Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

9.2. Organіzatsіya oblіku penny koshtіv in kasі

Organіzatsіya oblіku gotіvkovih penny koshtіv Je dosit folding napryamkom, oskіlki ohoplyuє naybіlshu Quantity warehouses. Zokrema to etapіv organіzatsії zaznachenogo ob'єkta nalezhat:

  • viznachennya normativnoї bazi;
  • organіzatsіya personnel transoms kasirіv install;
  • organіzatsіya materіalnoї vіdpovіdalnostі;
  • organіzatsіya zberezhennya gotіvkovih koshtіv in kasі install;
  • organіzatsіya delivery gotіvkovih koshtіv to Casey;
  • organіzatsіya viznachennya rozrahunkovih pokaznikіv lіmіtu kasi;
  • organіzatsіya oblіkovih nomenclatures;
  • organіzatsіya Vibor nosіїv oblіkovoї Informácie;
  • organіzatsіya Ruhu nosіїv oblіkovoї Informácie.

Organіzatsіya personnel transoms pratsіvnikіv on Posada Kathir peredbachaє viroblennya kriterіїv for yakimi zdіysnyuvatimetsya dobіr. Formuyuchi golovnі vimogi to such pratsіvnika, potrіbno borrow up uwagi TAKE:

  • vіkovy qualification (oskіlki person, scho obіymaє Posada Kathir, Nese Povny materіalnu vіdpovіdalnіst, yak viznachaєtsya in pismovіy formі contender for Posada guilty mother povnі vіsіmnadtsyat rokіv);
  • profesіynі obmezhennya (kandidatovі Bajan mother dosvіd oblіkovoї i Robot Robot groshima s);
  • pravovі obmezhennya (s Looking around at perebuvannya Plant Kathir in koli povnoї materіalnoї vіdpovіdalnostі viklyuchaєtsya mozhlivіst Priya on the robot birds, scho for vessels virokom pozbavlena right obіymati Posada Kathir).

Bazhanov Je takozh nayavnіst postіynoї registration for mіstsem accommodation in danomu punktі population. Oznayomlyuyuchis іz bіografієyu candidate Varto uvazhno vivchiti yogo dіyalnіst of labor. Organіzatsіya materіalnoї vіdpovіdalnostі peredbachaє more details іnstruktazh schodo materіalnoї, admіnіstrativnoї that krimіnalnoї vіdpovіdalnostі, yak Nese Kathir (about scho memo yshlosya ranіshe) i nastannya yakoї sprichinyaє zastosuvannya PUNITIVE sanktsіy schodo Set (Table. 9.1) that pіdpisannya lands about Povny materіalnu vіdpovіdalnіst.

On vіdmіnu od Perche dvoh napryamіv organіzatsії oblіku gotіvkovih koshtіv, vіdpovіdalnіst for SSMSC bear vіdpovіdnі pratsіvniki buhgalterskoї service, nastupnі two perebuvayut in vіdannі admіnіstratsії install. So, kasove primіschennya Got Booty roztashovane in zonі roztashuvannya buhgalterskoї service. Kіmnata, vіdvedena pid Kasu, Got Booty obladnana vіdpovіdnim rank, zokrema on Vikna vstanovleno zalіznі grata vhіdnі dverі obbitі metalevimi sheets chi vigotovlenі s metal music that osnaschenі nadіynimi locks. In tsіy kіmnatі Got Booty vstanovleno signalіzatsіyu, obladnano vіkno for zdіysnennya viplat Kathir that otrimannya koshtіv pratsіvnikami. In primіschennі kasi Got Booty safe (BAJ s EYAD locks) Where Money Does zberіgatimutsya gotіvkovі that INSHI groshovі Costa i documents. Kljuchi od safe pid rozpisku peredayutsya Kathir and dublіkat zberіgaєtsya at the head accountant seyfі.

Delivery gotіvkovih pennies to Cassis deposits od obsyagu gotіvkovih oborotіv i Mauger Buti zdіysnena:

  • Vlasnyi forces install;
  • Service іnkasatsії upovnovazhenoї place the jar;
  • Reigning service receptionists at Mіnіsterstvі vnutrіshnіh ref Ukraine.

In razі organіzatsії delivery gotіvkovih koshtіv Vlasnyi forces admіnіstratsіya place the Got zabezpechiti kasirovі trucks that suprovіd (pratsіvnik install - the driver, molodshy Kathir, іnsha Posadov person). Yakscho obsyag gotіvkovih koshtіv Je dosit Vahom to deliver gotіvki zaluchayut spetsіalnі іnkasatorskі service, s yakimi on cob rock admіnіstratsіya Got uklasti land. Do not razі vikonannya zaznachenih vimog s organіzatsії, zberezhennya that delivery gotіvkovih koshtіv Kathir Got right vimagati їh povnoї realіzatsії. Vіdpovіdalnіst for kradіzhki that vtrati gotіvkovih penny koshtіv scho ponesenі in rezultatі vіdsutnostі nalezhnih minds їh skhoronnostі pid hour transportuvannya that zberіgannya, SSMSC Buti Somalia zabezpechenі kerіvnitstvom Install, povnіstyu lyagaє on ostannіh vіdpovіdno to sedate zakonodavstva Ukraine.

table 9.1

perelіk PUNITIVE i fіnansovih sanktsіy scho nakladayutsya to install torn down for kasovoї distsiplіni

Number s / n

View torn down

The form of the penalty that fіnansovih sanktsіy

1

Perevischennya vstanovlenogo lіmіtu zalishkіv gotіvki in kasі

Penalty in dvokratnomu rozmіrі sum viyavlenoї ponadlіmіtnoї gotіvki for dermal day

2

Nepovne, nesvoєchasne opributkuvannya chi obґruntuvannya in Kasakh gotіvki

Penalty in p'yatikratnomu rozmіrі neopributkovanoї sumi

3

Vitrachannya gotіvki s viruchki od realіzatsії robіt, poslug, produktsії that іnshih kasovih nadhodzhen on viplati scho pov'yazanі s payment pratsі (for vinyatkom ekstrenih nevіdkladnih obstavin - sotsіalnih viplat gromadyanam on pohovannya, Relief at narodzhennі ditini, single mothers that bagatodіtnim on lіkuvannya in razі hvorobi, kompensatsії ladies, SSMSC postrazhdali vnaslіdok Chornobilskoї catastrophe for nayavnostі podatkovoї zaborgovanostі)

Penalty in rozmіrі zdіysnennya viplat

4

Perevischennya vstanovlenih strokіv vikoristannya vidanoї pid zvіt gotіvki and takozh pid vidacha zvіt gotіvkovih koshtіv without Povny zvіtuvannya schodo ranіshe Vidanov koshtіv

A penalty at 25% rozmіrі Vidanov pid zvіt sum

5

Carrying gotіvkovih rozrahunkіv without nadannya oderzhuvachem koshtіv platіzhnogo document yaky bi pіdtverdzhuvav payment pokuptsem gotіvkovih koshtіv

Penalty in rozmіrі splachenih koshtіv

6

Vikoristannya obsession in ustanovі bank gotіvkovih koshtіv not for tsіlovim priznachennyam

Penalty in rozmіrі vitrachenoї gotіvki

Organіzatsіya viznachennya rozrahunkovogo pokaznika lіmіtu kasi peredbachaє Venue of pіdgotovchih organіzatsіynih robіt s establishing rozmіru gotіvki scho Mauger zalishitis in kasі install on kіnets robochem day. Nagadaєmo scho lіmіt kasi vstanovlyuєtsya budgetary Set Set bankіv that authorities Sovereign Treasury, SSMSC їh obslugovuyut. Lіmіt kasi vstanovlyuєtsya schorіchno on pіdstavі application-rozrahunku, yak podaєtsya vіdpovіdnoї obslugovuyuchoї to establish at dvoh primіrnikah. For pіdgotovki pokaznikіv schodo lіmіtu kasi held retelne vivchennya kasovih oborotіv of whether SSMSC three mіsyatsі rock passed for such warehouses:

  • gotіvkovoyu viruchkoyu (nadhodzhennya to place the abo kas organіzatsії, krіm sum, s obsession SET bankіv chi organіv Treasury);
  • viplati gotіvkovі on rіznі require (krіm viplat, pov'yazanih s payment pratsі, pensіy, stipendіy, divіdendіv). On osnovі zaznachenih pokaznikіv zdіysnyuєtsya rozrahunok such pohіdnih pokaznikіv:
  • serednodennoї viruchki (suma gotіvkovoї viruchki, podіlena on Quantity robochem dnіv place the chi organіzatsії for tsі three mіsyatsі);
  • serednodenna vidacha gotіvki (suma gotіvkovih viplat, podіlena on Quantity robochem dnіv place the vprodovzh rozglyaduvanih months at troh).

Found pokazniki Je basis with viznachennі rozmіru lіmіtu kasi. Koli planuyut zbіlshiti lіmіt kasi porіvnyano s rozrahunkovoyu sumoyu, gotuyut okremі tsifrovі rozrahunkovі that tekstovі obґruntuvannya on zdіysnennya ostannіh Act reasonably, SSMSC dodayutsya to application-rozrahunkau. Obґruntuvannya Got mіstiti chіtky perelіk podіy, SSMSC potentsіyno vimagatimut zbіlshennya lіmіtu Kasi, that rozrahunok schodo vplivu kozhnoї s on their zagalne zbіlshennya.

Organіzatsіya oblіkovih nomenclatures for directly "Obl_k gotіvkovih penny koshtіv" zdіysnyuєtsya traditsіyno for EYAD transaktsіyami:

  • Adding penny koshtіv in Kasu install;
  • vidacha penny koshtіv іz kasi install.

Organіzatsіya nosіїv oblіkovoї Informácie schodo їh Vibor regulyuєtsya mandates Mіnіsterstva statistics od 2/15/96 number 51 "Pro zatverdzhennya model forms Pervin oblіku kasovih operatsіy". Vіdpovіdno to zaznachenogo normative document to Pervin nosіїv oblіku gotіvkovih koshtіv vіdnosyat:

  • pributkovy kasovy warrant (f KO-1.);
  • vidatkovy kasovy order (p-CO 2).
  • Journal reєstratsії pributkovih that vidatkovih kasovih dokumentіv (KO 3, KO-3a);
  • Kasovu book (p CO-4.);
  • Book oblіku priynyatih that Vidanov Kathir pennies (f. KO-5, p. 440).

Pributkovy kasovy vikoristovuєtsya order for registration nadhodzhennya gotіvki to Kasi. Vіn skladaєtsya s dvoh Chastain - Vlasnyi kasovogo warrant that kvitantsії i krіm zagalnih rekvіzitіv mіstit takі vlasnі:

  • Document Number;
  • skladannya date;
  • koresponduyuchy rakhunok;
  • code analіtichnogo rahunka;
  • code tsіlovogo priznachennya;
  • prіzvische, іm'ya at batkovі individuals scho make gotіvkovі Costa to Kasi.

Okrіm of pributkovy kasovy warrant mіstit іnformatsіyu schodo pіdstavi otrimannya gotіvkovih koshtіv kasoyu. Analogіchnі rekvіziti mіstit vidatkovy kasovy warrant for vinyatkom dvoh ostannіh, SSMSC logіchno zamіnyuyutsya on prіzvische, іm'ya at batkovі individuals scho otrimuє Costa іz Kasi, that pіdstavi otrimannya ostannіh. Kasovі orders vipisuє pratsіvnik buhgalterії that pіdpisuє bunt accountant and Dali stink peredayutsya to Cassis for zdіysnennya vіdpovіdnih vidatkovo-pributkovih operatsіy.

Іnformatsіya schodo vipisanih kasovih orderіv fіksuєtsya in zhurnalі reєstratsії pributkovih that vidatkovih kasovih dokumentіv for such pozitsіyami:

  • date;
  • Document Number;
  • scrip;
  • primіtka.

To maintain zagalnoї reєstratsії kasovih orderіv wind up form KO-3a for tsіlovoї funktsіonalnoї reєstratsії on Year Two vіdkrivayutsya Journal of the Form CO-3.

Kasova book zastosovuєtsya for viznachennya zagalnih gotіvkovih oborotіv day that vivedennya zalishku gotіvkovih koshtіv on kіnets robochem day. Before cob zdіysnennya zapisіv kasova book vіdpovіdnim rank oformlyuєtsya: storіnki numeruyutsya book broshuruєtsya on ostannіy storіntsі vkazuєtsya zagalna Quantity storіnok, yak zasvіdchuєtsya pіdpisom kerіvnika is the head accountant. In knizі fіksuєtsya іnformatsіya for funktsіonalnimi rekvіzitami kasovih orderіv (document number od whom otrimano chi who ever heard of a room koresponduyuchogo rahunka, suma) dzherelo nadhodzhennya koshtіv that for Vlasnyi rozrahunkovimi rekvіzitami kasovoї book (once per day; zalishok on kіnets day; zokrema payroll ). Cutaneous Arcos skladaєtsya s dvoh Chastain: Perche primіrnika zvіtu that vіdrivnogo zvіtu, yaky otrimuєtsya zapovnennyam Arkusha have hinged viglyadі s litsovogo side pid kopіyuvalny Papir. Kasovy zvіt skladaєtsya naprikіntsі robochem day i s time yogo vipravdovuvalnimi documents kopіya peredaєtsya to buhgalterії for zdіysnennya zapisіv memorіalnomu orderі at number 1.

Book oblіku priynyatih that Vidanov Kathir pennies vikoristovuєtsya have great budgetary establish in praktitsі yakih zastosovuєtsya form organіzatsії viplat zarobіtnoї pay chi stipendіy through dovіrenih osіb abo for nayavnostі kіlkoh kasirіv in kasі install.

In knizі fіksuєtsya:

  • operatsії date;
  • zalishok gotіvki Kathir on the cob in the day;
  • scrip, the type kasirovі;
  • pіdpis Kathir about otrimannya;
  • otrimanі sumi day pributkovimi operatsіyami;
  • scrip, buildings Kathir Senior kasirovі;
  • pіdpis Senior Kathir about otrimannya pennies;
  • zalishok gotіvki on kіnets day.

Naprikіntsі robochem day Kathir zobov'yazany sklasti zvіt for gotіvkovimi turns i zdat zalishok gotіvki that kasovі documents in carrying out operatsіyami Senior kasirovі pid rozpisku in knizі oblіku priynyatih that Vidanov Kathir pennies.

Krіm zaznachenih nosіїv oblіkovoї Informácie schodo budgetary SET for dosyagnennya vischogo rіvnya analіtichnostі oblіkovoї Informácie to warehouse zagalnih oblіkovih nosіїv mandates Sovereign Treasury of Ukraine od 6.10.2000 number 100 was introduced kartka analіtichnogo oblіku gotіvkovih operatsіy. In karttsі krіm zagalnoї Informácie vіdobrazhaєtsya on osnovі zvіtіv Kathir scrip zalishku on kіnets mіsyatsya, day gotіvkovі vidatki that nadhodzhennya vprodovzh skin on the day that zalishki yogo kіnets for funds, Cody ekonomіchnoї klasifіkatsії that Cody programnoї klasifіkatsії. Kartka analіtichnogo oblіku gotіvkovih koshtіv vіdkrivaєtsya schomіsyachno for cutaneous install. Organіzatsіya Ruhu nosіїv oblіkovoї Informácie zdіysnyuєtsya vіdpovіdno up schemes navedenoї in Fig. 9.1.

Ruh oblіkovoї Informácie s oblіku kasovih operatsіy

Fig. 9.1. Ruh oblіkovoї Informácie s oblіku kasovih operatsіy