home Accounting, auditing books Buhgaltersky Obl_k - Sopko VV

Buhgaltersky Obl_k - Sopko VV

B.3.2.3. Obl_k penny koshtіv

B.3.2.3.1. Obl_k penny koshtіv in kasі

Ob'єkt oblіku - groshovі Costa, SSMSC znahodyatsya in kasі pіdpriєmstva, oblіkuyutsya for nomіnalom. Odinitsya oblіku - nomіnal bills.

Analіtichny Obl_k. Analіtichny Obl_k penny koshtіv in kasі buduєtsya for okremimi fіzichnimi special, SSMSC zdіysnyuyut kasovі operatsії on pіdpriєmstvі.

Casa - samostіyny structural pіdrozdіl pіdpriєmstva, priznacheny for zberіgannya koshtіv i Venue of rozrahunkіv gotіvkoyu. Materіalna vіdpovіdalnіst for zberіgannya koshtіv i Keeping kasovih operatsіy very hard to Kathir, s Yakim ukla- give dogovіr about materіalnu vіdpovіdalnіst in formі zobov'yazannya Kathir. Zobov'yazannya Kathir zberіgaєtsya at the head accountant.

In deyakih vipadkah for slim obsyagu kasovih operatsіy dozvolyaєtsya sumіsnitstvo tsієї robots s іnshoyu, Yakscho not won pov'yazana s rozrahunkami.

Kasovі operatsії zdіysnyuyut zgіdno s order about Keeping kasovih operatsіy pіdpriєmstvami, set i organіzatsіyami, yaky zaprovadiv Natsіonalny Bank of Ukraine, vstanovivshi єdiny for vsіh of companies, SET organіzatsіy priya i th zdіysnennya oblіku kasovih operatsіy єdinu that for them the documentation.

Keeping Reglamentuvannya kasovih operatsіy zabezpechuє zdіysnennya control over doderzhannyam kasovoї distsiplіni, spriyaє polіpshennyu oblіku.

Groshі to Cassis nadhodyat zdebіlshogo s rozrahunkovogo bankіvskogo rahunka nasampered for viplati zarobіtnoї pay pratsyuyuchim, pokrittya vitrat on vіdryadzhennya th INSHI gospodarskі, admіnіstrativnі th operatsіynі required.

Bank ustanovlyuє lіmіt zalishku gotіvki in kasі in rozmіrі, neobhіdnomu for viplati nevіdkladnih vitrat. Tsya gotіvka Got zberіgatisya in kasі. Gotіvku mozhna vitrachati tіlki for Tim priznachennyam, zadlya yakogo Won Vidana bank.

Ponad lіmіt in kasі mozhut zberіgatisya deprivation groshі, priznachenі to pay for pratsі. Neviplachenі protyagom troh dnіv s day obsession pennies in a jar sumi zarobіtnoї pay toil Buti povernenі on rozrahunkovy rakhunok at the bank.

For of acceptance, zberіgannya i vitrat pennies cutaneous pіdpriєmstvo abo organіzatsіya povinnі mother okreme vіdpovіdno obladnane primіschennya - Kasu.

Documented kasovih operatsіy. Kasovі operatsії zdіysnyuyut on osnovі decorated dokumentіv.

Nadhodzhennya vidachu pennies i s kasi pіdpriєmstva oformlyayut pributkovimi i vidatkovimi kasovimi orders, SSMSC vipisuє buhgalterіya. In pributkovih orders zaznachayut, od whom, for scho abo Navischo oderzhanі groshі, while vidatkovih - who, for scho abo stink Navischo vidayutsya. The warrants prostavlyayut takozh koresponduyuchі rahunki on yakih Got Booty vіdobrazhena operatsіya i zaznachenі vipravdovuvalnі document scho steel pіdstavoyu for skladannya orderіv (checks, avansovі zvіti, said toscho).

Pributkovі orders toil Buti pіdpisanі bunt accountant and vidatkovі - kerіvnikom i bunt pіdpriєmstva accountant.

Kasovі orders to vikonannya Kathir pіdpriєmstva peredaє bezposeredno himself an accountant, rather than through a special, KOTRA oderzhuє abo make groshі.

Kathir, yaky s winning buhgalterії kasovі orders Got perevіriti pravilnіst їh clearance nayavnіst i dіysnіst pіdpisіv, dodatki, perelіchenі in orderі. Pіslya tsogo vіn priymaє abo vidaє groshі. Osobі scho made groshі to Cassis, vidaєtsya kvitantsіya.

Gotіvka i peremіschennya pennies in kasі vіdobrazhuyutsya Kathir in kasovіy knizі. Entries nіy vikonuyutsya for cutaneous pributkovim i vidatkovim warrant.

Usі kasovі orders pіslya їh vikonannya Kathir pіdpisuє and dodanі before them document dwellers uniknuti re їh vikoristannya, pogashaє stamp abo pіdpisom od hands "won a" chi "Splacheno" i prostavlyaє date.

Entries in kasovіy knizі zdіysnyuyutsya deprivation pid kopіrku, tobto in dvoh primіrnikah (drugі primіrniki sluguyut zvіtom for Kathir). Naprikіntsі robochem day pіdrahovuyut pіdsumki oborotіv for the arrival of i vidacheyu pennies that vivodyat zalishki on the following day. Pershi vіdrivnі arkushі scho Yea zvіtom Kathir pributkovimi time s i i prikladenimi vidatkovimi orders to them vipravdovuvalnimi documents Kathir peredaє buhgalterії pid rozpisku in kasovіy knizі.

Accountant Got perevіriti TAKE: pravilnіst decorated kasovih orderіv that їh obґruntuvannya; Realized entries kasovіy knizі i vivedeny zalishok in nіy on kіnets day i proti kozhnoї sumi prostaviti cipher koresponduyuchih rahunkіv.

Perelіchimo nayvazhlivіshі vimogi to the correct registration of the second oblіku kasovih operatsіy.

• Negayne zapisuvannya kozhnoї zdіysnenoї kasovoї operatsії in kasovu book schodenne viznachennya pіdsumkіv in tsіy knizі; zdachi Kathir pid rozpisku to buhgalterії kasovih dokumentіv.
• Vipisuvannya buhgalterієyu on skin kasovu operatsіyu pributkovih i vidatkovih orderіv, doderzhannya poslіdovnostі in numeratsії i reєstratsії Tsikh koshtіv in reєstrі to peredachі їh for vikonannya Kathir.
• Repayment Kathir spetsіalnim stamp kasovih dokumentіv, Abi zapobіgti zlovzhivannyu tsimi documents zokrema re їh vikoristannyu.
• Establishing instructions to osіb scho toil right pіdpisuvati kasovі document nayavnіst have Kathir zrazkіv pіdpisіv Tsikh osіb i nedopustimіst vikonannya kasovih operatsіy on nepіdpisanih documents.

W metoyu control rіdshe no one ever on mіsyats potrіbno perevіryati gotіvku in kasі, skladati act.

Kerіvnik pіdpriєmstva Nese vіdpovіdalnіst zberіgannya for pennies, right th dotsіlne їh vikoristannya.

Kasova book Je reєstrom analіtichnogo oblіku. Kasovі document and slіd broshuruvati okremo od іnshih buhgalterskih dokumentіv, stink povinnі mother samostіynu numeratsіyu; when such zdachі dokumentіv to buhgalterskogo arhіvu in arhіvnіy knizі roblyat poznachku of acceptance about "Kasovih dokumentіv".

Obl_k kasovih operatsіy in sistemі rahunkіv. For oblіku kasovih operatsіy i zalishku vikoristovuyut rakhunok "Casa", recording zdіysnyuyut on osnovі perevіrenih vіdrivnih arkushіv kasovoї books i Dodanim to them dokumentіv on zagalnі sumi per day (for abo kіlka dnіv). On tsomu rahunku not mozhna ROBIT zhodnih buhgalterskih implementation, Yakscho stink not vіdobrazhayut kasovih operatsіy (stornuvan toscho). Usі buhgalterskі Venue of toil exactly vіdpovіdati recording kasovoї book. Tse neodmіnna Umov for zabezpechennya gotіvki.

On rahunku "Casa" in debetі zapisuyut operatsії nadhodzhennya pennies to Cassis and have kreditі - їh vibuttya; balance Mauger Buti tіlki debit scho vіdobrazhaє zalishok pennies in kasі.

For debit rakhunok "Casa" koresponduє s rahunkami "Rahunki banks", "income", "Rozrahunki pіdzvіtnimi s Special", "Rozrahunki s rіznimi debіtorami" toscho.

Entries on kreditі rahunka "Casa" in zdіysnyuyut korespondentsії s debit rahunkіv "Rozrahunki s Pay pratsі"; "Rozrahunki s pіdzvіtnimi special" (vidacha pіdzvіtnih sum); "Rahunki at the bank"; "Zagalnovirobnichі vitrati"; "Admіnіstrativnі vitrati"; "Vitrati on zbut"; "Rozrahunki s rіznimi debіtorami"; "Rozrahunki Zi strahuvannya" toscho.

Control kasovoї distsiplіni. Kerіvnik organіzatsії i bunt accountant toil systematically kontrolyuvati doderzhannya kasovoї distsiplіni i zberіgannya pennies in kasі. Kerіvnik pіdpriєmstva not guilty rіdshe yak once on mіsyats priznachati komіsіyu for raptovoї revіzії kasi, pid hour yakoї gotіvka pererahovuєtsya (skin pack Got Booty rozkrita). Pіslya perevіrki usіh pributkovih i vidatkovih dokumentіv viznachaєtsya zalishok, yaky zvіryayut s gotіvkoyu.

Yakscho pid hour revіzії viyavleno nestachu, then won styaguєtsya s Kathir.

Pіdpriєmstvo zobov'yazane negayno tribute Call schodo styagannya nestachі. Yakscho in kasі revіzієyu viyavlenі nadlishki, then Reigning pіdpriєmstvah stink bringing in dohіd budget. Tse oformlyayut such records:

rahunka Debit "Casa"

Credit rahunka "Rozrahunki on іnshim operatsіyam".

On Private pіdpriєmstvah nadlishki priєdnuyutsya to income. Tse oformlyaєtsya such records:

rahunka Debit "Casa"

Credit rahunka "Fіnansovі income".