to the movement of securities.

The procedure for maintaining accounting records of financial investments from January 1, 2003 is regulated by the Accounting Regulations “Accounting for Financial Investments” PBU 19/02. Purchase of c.b. Accepted for used at original cost, i.e. according to the actual amount organizational costs for their acquisition excl. VAT tax. 76 -51 - with calc. payment has been made to the organization, 58-7 all securities stored in the organization must be registered in the Accounting Book and the required details of the Book are: name of the issuer, nominal price of the security, purchase price, number, series, total quantity, date of purchase, date of sale. Book of securities accounting. must be stitched together with the seal of the organization and the signatures of the head and civil servants, the pages must be numbered. Corrections to the Securities Accounting Book. may be entered only with the permission of the manager and chief accountant. indicating the date of correction. responsibility for organizing the storage of the Securities Accounting Book. is borne by the head of the organization. Purchase of debt securities(as well as shares) Features of bond accounting are associated with the need to account for accrued income by writing the difference between nominal. cost and expenses for purchased, bond, 58 - 76 - the bond is capitalized; 76 - 91.1 -the amount of accrued income (accounting calculation); 91.2 - 58 - written off for the difference between the coupon and purchase price of the bonds (purchase and sale agreement).

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Monetary documents are documents that have a valuation, purchased by an organization and stored in its cash register.

Subaccount 50-3 "Cash documents" records postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents in the organization's cash desk.

Monetary documents do not include:

· documents for intangible assets (they are recorded in account 04);

· securities (accounted for on account 58);

· strict reporting forms (accounted for in account 006);

· shares purchased from shareholders (account 81).

Cash documents are taken into account in the amount of actual costs of their acquisition. The purchase of monetary documents can be carried out in cash or by bank transfer.

Cash documents posted at the cash desk (by issuing a cash receipt order) are issued to accountable persons for use or sold by employees of the organization at preferential prices (disposal is formalized by a cash receipt order).

The cash book reflects the movement of monetary documents separately. Every month the cashier submits a report on the movement of cash documents.

Cash documents held at the organization's cash desk are accounted for in subaccount 50/3 in the amount of their actual acquisition costs. Analytical accounting involves maintaining monetary documents for each type.

The acquisition of monetary documents and their acceptance for accounting are reflected in the debit of account 50/3 in correspondence with the credit of the following accounts: 51 - for the cost of purchasing monetary documents; 71 or 76 and other settlement accounts through individuals or legal entities.

The use (issuance, expenditure) of monetary documents is reflected in the credit of account 50/3. The issuance of paid air tickets to accountable persons is reflected in the debit of account 71 and the credit of account 50/3. The issuance of vouchers to employees with reimbursement in full or in part of their cost is reflected in the debit of account 73 and credit 50/3. When vouchers are issued free of charge at the expense of appropriate sources: debit account 91/2 credit account 50/3.

Requirements for maintaining a cash book and storing money and monetary documents.

All cash receipts and disbursements of the enterprise are recorded in the cash book.

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

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

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

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

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

The numbering of the cash book sheets in these machine diagrams is carried out automatically in ascending order from the beginning of the year.

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

The cashier, after receiving the machinograms “Loose sheet of the cash book” and “Cashier’s report”, is obliged to check the correctness of the specified documents, sign them and transfer the cashier’s report along with incoming and outgoing cash documents to the accounting department against a receipt in the loose sheet of the cash book. In order to ensure safety and ease of use, the cash book insert sheets are stored by the cashier separately for each month for a year. At the end of the calendar year (or as necessary), the cash book insert sheets are bound in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.

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

The issuance of money from the cash register, which is not confirmed by the recipient's receipt in the cash receipt order or other document replacing it, is not accepted to justify the balance of cash in the cash register. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by cash receipts is considered cash surplus and is credited to the income of the enterprise.

The chief (senior) cashier, before the start of the working day, gives to other cashiers in advance the amount of cash necessary for expense transactions against a receipt in the book of accounting for money accepted and issued by the cashier.

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

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

In accordance with paragraph 3, heads of enterprises are obliged to equip a cash desk (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash register premises, as well as when delivering it from a bank institution and depositing it in the bank. In cases where, through the fault of enterprise managers, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

The cash register premises must be isolated, and the doors to the cash register must be locked from the inside during transactions. Access to the cash desk premises by persons not related to its work is prohibited.

Cash registers of enterprises can be insured in accordance with current legislation.

All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are locked with a key and sealed with a cashier's seal.

Accounting for cash and cash documents at the cash desk

Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places, transferring them to unauthorized persons, or making unaccounted for duplicates.

Accounted duplicates of keys in bags, boxes, etc., sealed by cashiers, are kept by the managers of the enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in a report.

If the key is lost, the head of the enterprise reports the incident to the internal affairs authorities and takes measures to immediately replace the lock of the metal cabinet.

Storing cash and other valuables that do not belong to the enterprise in the cash register is prohibited.

Before opening the cash register and metal cabinets, the cashier is required to inspect the safety of locks, doors, window bars and seals, and make sure that the security alarm is in working order.

In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash register until their employees arrive.

In this case, the manager, chief accountant or persons replacing them, as well as the cashier of the enterprise, after receiving permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash register.

This check must be completed before cash transactions begin. An act in 4 copies is drawn up on the results of the inspection, which is signed by all persons participating in the inspection. The first copy of the act is transferred to the internal affairs bodies, the second is sent to the insurance company, the third is sent to a higher organization (if there is one), and the fourth remains with the enterprise.

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The procedure for storing money and monetary documents at the cash desk.

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The procedure for conducting cash transactions is regulated by the Regulations of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” No. 373-P dated October 12, 2011.

Settlements between enterprises, as well as between enterprises and individuals, can be carried out by cash and non-cash payments. To work with cash, an organization must have a cash register and comply with the requirements established by the Procedure for Conducting Cash Transactions in the Russian Federation.

According to the Regulations of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation,” all enterprises and organizations, regardless of their legal form, are obliged to:

— receive the received cash to the cash desk of the organization or enterprise;

— store available funds in banking institutions;

- make payments on your obligations to other organizations, as a rule, by bank transfer, and in cash - within the amount established by the Central Bank of the Russian Federation.

In accordance with the instructions of the Central Bank of the Russian Federation, the amount of cash payments between legal entities has been changed and is limited to 100,000 rubles. one deal at a time.

The amount of the fine imposed on an organization that has violated the established limit for cash payments is twice the amount of the payment made. Penalties are applied unilaterally to a legal entity making a payment to another legal entity.

Enterprises may have cash in their cash registers only within the limits established by the banks servicing them in agreement with the head of the enterprise. If necessary, cash balance limits are revised. Enterprises are required to hand over to the bank all cash in excess of the established limits on the cash balance in the cash register in the manner and within the time limits agreed with the servicing banks.

Accounting and documentation of cash transactions

In this case, cash can be deposited at the daytime and evening cash desks of banks, to collectors at joint cash desks at enterprises for subsequent delivery to the bank, as well as post offices for transfer to bank accounts on the basis of concluded agreements. At the same time, enterprises that have constant cash revenue, in agreement with the servicing bank, can spend it on wages, purchases of agricultural products, etc., but the enterprise does not have the right to accumulate cash in cash in excess of established limits for future expenses, in incl. and for wages. Cash received by businesses from banks is spent for the purposes specified on the check.

Enterprises have the right to keep cash in excess of the limit in their cash registers, intended for payment of salaries, benefits, scholarships, but no more than 3 working days, including the day of receipt at the bank; for organizations located in the Far North - no more than 5 days, including the day they are received at the bank. The banks servicing them are required to monitor the accumulation of cash in the cash registers of enterprises in excess of established limits and send information about violations to the tax authorities to take measures of financial and administrative responsibility (for officials in the amount of 40 to 50 minimum wages, for legal entities - from 400 to 500 Minimum wage).

The cashier is responsible for all cash transactions and for the safety of valuables in the cash register. After issuing 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 in the Russian Federation, after which an agreement on full individual financial responsibility is concluded with the cashier. Performing the duties of a cashier only on a written order from the manager and it is mandatory to conclude a liability agreement with this employee.

Main goals:

— timely, complete and accurate reflection of cash accounting operations and settlements;

— timely and accurate execution of primary documents and their registration in the journal;

Monetary documents include:

– paid coupons and plastic cards for gasoline and oils;

– received notifications for postal transfers;

- stamps;

– state duty stamps;

– other monetary documents.

All monetary documents must be kept in the institution's cash office.

Incoming and outgoing cash orders, reflecting the movement of cash documents, are registered in the register of incoming and outgoing cash documents (form 0310003), but separately from cash transactions.

Accounting for transactions with monetary documents is kept in the journal for other transactions. Account 00 201 05 000 “Cash Documents” is intended to reflect transactions with monetary documents.

Accounts for recording monetary documents do not correspond with account 00 201 04 000 “Cashier”, but they are stored in the cash register, and the cashier bears full financial responsibility for them.

In order to monitor the safety of monetary documents at the institution’s cash desk, a commission appointed by order of the head must conduct an inventory at least once a month. Its results are documented in an inventory list (matching sheet) of strict reporting forms and monetary documents (form 0504086).

The receipt of monetary documents at the cash desk is recorded by the following entry:

Debit 0 201 05 510 “Receipts of cash documents” – Credit 0 302 00 000 “Settlements with suppliers and contractors”.

The issuance of monetary documents from the cash desk is reflected by the entry:

Debit 0 208 00 000 “Settlements with accountable persons” – Credit 0 201 05 610 “Disposal of monetary documents”.

6.3. Accountable persons in budgetary institutions.

Accounting for accountable amounts is maintained in separate accounts depending on the purpose for which the advance is issued, which allows you to control the targeted expenditure of funds. To receive funds on account, the employee submits an application indicating the purpose of the advance and the period for which the funds are issued.

The issuance of funds for reporting is carried out from the cash desk of a budgetary institution according to the cash outflow order form 0310002. In this case, funds for reporting can only be issued to an employee of the institution on the basis of an order from the head of the institution. It is prohibited to transfer received accountable amounts from one employee to another. If an employee has arrears on previously issued accountable amounts, issuing a new advance is not allowed.

An employee of an institution who has received funds on account is obliged, no later than three working days after the expiration of the period for which the advance was issued, to submit to the institution a report on the amounts spent and make a final settlement on them (letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18 “On approval of the Procedure for conducting cash transactions in the Russian Federation"). If the accountable person did not submit an advance report within the established time frame or did not return the balance of the advance to the cashier, the budgetary institution has the right to withhold the amount of debt from the salary of the accountable person who received the advance, on the basis of Art. 137 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). When withholding the amount of an unreturned advance from an employee’s salary, one should take into account the limitation on the amount of deductions from wages established by Art. 138 of the Labor Code of the Russian Federation: the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee.

To reflect transactions for accounting for accountable amounts, account 020800000 “Settlements with accountable persons” is provided.

Funds are issued on account for the payment of wages through distributors, payment in cash under concluded contracts, payment of benefits, purchase of securities, etc. The following subaccounts are intended to record these transactions:

00 208 01 000 “Settlements with accountable persons for wages”;

00 208 02 000 “Settlements with accountable persons for other payments”;

00 208 03 000 “Settlements with accountable persons for accruals for wages”;

00 208 04 000 “Settlements with accountable persons for payment for communication services”;

00 208 05 000 “Settlements with accountable persons for payment for transport services”;

00 208 06 000 “Settlements with accountable persons for payment of utility services”;

00 208 07 000 “Settlements with accountable persons for payment of rent for the use of property”;

00 208 08 000 “Settlements with accountable persons for payment for property maintenance services”;

00 208 09 000 “Settlements with accountable persons for payment of other services”;

00 208 10 000 “Settlements with accountable persons for gratuitous and non-refundable transfers to state and municipal organizations”;

00 208 11 000 “Settlements with accountable persons for gratuitous and non-refundable transfers to organizations, with the exception of state and municipal organizations”;

00 208 12 000 “Settlements with accountable persons for transfers to other budgets of the budget system of the Russian Federation”;

00 208 13 000 “Settlements with accountable persons for transfers to supranational organizations and foreign governments”;

00 208 14 000 “Settlements with accountable persons for transfers to international organizations”;

00 208 15 000 “Settlements with accountable persons for payment of pensions, benefits and payments for pension, social and medical insurance of the population”;

00 208 16 000 “Settlements with accountable persons for payment of benefits for social assistance to the population”;

00 208 17 000 “Settlements with accountable persons for payment of pensions, benefits paid by organizations in the public administration sector”;

00 208 18 000 “Settlements with accountable persons for payment of other expenses”;

00 208 19 000 “Settlements with accountable persons for the acquisition of fixed assets”;

00 208 20 000 “Settlements with accountable persons for the acquisition of intangible assets”;

00 208 21 000 “Settlements with accountable persons for the acquisition of non-produced assets”;

00 208 22 000 “Settlements with accountable persons for the purchase of materials”;

00 208 23 000 “Settlements with accountable persons for the acquisition of securities, except shares”;

00 208 24 000 “Settlements with accountable persons for the acquisition of shares and other forms of participation in capital.”

Let's look at an example. The labor inspector submitted an advance report on travel expenses in the amount of 620 rubles. At the same time, the following entries were made in the accounting:

The advance report on the amounts spent on business needs is accompanied by executed documents confirming the actual purchase of goods or payment for services. Such documents include: cash receipts (strict reporting forms) confirming the receipt of cash from an accountable person; invoices; receipt documents (invoices) confirming the acceptance of material assets from the accountable person to the institution’s warehouse.

Business trip expenses are paid according to the following sub-items of the economic classification of expenses:

212 “Other payments” – expenses for payment of daily allowance;

222 “Transport services” – expenses for travel to the place of business trip and back;

226 “Other services” – expenses for renting residential premises;

290 “Other expenses” – expenses of a protocol nature in accordance with the legislation of the Russian Federation during business trips to the territory of foreign states.

Form No. AO-1 “Advance report” contains details that provide for the reflection of accountable amounts both in rubles and in foreign currency. The advance report is filled out by both the accountable person and the accountant of the institution in one copy on paper or computer. On the reverse side of form No. AO-1, ​​the accountable person indicates a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, cash register receipts, sales receipts and other supporting documents), and the amount of actual expenses for them. If expenses are made in foreign currency, in addition to the amount in rubles, the amount in foreign currency is also indicated. The verified report is approved by the head of the institution (authorized person), his position, date and signature with a transcript are placed on the front side. After this, the advance report is accepted for accounting. The balance of the unused advance is handed over by the accountable person to the organization's cash register using a cash receipt order; the overexpenditure is issued to the accountable person using an expenditure cash order. Accountable amounts of money are written off from an accountable person based on the data of the approved advance report.

According to the advance report dated March 30, 2012 No. 50 ( see Attachment) an employee of a budgetary institution was sent on a business trip for 5 days. After returning from a business trip, the employee submitted an advance report, to which were attached: an invoice for hotel accommodation for 4 days totaling 120 rubles, daily allowance for 5 days of 100.00 rubles. in the amount of 500.00 rub.

In budget accounting, transactions will be reflected as follows:

The next issue of cash to an accountable person can be made only if the accountable person makes a complete report on the advance previously issued to him.

If the accountable person has an amount of unused funds left, repeated issuance of another accountable amount is not allowed. It is necessary to pay serious attention to this provision, since practice shows that often institutions issue accountable amounts without a full report from the accountable person on the previously issued advance.

The procedure and amount of reimbursement of expenses related to business trips are determined by the collective agreement (local regulations).

All travel expenses, except for daily allowance, are recognized in the amount of actual expenses, subject to their confirmation by primary documents. Therefore, the employee’s travel to the place of business trip and back to the place of permanent work is considered an expense that can be taken into account. Since in fact such expenses were incurred only for the purchase of two tickets (for travel to the place of business trip and back to the place of permanent work), then it is only necessary to take into account the costs of purchasing these two travel tickets.

Daily allowances are paid for the entire time the employee is on a business trip, with the exception of the time when the employee is granted vacation, since vacation is classified as rest time (Article 107 of the Labor Code of the Russian Federation).

As a general rule, a business trip ends when the employee returns to his place of work. If an employee wishes to receive leave while on a business trip and the employer has no objections, then this does not contradict current legislation. The Labor Code of the Russian Federation does not provide for the mandatory return of the employee back to the place of work immediately after the business trip is completed, provided that the parties have made a different decision (for example, to provide the employee with leave).

Therefore, if an employee is granted annual leave while he is on a business trip, then the business trip must end by the day the vacation begins. Therefore, the so-called second part of the business trip, which occurs after the end of the vacation, is a new business trip that requires separate registration.

All business transactions of the organization must be documented with supporting documents. Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary documentation.

The unified forms of documents used when registering business trips were approved by Decree of the State Statistics Committee of Russia dated January 05, 2004 No. 1. In addition to form No. T-10 “Travel Certificate”, the decree provides for the following unified forms of primary accounting documentation that can be used to document a business trip:

– No. T-9 “Order (instruction) on sending an employee on a business trip”;

– No. T-9a “Order (instruction) on sending workers on a business trip”;

– No. T-10a “Official assignment for sending on a business trip and a report on its implementation”;

– No. AO-1 “Advance report”.

When we are talking about several separate business trips, it is necessary to prepare these documents for each business trip (business trip before vacation and business trip after vacation).

A travel certificate is a document certifying the time of arrival on a business trip and the time spent on it; at each destination, notes are made (on arrival and departure) and certified by the signature of the responsible official, therefore, in a letter dated May 23, 2007 No. 03-03-06/ 2/89 The Russian Ministry of Finance changed its position. But the recommendations of the Russian Ministry of Finance set out in this letter do not apply to the registration of business trips carried out to foreign countries, therefore a travel certificate is not required. In this case, the fact that the employee is on a business trip will be confirmed by marks in the international passport, a copy of which must be attached to the expense report.

In addition to the business trip order, a service assignment (Form No. 10-a) is also issued, which describes in detail the purpose of the business trip. A job assignment is necessary when an employee cannot document the effectiveness of his work on a business trip. Form No. 10-a includes the column “Brief report on the completion of the task,” in which you can describe the work done but not recorded on paper (searching for clients, attending presentations, conducting negotiations). A properly completed job assignment will help demonstrate the practical benefits of the trip and the reasonableness of the expenses incurred.

Municipal and state institutions use in their activities monetary documents. In budget accounting they are means of payment with a nominal value. These instruments are used in cases where payments have been made, but the services paid for by them have not yet been provided.

Cash documents are...

An example of the financial instruments under consideration is paid food stamps, fuel and lubricants, oil. In the accounting policy, the organization characterizes the main aspects of its activities. It also defines a list of monetary documents that will be used in business activities. When choosing, the institution is guided by paragraph 169 of Instruction No. 157n. According to the provisions, monetary documents are:

1. Notifications for postal transfers.
2. Paid trips to tourist centers, sanatoriums, rest homes. The exception is referrals received by institutions from regional divisions of the Social Insurance Fund, free of charge from trade unions, public and other organizations.
3. Postage stamps and envelopes with them.

An institution may include other monetary documents. This can be:

1. Travel tickets used on public transport.
2. Payment cards for cellular communications, international/long-distance calls, Internet access.
3. Railway and air tickets.

Nuances

Cash documents are current assets, in its essence. According to the Instructions, they should be stored at the institution’s cash desk. Receipt and issue must be documented with receipt/expenditure orders. The forms of the latter were approved by Order of the Ministry of Finance No. 173n. Receipt/expenditure orders must be recorded in the appropriate journal separately from papers recording cash transactions.

Accounting

Money documents reflected on separate sheets in the cash book. At the same time, they are marked “Stock”. Analytics takes into account information about funds and settlement transactions by type in the card. The card is opened with entries on the remaining amounts at the beginning of the year. Current information is entered no later than the day following the date of the operation. At the end of the month, the balances are calculated.

Vouchers

These are provided on a report basis. The organization of recreation in sanatoriums must be provided for by the charter or other local act of the institution. After returning, employees provide an advance report, to which is attached the ticket stub (return coupon).

Tickets

When purchasing them in advance, there is a need to store them. Purchased tickets are handed over to the cashier. It registers them as . Tickets are issued to employees whose work involves constant travel.

Payment cards

They are usually purchased from operators. Each card has an individual number. The institution must develop and approve a local act regulating the use of communications. It defines the list of employees entitled to receive a payment card, as well as the conditions that they must fulfill when using it. For example, compensation for the cost of calls made during business hours is provided. In addition, the procedure for personnel confirmation of expenses incurred should be regulated.

Food stamps

The legislation establishes a list of categories of students to whom the institution must provide free lunches and breakfasts. Meals are provided using coupons. They must contain the following details:

1. Number.
2. Validity.
3. Type of food.
4. Price.
5. Institution stamp.
6. Signature of the responsible employee.

Fuel coupons

If, in accordance with the contract, payment is made for the established volume of fuel and lubricants of the corresponding brand, the documents that the institution receives for refueling by vehicle drivers are accounted for as cash. Coupons are issued as needed to the responsible employee for reporting. Fuel is received in the form of inventory after the provision of an advance report. It is accompanied by supporting documents from the gas station that filled the vehicle in exchange for cash documents.

Posts

When maintaining records, the accountant must reflect information on the receipt of monetary documents at the cash desk:

1. As part of settlements between the main institution and its divisions.
2. Free of charge from government agencies on the basis of an acceptance certificate.
3. As part of compensation for damages in kind.
4. Surplus identified during inventory. The source of information will be the relevant audit report.
5. Free of charge from the main institution to the units.

In addition, the specialist must reflect information on the issuance and disposal of documents in the event of theft, shortage, damage, including due to force majeure.

Normative base

Accounting for documents acting as means of payment is carried out on the account. 201 35 000. When preparing records on the movement of financial instruments, specialists must be guided by Instruction No. 157n. This document approved the Unified Plan of Accounts for state and territorial authorities, state academies of sciences, and management bodies of extra-budgetary state funds. In addition, recommendations are present in Instruction No. 174n. This document approved the Chart of Accounts for budgetary institutions and explanations to it.

Account 50 “Cash Office”, subaccount 3 “Cash Documents” account for funds invested in monetary documents, namely postage stamps, paid but not issued vouchers to rest homes and sanatoriums, etc. Monetary documents are stored at the organization’s cash desk, their records are kept based on the actual costs of their acquisition.

The following accounting entries are made for the amount of paid monetary documents: debit of account 60 “Settlements with suppliers and contractors”, credit of account 51 “Cash account”, 50 “Cash”, subaccount 1 “Cash of the organization”. When purchasing monetary documents, an entry is made in the debit of subaccount 50-3 “Cash Documents” from the credit of accounts 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, etc. Upon receipt funds from the organization’s employees for the vouchers issued to them, correspondence accounts are drawn up on the debit of subaccount 50-1 “Cash of the organization” and the credit of subaccount 50-3 “Cash documents”. If the cost of a trip is partially paid at the expense of the organization, an entry should be made as a debit to account 92 “Non-operating income and expenses” and a credit to subaccount 50-3 “Cash documents”. When using monetary documents to carry out business activities: postage stamps, travel tickets, an entry can be made to write them off in the debit of production cost accounts (25, 26, etc.) and the credit of subaccount 50-3 “Cash Documents”.

Incoming and outgoing cash orders are drawn up for the amount of cash documents received, written off, and issued. Analytical accounting is maintained in a separate section of the cash book, where a book spread is opened for each type of monetary document.

2.5.Accounting for foreign currency

Agro-industrial complex organizations can accept and issue cash foreign currency from the cash register, which must be used for strictly defined purposes, as a rule, for business trips abroad.

When accepting foreign currency in cash at the cash desk, the cashier issues a cash receipt order KO-1v. The peculiarity of this document is that it reflects the denomination of the currency and the ruble equivalent at the official exchange rate of the National Bank of the Republic of Belarus as of the date of capitalization.

The issuance of cash foreign currency from the cash register is formalized by cash receipt order KO-2в. This document reflects the denomination of the issued currency and the ruble equivalent at the official exchange rate of the National Bank of the Republic of Belarus. If an organization uses cash foreign currency, the cashier maintains a separate cash book of the KO-4v form. It is filled out on the basis of incoming and outgoing cash orders by currency.

Transactions are reflected at the par value of the currency and at the official exchange rate of the National Bank of the Republic of Belarus.

At the end of the working day, the cashier calculates the totals of receipts and expenses and displays the balance. After this, it calculates the equivalent in Belarusian rubles of the cash register turnover for the day.

The tear-off part of the sheet of the currency cash book, together with the currency and cash documents, is handed over to the accounting department against a receipt in the cash book.

The report data in the cash book is transferred to the 1APK order journal, the entries of which are reflected in a separate line by currency denominations and in ruble equivalent.

When carrying out transactions with cash foreign currency, exchange rate differences may arise in the event of a change in the official exchange rate of the Belarusian ruble against foreign currency. The differences can be positive or negative. Positive differences arise when the ruble exchange rate decreases against a foreign currency, while negative differences arise when the ruble exchange rate increases against a foreign currency.

Occurrence of currency differences due to revaluation of foreign currency funds

is taken into account on account 98.