cash desk of the enterprise reporting
For the storage of funds and the execution of their calculations at each enterprise, organization or institution, a cash desk is created.
The cash desk is a specially equipped isolated room with an alarm and / or devices that prevent unauthorized persons from entering there, fireproof metal cabinets for storing money and securities. The doors to the cash desk during transactions (for example, the issuance of wages, accountable amounts, etc.) must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.
Cash desks of enterprises can be insured in accordance with applicable law.
All cash and securities should be stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which, at the end of the cash register, are locked with a key and sealed with a cashier's wax seal. The keys to metal cabinets and seals are kept by the cashiers, and the accounted duplicates of the keys in packages sealed by the cashiers, caskets, etc. are kept by the heads of the enterprise and at least once a quarter they are checked by the commission, the results of which are recorded in the act.
If the loss of the key is detected, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.
Before opening the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working.
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 desk before the arrival of their employees.
In this case, the head, chief accountant or persons replacing them, as well as the cashier of the enterprise, after obtaining permission from the internal affairs bodies, check the availability of cash and other valuables stored in the cash desk. This check must be made before the start of cash transactions.
An act is drawn up on the results of the check in 4 copies, which is signed by all persons participating in the check. 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 the higher organization (if any), and the fourth remains with the enterprise.
Cash transactions are carried out by a cashier who is an official with full liability for the safety of all money and securities accepted for storage and for any damage caused to the enterprise, both as a result of intentional actions, and as a result of a negligent or dishonest attitude to his duties. To do this, when hiring him, the head is obliged to familiarize him against receipt with the procedure for conducting cash transactions and conclude an agreement on full individual liability.
The cashier is prohibited from entrusting the performance of the work entrusted to him to other persons, to keep cash and other valuables that do not belong to this enterprise in the cash desk.
At enterprises that have one cashier, if it is necessary to temporarily replace him, the execution of the duties of a cashier by order of the head is assigned to another employee. An agreement on full liability is also concluded with this employee and familiarization with the procedure for conducting cash transactions against receipt is made.
In cases of sudden abandonment of work by the cashier, the funds in the cash desk, securities are immediately recounted by another cashier, to whom everything is transferred, in the presence of the head and chief accountant of the enterprise or a commission created for this purpose. The results of the recalculation and transfer are documented in an act.
For the issuance of wages, bonuses and other cash payments by subdivisions, special persons (public cashiers) can be appointed by order of the head, who, on receipt, receive money at the cash desk in accordance with the need, and then report to the cashier. With such persons, as well as with the cashier, an agreement is concluded on full material liability when he is assigned the duties of distributing money, and all the rights and obligations established for cashiers apply to them.
Accountants and other employees who have the right to sign cash documents are not involved in the performance of the duties of cashiers (with the exception of small and other enterprises that do not have a cashier on staff).
Organizations can keep money in cash only within the limit that the servicing bank sets for them. All funds in excess of this limit, the organization must hand over to the bank. However, there is one exception to this rule. In excess of the limit, it is allowed to keep money in the cash register for the issuance of salaries, social payments and scholarships. True, not more than three working days (for enterprises located in the regions of the Far North and equivalent areas - up to five days), including the day the money is received from the bank (clause 2. 6. Regulations N 14-P, clause 9 The procedure for conducting cash transactions approved by the Central Bank on September 22, 1993 N 40). Organizations do not have the right to accumulate cash in cash in excess of the limit against future expenses, including for wages (clause 7 of the Procedure for Conducting Cash Operations). Organizations must comply not only with the cash limit, but also with the maximum cash settlement with other firms or individual entrepreneurs. From July 22, 2007, the Central Bank set a new limit for cash settlements, which is 100,000 rubles (Instruction of the Central Bank of June 20, 2007 N 1843-U), until the end of the transaction, i.e. if today the organization has settled with a partner 40,000 rubles, then tomorrow she can pay another 60,000 rubles under the same contract.
In order to set a limit on the balance of cash on hand, an organization must annually submit to the bank a special form “Calculation for setting a cash balance limit for an enterprise and issuing a permit for spending cash from the proceeds received by its cash desk” (form No. 0408020) and drawn up in two copies . By setting a limit, the bank on both copies of the calculation makes a record of the limit value, indicates the purposes for which the organization can spend cash proceeds, and certifies the calculation with the signature of the head and its seal. The second copy of the calculation returned to the organization serves as confirmation of the established limit of the cash balance.
The cash balance limit in the cash register is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of the mode of its activity, the procedure and terms for depositing cash to the bank, ensuring the safety and reducing the oncoming transportation of valuables.
In this case, the limit on the balance of money in the cash register can be set:
- - in the amount necessary to ensure the normal operation of the organization from the morning of the next day;
- - within the average daily cash receipts;
- - Depending on the established terms of delivery and the amount of cash proceeds;
- - within the limits of the average daily cash consumption (except for wages, social payments and scholarships).
For representative offices, branches and other separate divisions of the enterprise located outside its location, compiling a separate balance sheet and having bank accounts, the cash balance limit on hand is set by servicing banks at the place of opening of the relevant accounts of structural divisions.
If the company has several accounts in different banks, then in order to set a cash limit on hand, it can apply to any of them. After the bank sets the limit, the enterprise must send notifications about this limit to all banks where it has accounts.
If necessary, the limit can be changed during the year at the reasonable request of the organization, as well as in accordance with the bank account agreement.
Until the cash limit is set, it is considered equal to zero, and it turns out that the organization is obliged to deposit all cash in the bank.
If an organization keeps money in excess of the established limit at the cash desk, it can be fined for this under Art. 15. 1 of the RF Code of Administrative Offenses. So, officials of the organization can be fined 40-50 minimum wages (4000-5000 rubles), and the organization itself - 400-500 minimum wages (40000-50000 rubles).
According to the Procedure for conducting cash transactions, banks control them (clause 41 of the Procedure). However, its employees cannot draw up protocols on violations - only the police and tax authorities have such a right (clauses 1, 2, article 28. 3 of the Code of Administrative Offenses). They must also consider the audit materials and issue a decision on fines (Articles 23.5, 23.3 of the Code of Administrative Offenses). It should be noted that police officers also have the right to come to the company with a check. But they can only check what is within the scope of their competence: “the technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables” (paragraph 42 of the Order).
Cash received by enterprises from banks is spent on the purposes indicated in the check - payment of wages, issuance against an advance report, travel expenses, etc., which are issued from the cash desk of the enterprise.
The issuance of cash against the report on expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes.
Persons who have received cash on account are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final settlement on them.
Cash transactions are formalized in standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation.
The procedure and terms for conducting an inventory of money at the cash desk are determined by the head of the organization. But in some cases, an inventory is required by law.
Recall the cases of mandatory inventory of money at the box office:
- - before the preparation of annual financial statements;
- - when changing the chief accountant or cashier;
- - if facts of theft of cash were revealed;
- - if the cash was partially or completely destroyed due to a natural disaster, fire, or other emergencies;
- - before drawing up the liquidation balance sheet.
The inventory is carried out by a special commission appointed by order of the head.
Based on the results of the inventory, a cash inventory act is drawn up (form No. INV-15), which is drawn up in two copies: one copy of the act is transferred to the accounting department of the organization, and the second remains with the materially responsible person.
When changing materially responsible persons, the act is drawn up in three copies: one copy is transferred to the materially responsible person who handed over the values, the second to the materially responsible person who accepted the values, and the third to the accounting department.
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| 4. Organization of cash work at the enterprise
4.1. Regulatory legal framework for the organization of the cash desk at the enterprise. Rules for organizing a cash desk in an enterprise The Central Bank of Russia on October 12, 2011 approved Regulations 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. The document entered into force on January 1, 2012 and determines the procedure for conducting cash transactions with cash in the territory of the Russian Federation in order to organize cash circulation on it. It applies to:
The basic rules for organizing cash transactions are as follows:
Cash transactions are conducted by a legal entity, an individual entrepreneur by a cashier or other employee, determined by the indicated persons from among their employees, with the establishment of the relevant official rights and obligations, which the cashier must familiarize himself with against signature. It is allowed to conduct cash transactions by the head. The forms of documents for conducting cash transactions correspond to the All-Russian Classifier of Management Documents OK 011 93, approved by the Decree of the State Standard of the Russian Federation of December 30, 1993 No. 299 Cash transactions can be conducted using software and hardware systems, including those equipped with the function of accepting cash owned or not owned by a legal entity, an individual entrepreneur. An authorized representative of a legal entity, an individual entrepreneur or his authorized representative may deposit cash to be credited, transferred or transferred to a bank account of a legal entity, an individual entrepreneur:
At the same time, an authorized representative of a separate subdivision may deposit cash for crediting, transferring or transferring to a bank account of a legal entity to the above organizations in the manner established by the legal entity, and to the legal entity. Measures to ensure the safety of cash in the course of cash transactions, storage, transportation, the procedure and terms for conducting checks on the actual availability of cash are determined by a legal entity, an individual entrepreneur. Legal entities and individual entrepreneurs must determine by internal documents the procedure for ensuring the safety of cash transactions, including the procedure for their storage and transportation, as well as the procedure and timing for auditing the cash register. Over-limit amounts must be kept in bank accounts with banks. Accumulation of cash in cash in excess of the established limit is allowed on the days of payment of wages and scholarships, as well as payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the wage fund and payments of a social nature. 4.2. The concept of the liability of the cashier, the rights and obligations of the employer and the cashier In accordance with Article 242 of the Labor Code of the Russian Federation, liability in the full amount of the damage caused is assigned to the employee only in cases provided for by law. Among such cases, one can, in particular, indicate the shortage of valuables entrusted to the employee on the basis of a special written agreement. According to Article 244 of the Labor Code of the Russian Federation, written agreements on full individual liability are concluded with employees who have reached the age of 18 and directly serve or use monetary, commodity values or other property. The list of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual liability for the shortage of entrusted property is approved by the Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85. In particular, these positions include the positions of cashiers, controllers, cashier-controllers (including senior ones), as well as other employees performing the duties of cashiers (controllers). Thus, the cashier, on the basis of the above agreement, will be fully liable for the safety of all the values \u200b\u200baccepted by him and for the damage caused to the company both as a result of deliberate actions and as a result of a negligent or dishonest attitude to his duties. Recovery of deficiency. Before making a decision on compensation for damages by individual employees, an audit should be carried out to determine the amount of damage caused and the reasons for its occurrence. For this, as a rule, a commission is created with the participation of relevant specialists. Requesting a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee from submitting the specified explanation, an appropriate act is drawn up (Article 247 of the Labor Code of the Russian Federation). Recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the management. Moreover, the order must be made no later than one month from the date of the final determination of the amount of damage caused by the employee. If the monthly period has expired or the employee does not agree to voluntarily compensate for the damage caused, and the amount to be recovered from the employee exceeds his average monthly earnings, then recovery is possible only in court. If officials fail to comply with the established procedure for recovering damages, the employee has the right to appeal their actions in court. A person guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. By agreement of the parties to the employment contract, compensation for damage with installment payment is allowed. In this case, the employee submits a written obligation to compensate for the damage, indicating specific payment terms. Upon dismissal of an employee who gave a written obligation to voluntarily compensate for damage, but later refused to compensate for the specified damage, the outstanding debt can only be recovered in court (Article 248 of the Labor Code of the Russian Federation). The employer has the right to apply to the court for disputes on compensation by the employee for damage within one year from the date of discovery of the damage caused (Article 392 of the Labor Code of the Russian Federation). Administrative and criminal liability of the cashier. In addition to material liability, the cashier can be held administratively and even criminally liable. At the same time, damages are compensated regardless of bringing the employee to disciplinary, administrative or criminal liability for actions or inaction that caused damage to the employer (Article 248 of the Labor Code of the Russian Federation). Administrative liability threatens in case of violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in:
In case of misappropriation or waste by the cashier of the material values entrusted to him (that is, theft of these values), he is subject to criminal liability (Article 160 of the Criminal Code of the Russian Federation). The employee may be dismissed at the initiative of the employer if it takes place:
4.3. Documentation of liability The form of an agreement on full individual liability is given in Decree of the Ministry of Labor of the Russian Federation N 85. It is standard, therefore, additions and changes can be made to it depending on the specifics of the institution's activities. From the content of the Standard form of the contract on full individual liability (Appendix 2 to Decree of the Ministry of Labor of the Russian Federation N 85), it follows that this contract is concluded with an employee replacing a specific position or performing a specific job from among the positions and jobs named in the List, substituted or performed by employees, with which the employer can conclude written agreements on full individual liability for the shortage of entrusted property. The contract should list the immediate obligations of the employee, imposed on him in connection with the acceptance of full liability for the shortage of property entrusted to him by the employer, as well as for damage. It should also specify the employer's obligations to ensure proper conditions for the storage of property, including its obligations to provide the employee with the conditions necessary for normal work and ensure the full safety of the relevant property. The term of the concluded contract extends to the entire time of work with the property of the employer entrusted to the employee. Below is a sample of filling out a liability agreement: Agreement No. 1 on full individual liability Moiseev Dmitry Vladimirovich, hereinafter referred to as the "Worker", on the other hand, have entered into this agreement as follows. 1. The employee assumes full financial responsibility for the lack of property entrusted to him by the employer, as well as for damage incurred by the employer as a result of compensation for damage to other persons, and in connection with the foregoing undertakes: a) take care of the property of the employer transferred to him for the implementation of the functions (duties) assigned to him and take measures to prevent damage; b) promptly inform the employer or immediate supervisor of all circumstances that threaten to ensure the safety of the property entrusted to him; 2. The employer entrusts, and the employee accepts responsibility for the shortage of property entrusted to him by the employer, which is actually available according to the results of the inventory of inventory items dated 21.09.2011. 3. The employer undertakes: a) create for the employee the conditions necessary for normal work and to ensure the complete safety of the property entrusted to him; b) familiarize the employee with the current legislation on the liability of employees for damage caused to the employer, as well as other regulatory legal acts (including local ones) on the procedure for storage, acceptance, processing, sale (vacation), transportation, use in the production process and implementation other operations with the property transferred to him; 4. The determination of the amount of damage caused by the employee to the employer, as well as the damage incurred by the employer as a result of compensation for damage to other persons, and the procedure for its compensation are carried out in accordance with the current legislation. 5. The employee is not liable if the damage was caused through no fault of his. 6. The employee is familiar with and agrees with the list of entrusted inventory items that are actually available based on the results of the inventory from “…” __________ 2011. 7. This agreement comes into force from the moment of its signing. This agreement applies to the entire time of work with the property of the employer entrusted to the employee. 8. This agreement is drawn up in two copies of equal legal force, one of which is with the employer, and the second - with the employee. 9. Changing the terms of this agreement, addition, termination or termination of its action are carried out by written agreement of the parties, which is an integral part of this agreement. Addresses of the parties to the agreement: Signatures of the parties to the agreement: Employer: General Director of OAO Rassvet / O.P. Somov 103356, Russian Federation, Moscow, st. Flight, 45. M.P. TIN 1536583963 Employee: Moiseev Dmitry Vladimirovich / D.V. Moiseev passport series 0907 N 245824, issued on November 21, 2001 by the Konkovo Department of Internal Affairs, Moscow. Registered at: 198562, Moscow, st. Vostochnaya, d. 21, apt. 65. |
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Organization of the cash desk
Any business procedures related to the circulation of money in cash and indirect form in the organization are carried out through the cash desk. The category of cash means coins and banknotes, and the indirect form - the so-called monetary documents. It can be bills, stamps and other similar documents.
The implementation of cash work should be entrusted to the cashier. In companies belonging to the categories of micro- and small businesses and not having the ability to maintain a separate staff unit of a cashier, this duty can be assigned to any of the employees who is a financially responsible person.
With the cashier or an employee performing his duties, an agreement on the full liability of the cashier is drawn up without fail. In addition, in some organizations, the so-called “Obligation of the cashier” is introduced into internal circulation, which is a more detailed and adapted version of the mate agreement for this position. responsibility. The main duties of a cashier are provided for in a typical job description.
For carrying out cash transactions in an organization, a specially designated room with a separate entrance to it can be equipped. In this room, storage, receipt and issuance of cash and equivalent documents are carried out. However, if the organization does not have the financial or technical ability to equip a full-fledged cash register, or there is no need to maintain it, it makes a decision on the arrangement and functioning of the “cash dispensing area” on its own.
Documentation of cash at the cash desk
All main types of cash flows and equivalent documents can be represented as follows:
| Checkout (receipt) | Issuance from the cash desk (expense) |
| From a bank account for salaries, household, operating and travel expenses | Amounts due to employees |
| Revenue from the sale of works, services or goods | Amounts under the report to employees for travel, business and operating expenses |
| Return of unused accountable amounts | Compensation, benefits or loans to employees |
| For other reasons | Transfer for collection |
Documentation of cash transactions of the organization is carried out using forms of the established form:
- Receipt order
- Withdrawal slip
- Journal of registration of cash documents
- Cash book (book of registration of cash transactions)
- Book of accounting of received and issued funds and documents
In addition, organizations are required to apply documents in the forms established by the Central Bank of the Russian Federation to ensure the reliability and control of the movement of cash or compliance with cash discipline.
Cash discipline
Organizations of any legal form, regardless of the scope of their production and economic functioning, are required to keep funds on accounts in banking institutions. The procedure, size and terms of collection and storage of cash at the cash desk are established by the organization and agreed with the bank when concluding an agreement for the collection of cash. This procedure and terms are determined by the organization on the basis of calculations of the need for cash and plans for its receipt.
At the cash desk of the organization, cash (excluding documents equated to them) can be stored only in amounts limited by the established limit. In 2014, as before, starting from 2012, the cash balance limit is determined by the organization independently. The formula for calculating the limit is:
Lon \u003d Op: Pr × Ds,
where:
Lon is the cash balance limit;
Op - the amount of revenue for a certain billing period;
Pr - billing period;
Ds - the number of working days between collection days.
The billing period should not exceed 92 business days. The number of working days between the dates of cash collection in the bank should not exceed seven.
Any amount of cash on hand will then be considered overlimit.
Overlimit cash holding is only allowed for employee payroll funds. The term of this money at the cash desk should not exceed three working days from the moment of receipt. For organizations operating in the Far North and equivalent territories, this period is extended to five calendar days.
Federal legislation requires all organizations to use cash registers when making cash settlements in relation to transactions for the sale of services or goods. The list of organizations released from this duty has been significantly narrowed by 2014. In addition to cash registers, organizations can use payment terminals for bank card payments. The use of PRT does not exclude the need for a cash register when making settlements with customers.
The circle of payments that can be made with the help of cash received at the cash desk of the organization in the form of revenue is also narrowed. In 2014, cash received by the cash desk of the organization from third parties cannot be used for:
- transactions of purchase and sale of securities,
- real estate rental payments,
- Issuance and repayment of loans or loans,
- Carrying out various lotteries and gambling.
For these purposes, it is now possible to use only those cash funds that are withdrawn from the settlement account of the organization.
Cash registers must comply with the requirements that the legislation imposes on it. KKM must be registered with the territorial tax authority. Thus, payments made in cash are documented accompanied by a cash receipt order of the established form and a cashier's check. KKM must be equipped with "fiscal memory" and comply with the list of the State Register of cash registers. The use of cash register equipment included in the State Register before January 1, 2011 and not complying with the requirements of Federal Law No. 103 after January 1, 2014 is prohibited.
In addition, it is necessary to take into account additional requirements for CCM:
- Mandatory presence of mandatory details printed on the cash receipt;
- Possibility to transfer to the payment and settlement terminal information about the payments made and information for printing a cash receipt by the terminal or ATM (both only in an uncorrectable form).
In accordance with the standard established by the Central Bank, the maximum amount of cash payment for one transaction between legal entities should not exceed 100,000 rubles. In 2014, the same restriction applies to transactions with individuals in a milder form, the upper bar was raised to 600,000 rubles. Subsequently, the Ministry of Finance plans to reduce it to 300,000 rubles.
Responsible for compliance with cash discipline at the enterprise are the head, chief accountant and cashier. The control function in terms of the organization's observance of cash discipline is assigned to servicing banks, which the Central Bank obliges to carry out an appropriate check at least once every two years.
Accounting for cash transactions
Cash accounting is carried out on an active synthetic account 50, and documents equated to it on a synthetic account 56. The debit of the accounts records the receipt, and the credit of the payment of cash and the issuance of monetary documents. Sub-accounts can be opened for the account, for example, a separate sub-account for monetary documents.
If an organization in its activities accepts and issues cash in certain areas, sub-accounts of operating cash desks and a sub-account "main cash desk" (or "organization cash desk") can be opened. Such accounting is recommended because it allows for more detailed control over the movement of funds by area of responsibility.
If the organization has the right to conduct cash payments in foreign currency, special sub-accounts are opened to account 50 for the types of currencies in which they are kept separately. Reflection of transactions in the currency of other states in accounting is carried out in ruble terms at the official exchange rate at the time of the transaction.
Simplified accounting of work with cash is as follows:
- Support of operations of receipt and disposal of primary documents;
- Registration of primary documents in the relevant journals;
- Drawing up postings when processing primary documents;
- Transferring data from primary documents to the cash book;
- Filling on the basis of the cash book of accounting registers.
In addition, in order to control the storage and movement of cash in the organization, an inventory of the cash desk can be carried out.
Checkout inventory
The basis for conducting an unscheduled sudden inventory of the cash desk may be the order of the head of the organization. Mandatory inventories are carried out when changing cashiers and conducting scheduled annual inventories of the balance sheet assets of the enterprise. In the latter case, the inventory of the cash register is the first inventory procedure carried out by the commission.
Immediately before the start of the inventory, the commission accepts the latest documents of primary cash accounting in the accounting department. Receipts are received from financially responsible persons on the completeness of the transfer of primary documents to the accounting department and the posting / debiting of incoming / outgoing funds.
During the inventory of the cash desk, any operations with cash or monetary documents are terminated. At the cash desk, a sheet-by-sheet recalculation of the cash in it and a census of monetary documents are carried out. The commission reconciles accounting data and actual cash and monetary documents.
The results revealed in the inventory process are reflected in the act. The act is drawn up in two copies, signed by the commission and the cashier, who is given one of the copies. If an inventory is carried out regarding the delivery and acceptance of cases from between cashiers, the act is drawn up in three copies, since signed copies are transferred to each of them.
Identified shortages / surpluses are reflected in the act with a mandatory explanation of the circumstances of their occurrence. An explanatory note is taken from financially responsible persons about the reasons for the occurrence of surpluses or shortages.
Lack of cash or monetary documents (in their monetary equivalent) is recovered from the cashier with the following accounting entries:
- Dt 73-2 - Kt 94 - the cashier's debt for the identified shortage;
- Dt 50 - Kt 73-2 - repayment by the cashier of the shortage debt.
The surplus identified during the inventory is accounted for and taken into account with the compilation of the posting Dt 50 - Kt 91-1 for the entire amount of the surplus.
cleverbuh.com
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Introduction |
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Organization of the cash desk at the enterprise |
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The need to create a cash desk in the enterprise |
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Accounting for cash transactions in the accounting department of the enterprise |
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Documentation of cash flow at the cash desk |
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Synthetic and analytical accounting of cash transactions |
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Inventory of funds and documents stored at the cash desk |
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Most Common Mistakes |
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Audit of cash transactions |
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The procedure for checking cash transactions |
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Liability of employees associated with the conduct of cash transactions |
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Conclusion |
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List of sources used |
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INTRODUCTION
Enterprises are required to keep free cash in banks. Any enterprise in its activities is faced with the receipt and issuance of cash - when paying full-time and non-staff employees, purchasing materials, issuing advances to employees for travel expenses, etc. In this regard, an enterprise may have cash. The cash desk of the enterprise is intended for the storage of funds, in accordance with the letter of the Bank of Russia, which is the main regulatory act for the regulation of cash transactions in the Russian Federation and is applied by all enterprises, associations, organizations and institutions (including public organizations).
This letter introduced the "Procedure for conducting cash transactions in the Russian Federation » dated 22.09.93 N 40 . In accordance with paragraph 39 of the Procedure, responsibility for compliance with the Procedure for conducting cash transactions is assigned to the heads of enterprises, chief accountants and cashiers.
The study of the correctness of the receipt, storage, use of cash is the purpose of the course work.
To achieve this goal, general scientific research methods, special methods and accounting techniques were used.
The subject and object of study is the balance of the enterprise.
When writing the work, the following tasks were set:
- study the rules for organizing a cash desk at the enterprise, the requirements for the location of the cash desk;
- consider the main types of documents that are the basis for cash transactions;
- to study the procedure for accounting for cash flows in the accounting department of the enterprise;
- to study the procedure for conducting an inventory of cash at the box office.
When writing the course work, the following types of information sources were used:
- laws of the Republic of Belarus;
- regulations;
- specialized teaching aids "Theory of Accounting", "Accounting", etc.;
- periodicals.
1. ORGANIZATION OF CASH IN THE ENTERPRISE
1.1 The need to create a cash desk at the enterprise
To store funds and make cash payments (payroll, money for travel expenses, etc.), the company must have a cash desk.
The cash desk is a specially equipped isolated room with an alarm system, devices that prevent unauthorized persons from entering there, fireproof metal cabinets for storing money and securities. (Appendix No. 3 to the Procedure for conducting cash transactions in the Russian Federation). Doors to the cash desk during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.
All cash and securities should be stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which, at the end of the cash register, are locked with a key and sealed with a wax seal of the cashier. The keys to metal cabinets and seals are kept by the cashiers, and the accounted duplicates of the keys in packages sealed by the cashiers, caskets, etc. are kept by the heads of the enterprise, at least once a quarter they are checked by the commission.
Cash operations are performed by a separate employee of the enterprise - the cashier. The head of the enterprise, after issuing an order to appoint a cashier to work, is obliged, against receipt, to familiarize him with the procedure for conducting cash transactions in the Russian Federation, after which an agreement on full liability is concluded with the cashier.
Application No. 2
to the Decree of the Ministry
labor and social development
Russian Federation
STANDARD FORM OF CONTRACT
ON FULL INDIVIDUAL LIABILITY
_________________________________________________________________,
(surname,
Or his deputy ____________________________,
name, patronymic) (surname, name,
patronymic)
acting on the basis ___________________________________________,
(charter, regulations, powers of attorney)
on the one hand, and ___________________________________________________
(Job title)
______________________________________________________________________
_____________________________________________________________________,
(Full Name)
hereinafter referred to as the "Employee", on the other hand, have concluded
this Agreement as follows.
1. The Employee assumes full financial responsibility for the shortage of property entrusted to him by the Employer, as well as for damage incurred by the Employer as a result of compensation for damage to other persons, and in connection with the foregoing undertakes:
a) take care of the property of the Employer transferred to him for the implementation of the functions (duties) assigned to him and take measures to prevent damage;
b) promptly inform the Employer or immediate supervisor of all circumstances that threaten the safety of the property entrusted to him;
c) keep records, draw up and submit, in accordance with the established procedure, commodity-money and other reports on the movement and balances of the property entrusted to him;
d) participate in the inventory, audit, other verification of the safety and condition of the property entrusted to him.
2. The employer undertakes:
a) create for the Employee the conditions necessary for normal work and ensuring the complete safety of the property entrusted to him;
b) familiarize the Employee with the current legislation on the liability of employees for damage caused to the employer, as well as other regulatory legal acts (including local ones) on the procedure for storage, acceptance, processing, sale (vacation), transportation, use in the production process and implementation of other operations with the property transferred to him;
c) carry out, in accordance with the established procedure, an inventory, audits and other checks of the safety and condition of the property.
3. The determination of the amount of damage caused by the Employee to the Employer, as well as the damage incurred by the Employer as a result of compensation for damage to other persons, and the procedure for their compensation are carried out in accordance with applicable law.
4. The employee is not liable if the damage was caused through no fault of his.
5. This Agreement shall enter into force upon its signing. This Agreement shall apply to the entire period of work with the property of the Employer entrusted to the Employee.
6. This Agreement is drawn up in two copies of equal legal force, one of which is with the Employer, and the second with the Employee.
7. Changing the terms of this Agreement, supplementing, terminating or terminating it are carried out by written agreement of the parties, which is an integral part of this Agreement.
Addresses of the parties to the Agreement: Signatures of the parties to the Agreement:
Employer ______________ ___________________________
Employee __________________ ___________________________
Date of conclusion of the Agreement Place
____________________
Cashiers are financially responsible for the complete safety of the currency and other valuables entrusted to them in accordance with the concluded agreements. An agreement on material liability can only be concluded with an employee who has reached the age of 18.
The cashier is responsible for the safety of all money and securities accepted for storage and for damage caused to the enterprise, organization, institution, both as a result of deliberate actions, and as a result of a negligent or dishonest attitude to his duties. The cashier is prohibited from entrusting the performance of the work entrusted to him to other persons, to keep cash and other valuables that do not belong to this enterprise in the cash desk. With a small amount of cash flow at the cash desk, it is advisable to assign the duties of a cashier to one of the employees in the order of combination.
An enterprise may have cash on hand within the limit set by the bank serving this enterprise in accordance with banking rules and in agreement with the head of the enterprise.
Cash in excess of the limits established by the bank may be kept only during the payment of wages, but not more than three days.
Cash not used within three days shall be returned to the bank.
In cases where the cashier leaves work, the cash at the cash desk is immediately recalculated by another cashier, to whom everything is transferred, in the presence of the head and chief accountant of the enterprise or a commission created for this purpose. The results of the recalculation and transfer are documented in an act.
Accountants and other employees who have the right to sign cash documents are not involved in the performance of the duties of cashiers (with the exception of small and other enterprises that do not have a cashier on staff).
January 18, 2013Olga Ivanova, Intercomp Accountant
01/17/2013. "Accounting news".
A trade organization is an organization whose activities are aimed at systematically making a profit from the sale and purchase of goods.
Cash transactions of a trade organization are actions related to payments made in cash, i.e. actions for receiving, issuing and storing cash at the cash desk of a trade organization.
The procedure for conducting cash transactions in the Russian Federation contains general provisions on the procedure for conducting cash transactions and establishes procedural rules for the following sections:
- acceptance, issuance of cash and execution of cash documents;
- maintaining a cash book and storing funds;
- audit of the cash register and control over compliance with cash discipline.
A trade organization, making cash payments, must have a cash desk and comply with the requirements established by the Procedure for Conducting Cash Transactions. Responsibility for conducting cash transactions lies with the cashier, with whom an agreement on full liability must be concluded.
To account for the availability and movement of funds in the cash desk of the enterprise, account 50 "Cashier" is intended. The Chart of Accounts recommends using the following sub-accounts for this account:
- sub-account 1 "Cashier of the organization";
- subaccount 2 "Operating cash desk";
- subaccount 3 "Money documents".
Let us consider in more detail the purpose of the subaccounts recommended for account 50 “Cashier.
- 50.1 "Cash desk of the organization" - cash in the cash desk of the organization is taken into account. When an organization performs cash transactions with foreign currency, then appropriate sub-accounts must be opened for account 50 "Cashier" for separate accounting of the movement of each cash foreign currency.
- 50.2 "Operating cash desk" - the presence and movement of funds is taken into account at the cash desks of commodity offices (piers) and operational sites, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), stations, ticket storage cash desks, cash desks of post offices and etc. It is opened by organizations (in particular, organizations of transport and communications) if necessary.
- 50.3 "Money documents" - postage stamps, state duty stamps, promissory notes, paid air tickets and other monetary documents that are in the cash desk of the organization are taken into account. Monetary documents are accounted for on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.
If necessary, of course, the organization has the right to open other sub-accounts that contribute to the visibility and convenience of keeping records on account 50 "Cashier". So, if an enterprise performs operations with foreign currency, then corresponding sub-accounts are opened for account 50 "Cashier" to record operations for each type of currency separately.
Thus, account 50 "Cashier" subaccount 1 "Cash desk of the organization" is designed to account for all cash in the cash desk of the enterprise. Account 50 "Cashier" sub-account 2 "Operating cash desk" is recommended mainly for use in transport organizations and communications enterprises. However, some trading organizations that have a network of stores or permanent outlets use it to account for the availability and movement of funds for each division. Account 50 "Cashier" sub-account 3 "Money documents" is used not to account for cash, but to account for paid cash documents. If a trade organization does not conduct cash transactions with monetary documents and foreign currency, and also does not have subdivisions, accounting on the Cashier account in such an organization will be carried out on account 50 without opening sub-accounts, since they are not necessary.
Documents when accounting for cash transactions.
The receipt of funds and documents in the cash desk of the enterprise is reflected in the debit of account 50 "Cashier", and their disposal - in the credit.
As before, cash documents are receipt and expenditure cash orders, payroll, payroll, cash book.
Forms of cash documents are contained in the All-Russian classifier of management documentation OK 011-93. It was approved by the Decree of the State Standard of Russia of December 30, 1993 N 299.
- the balance of cash received under the report;
- cash handed over by an authorized representative of a separate subdivision in the manner determined by a legal entity.
The document is drawn up in one copy and signed by the chief accountant or a person authorized to do so. The receipt to the incoming cash order is also signed by the chief accountant or an authorized person and the cashier. If the accounting at the enterprise is maintained by one accountant, he signs twice on the receipt for the incoming cash order. The document is certified by the seal (stamp) of the cashier, after which the receipt is issued to the person who deposited the money, and the receipt cash order remains at the cash desk of the enterprise. Regulation N 373-P says nothing about keeping a register of PKO and RKO. Recall that, according to the old Order, in this journal, receipts and expenditure cash orders or documents replacing them are subject to registration before being transferred to the cash desk.
The issuance of cash in the form of wages, scholarships and other payments is carried out according to cash settlements, payrolls, payrolls. The document is issued in one copy, signed by the head of the organization and the chief accountant or persons authorized to do so. In the "Basis" line, the accounting officer indicates the content of the business transaction for which funds are issued, and in the "Appendix" line - the primary and other documents attached to the order, indicating the dates of their compilation and numbers (if such documents exist). If the documents attached to the cash order have a permission inscription of the head of the organization (for example, "Pay" with the date and signature of the head), the signature of the head on the cash order is not required.
When issuing money on an account cash warrant, the cashier is required to require a passport or other identification document. Details of the document are entered in the expenditure cash warrant. The recipient of the amount of money fills in the “Received” line with his own hand, indicating the amount in words in it (kopecks are indicated in numbers), indicates the date of receipt and puts his signature. The expenditure cash warrant remains at the cash desk. If for some reason the recipient cannot personally receive the money, the cashier has the right to issue them by power of attorney, issued in an appropriate way. In this case, after the last name, first name and patronymic of the recipient, the last name, first name and patronymic of the person receiving this amount by proxy are indicated in the text. The power of attorney is attached to the account cash warrant and kept with it.
Payments such as wages and social security benefits are made on the basis of a payroll (payroll) statement. According to the statements, payments of deposited amounts, payment of sick leaves and vacations, travel expenses, if these payments are made to several persons at the same time, can also be made. When making payments according to the statements, one expenditure cash order is drawn up for the amount of payments according to the statement.
A permissive inscription on the issuance of money is made on the title page of the statement. The statement is endorsed by the head of the enterprise and the chief accountant or authorized persons. After 3 (for regions of the Far North 5) days have passed since the receipt of money for payments according to the statement, the cashier performs the following actions:
- in the statement opposite the names of persons to whom the money was not paid, the mark “Deposited” is put;
- a register of deposited amounts is compiled;
- at the end of the statement, a record is made of the amounts actually issued and deposited and is certified by the signature of the cashier;
Cash book. A cash book is kept to keep track of cash in and out of the cash register. Conducted according to the approved form. Every year a new cash book starts. It is filled in for each day when cash transactions were made. You can buy a magazine of the established form in the store, then at the beginning of the year the pages are numbered, stitched, all this is sealed and then filled in chronological order manually. It can be kept in electronic form and printed out for each day when there was a movement, and at the end of the year it can be laced, numbered, sealed and signed by the director and chief accountant (if any).
The cash book consists of two parts: an insert sheet of the cash book and a cashier's report. If you bought a book, then all entries are made with a ballpoint pen under carbon paper, the second copy is the cashier's report, it comes off and is stored separately.
If you keep a book in electronic form, then for each day, receipt and expenditure cash orders, a slip sheet and a cashier's report are printed, i.e. a cash book is obtained, consisting of two parts. The sheets in them are numbered in ascending order from the beginning of the year, on the last slip sheet in the month the total number of sheets of the cash book for each month is entered, and on the last sheet for the calendar year - the total number of sheets for the year. A certification note on the number of sheets of the cash book (money accounting book) is signed by the head and the chief accountant, and in the absence of the chief accountant - only by the head and sealed with a seal of the legal entity (individual entrepreneur), if any. Note that according to the requirements of the old order, the cash book was sealed with a wax or mastic seal. Now this is not necessary.
Control over the correctness of the cash book is assigned to the chief accountant of the enterprise. The cashier bears full financial responsibility for the shortage of material assets entrusted to him, regardless of whether this shortage arose due to his intentional actions or as a result of the negligent performance of his duties. However, when concluding an agreement on full liability, the obligations of not only the financially responsible person, but also the administration of the enterprise are stipulated. The administration is obliged to create conditions for the proper fulfillment by a financially responsible person of the requirements for the safety of documents and material assets. For example, if the administration did not provide the cashier with a safe for storing cash and documents and someone else except him practically has access to material values, he can challenge his responsibility for the identified shortage in the manner prescribed by law.
Cash balance limit. The cash balance limit is the maximum allowable amount of cash that can be kept at the cash desk for cash transactions after the amount of the cash balance is displayed in the cash book at the end of the working day.
A legal entity (individual entrepreneur) sets such a limit on its own by issuing an appropriate administrative document, which must be kept in the manner determined by the head. At the same time, the limit of the cash balance in 2012 in the bank does not need to be approved anymore. Note that earlier the cash balance limit was set by the bank, and it was only agreed with the heads of enterprises.
The rules for calculating the cash balance limit are set out in the Appendix to Regulation N 373-P. According to them, when setting this limit, one can proceed either from the volume of receipts or from the volume of cash withdrawals. The latter indicator is used in the absence of cash receipts for goods sold, work performed, services rendered.
So, option one. The amount of cash receipts for the goods sold, work performed, services rendered for the settlement period is first divided by the working days of the specified period, and then multiplied by the working days falling on the period of time between the days of delivery of the received cash to the bank.
Option two. The amount of cash withdrawals (with the exception of amounts intended for payment of wages, scholarships and other payments to employees) for the billing period is divided by the working days of this period. Then the result obtained is multiplied by the working days of the time interval between the days of receipt of cash on a cash check in a bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees).
It should be borne in mind that in both cases the settlement period should not exceed 92 working days of a legal entity, an individual entrepreneur. And the period of time between the days of delivery to the bank (receipt from the bank) of cash should not be more than seven working days (if a legal entity, an individual entrepreneur is located in a settlement where there is no bank, - 14 working days).
Cash over limit. Keeping cash in excess of the limit, that is, free cash, in bank accounts is the responsibility of the organization (individual entrepreneur).
The accumulation of cash in the cash desk in excess of the established limit is not allowed, except for the days of payment of wages, scholarships, remunerations included in the wage fund, and social payments. These days include the day of receipt of cash from a bank account for the specified payments, as well as weekends, non-working holidays in the case of a legal entity, individual entrepreneur conducting cash transactions at this time.
Attention! A newly created legal entity, an individual entrepreneur, the cash balance limit is calculated based on the expected volume of cash receipts for goods sold, work performed, services rendered or from the expected volume of their issuance.
The authorized representative of the organization (individual entrepreneur or his authorized representative) can deposit free funds directly to the bank. Also, money can be handed over for crediting, transferring or transferring them to the bank account of a legal entity, an individual entrepreneur:
- to an organization that is part of the Bank of Russia system, the charter of which grants it the right to carry out the transportation and collection of cash, as well as cash operations in terms of receiving and processing funds;
- or to the organization of the federal postal service.
- As for a separate subdivision, its authorized representative, in addition to the organizations listed above, can deposit cash to its legal entity.
It should be noted that, according to the old procedure, enterprises were required to deposit all cash in excess of the established limits on the balance of cash on hand in the manner and within the timeframe agreed with the servicing banks.
One of the ways to avoid violations of the cash balance limit is to issue funds under the report. This method is quite common, especially since the legislation does not limit the amount of money issued to an employee on account. It should only be remembered that under the report you can issue money only to an employee who has fully accounted for previously issued amounts.
In accounting, the company uses account 50 "Cashier" subaccount 3 "Money documents" as needed. For trade organizations, the use of this sub-account becomes relevant if, for example, it provides its employees with transport tickets for work that requires travel around the city, or gasoline coupons for the same purposes, and also sends its employees on business trips, purchasing tickets in advance . In essence, account 50 "Cashier" subaccount 3 "Money documents" replaced the previously existing account 56 "Money documents" excluded from the new chart of accounts. Why can’t the purchased monetary documents be immediately written off to the costs of the enterprise, why should they first be accounted for on account 50 “Cashier”, subaccount 3 “Money documents”? If a retailer purchases monthly travel tickets for its purchasing managers, it pays for the ticket right away, i.e. spends money on it. The use of these funds will be carried out not immediately, but within a month. A pre-purchased train ticket for a seconded employee may be returned due to changed circumstances. Therefore, the cost of such documents can be written off only after their use.
The purchased monetary documents are kept at the cash desk of the enterprise and the cashier bears material responsibility for them, as well as for cash. If during the day there was a movement of monetary documents, he draws up a report in which he indicates how many documents have left and how many have arrived. The data of the report are entered in the book of accounting of monetary documents.
TOPIC 1.2 CASH OPERATIONS IN REGIONAL POST NETWORK UNITS
REVIEW QUESTIONS
1. List the regulatory documents that govern the accounting of cash transactions in the Republic of Belarus.
2. Explain the essence and meaning of cash transactions.
3. Expand the procedure for documenting cash transactions.
4. Explain the purpose of the incoming cash order form No. KO -
5. Explain the purpose of an account cash warrant form No. KO - 2
6. Explain the purpose of the cash book form No. KO - 4.
7. Define: The cash balance limit is ...
8. What are the duties of a cashier?
9. Describe the operations carried out on account 50 "Cashier".
To ensure quick and accurate customer service, operating communication enterprises organize operating and main cash desks.
According to the rules of conducting cash transactions Main cash desk - this is a cash desk located in the building of the communication enterprise and RUPS. The main cash desk performs the following functions:
Acceptance of reinforcements from the cash desk of the servicing bank;
Delivery of proceeds to the cash desk of the servicing bank;
Sending reinforcements in cash to signal stations;
Acceptance of overlimit balances of cash desks of post offices;
Keeping a cash book;
Storage of cash and other valuables.
Operating cash desk - this is the cash desk of the post office; it performs the following functions:
Makes payments to clients for services;
Carries out settlements with the Main Cashier for the expulsion of excess balances and the receipt of cash reinforcements from it;
Makes settlements with employees of communication departments for the payment of wages, advance payments, benefits and other types of payments.
Communication enterprises have the right to store in Cash at the main cash desks at the end of the working day within the cash balance limit established in accordance with the Rules organization of cash circulation in the Republic of Belarus.
In order to establish a limit on the balance of the Main Cash Desk, the procedure and terms for the delivery of proceeds, the amount of spending cash, communication enterprises submit an application to the servicing bank to set a limit on the balance of the cash desk, the procedure and terms for the delivery of proceeds and issue a permit for spending cash from the proceeds received by the cash desk .
The balance limit of the Main Cashier can be reviewed in during the year on the basis of the submitted application, but the company must provide justified reasons for changing the limit.
To store money in the main cash desks of enterprises, pantries with fire-fighting equipment are equipped. The premises of the Main Cash Desk must be isolated, and the doors to the cash desk must be locked from the inside during transactions. Unauthorized access to the premises of the Main Cashier is strictly prohibited. It is strictly forbidden to leave keys in the wells of safes and other vaults during operations. In the pantry of the Main Cash Desk for storing cash and monetary documents, storing canvas bags with money received or prepared for sending, safes are installed in the required number, and iron cabinets for storing other valuables.
The main cash desks should be equipped with a special alarm system with the output to the centralized monitoring point of the police. At the end of the working day, the balance of cash and material assets is checked. Further, all vaults are locked and sealed with a wax seal.
Safes, iron cabinets located in the storerooms of the Main Cashier are sealed with a control seal, and storerooms with two insurance and control seals.
The insurance seal and the key to the internal lock of the pantry are kept by the duty officer in charge, and the control seal, the keys to the safes and the keys to the external lock of the pantry are kept by the employee who closes the premises of the Main Cashier.
The premises of the Main Cash Office, storerooms, safes are opened by the same persons who closed and sealed them.
Before opening the premises of the Main Cash Desk, storerooms, safes, the head of the Main Cash Desk is obliged to inspect the safety of locks, doors, window bars and seals. After opening and inspecting the pantry and other storage facilities, in the absence of damage, the removed seals are destroyed. Spare copies of the keys to the Main cash desk, pantries, safes, cash vaults are stored in a special sealed package at the head of the postal service.
Introduction
1. Technical and economic characteristics of the enterprise
1.1 Form of ownership, main production assets
1.2 Authorized capital
1.3 Registered address
1.4 Types of economic activity, accounting form
2. The procedure and rules for organizing the accounting of cash transactions at the enterprise
2.1 Primary documentation on the receipt and use of cash on hand
2.2 Rules and requirements for the equipment of the cash desk
2.3 The procedure and rules for maintaining and filling out the cash book
3. Synthetic accounting of cash transactions in combination with analytical
3.1 Organization of analytical accounting of various currencies
3.2 Cash documents at the cash desk of the enterprise
3.3 Reflection of transactions made on the cash desk on account 50 "Cashier"
3.4 The procedure for conducting an inventory of cash transactions and reflecting the results in accounting
3.5 The use and rules for maintaining synthetic accounting registers-statements No. 1, journal-order No. 1 for the implementation of synthetic and analytical accounting of cash transactions
4. Safety and workplace organization
Conclusion
List of sources used
Applications
Introduction
The relevance of the topic of the thesis research lies in the fact that all enterprises, associations, organizations and institutions, regardless of the organizational and legal forms and scope of activity, are required to keep free cash in banking institutions, and there is a cash desk for receiving, storing and spending cash at the enterprise. The procedure for conducting cash transactions is regulated by the instruction of the Central Bank of Russia dated 04.10.93 "On the procedure for conducting cash transactions in the Russian Federation."
The following tasks were set before the work:
· to give the technical and economic characteristics of the enterprise JSC "Gorodtrans";
Analyze the procedure and rules for organizing the accounting of cash transactions at the enterprise;
· to characterize the procedure for maintaining synthetic accounting of cash transactions in combination with analytical;
Consider the rules of safety and organization of the workplace.
The theoretical basis of the graduation project is the legislative acts of the Russian Federation, such as: the Civil Code of the Russian Federation, the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (as amended and supplemented on June 30, 2003), Chart of Accounts. In addition, scientific analytical articles and publications of the Internet, sites www.buh.ru, www.buhsoft.ru were used in the work, forms and forms of primary documents were prepared using the Garant information system.
1. Technical and economic characteristics of the enterprise.
1.1 Form of ownership, main production assets
Open Joint Stock Company "Gorodtrans", abbreviated name: OJSC "Gorodtrans" acts in accordance with the legislation of the Russian Federation, the Charter of the enterprise, decisions and other documents adopted by the general meeting of shareholders, the board of directors and the executive bodies of the Company on issues within their competence.
The Company is a legal entity and has property recorded on its independent balance sheet. On its own behalf, it has the right to acquire and exercise property and personal non-property rights, bear obligations and be a person responsible in court.
The Company has civil rights and bears the obligations necessary for the implementation of any types of activities not prohibited by Federal Laws.
The Company is considered established as a legal entity from the moment of its state registration in accordance with the procedure established by the Federal Laws. The company was created without limitation of validity period.
The Company has the right to open bank accounts, including foreign currency accounts, in the territory of the Russian Federation and abroad in accordance with the established procedure.
The Company has a round seal containing its full corporate name in Russian and an indication of its location.
The Company is liable for its obligations with all the property belonging to it on the basis of property rights.
When the enterprise was created, the main production assets were put into operation: the buildings of the plant, management and workshops, warehouses and facilities.
Equipment and machine tools for the production process have been brought into the workshop buildings.
Fixed assets of the enterprise were acquired and put into operation at the expense of capital investments, investments of other enterprises in the authorized capital, and also received free of charge from individuals.
Acceptance of fixed assets for operation was carried out by a commission appointed by order of the director of the enterprise.
The product of the public transport company, which is OJSC Gorodtrans, is the process of transporting passengers, i.e. The company's products are the transportation of passengers in buses on urban, suburban routes, on orders from citizens, enterprises, and institutions.
Potential consumers of the company's products and services are passengers in buses on urban, suburban routes in Saratov and the Saratov region.
The enterprise in 2006 had the following production facilities:
Table 1. Production capacities for 2006
| Seating capacity | As of 01.01.07 | Year of issue | Mileage since the beginning of operation on 01.01.07 (thousand km) | ||
| State registration room | Total capacity | ||||
| Ik-283.00 | 29 | AE №740 | 169 | 1991 | 630,4 |
| Ik-280 | 37 | AM №454 | 162 | 1987 | 543,2 |
| IK-280.48 | 37 | AM №456 | 162 | 1988 | 652,0 |
| Ik-280.33 | 37 | AM №483 | 162 | 1993 | 791,7 |
| IK-280.48 | 37 | AE №742 | 162 | 1988 | 669,2 |
| Ik-283.00 | 29 | AM №430 | 169 | 1991 | 669,7 |
| Ik-280.33 | 37 | AM №451 | 162 | 1989 | 864,7 |
| Ik-280.33 | 37 | AM №482 | 162 | 1993 | 789,8 |
| Ik-280.33 | 37 | AM №457 | 162 | 1989 | 889,8 |
| Ik-280 | 37 | AE №743 | 162 | 1987 | 610,1 |
| Ik-280.33 | 37 | AM №455 | 162 | 1993 | 681,4 |
| Ik-280.33 | 37 | AM №427 | 162 | 1991 | 663,1 |
| Ik-280.33 | 37 | AM №769 | 162 | 1989 | 690,0 |
| Ik-280.33 | 37 | AM №453 | 162 | 1987 | 660,5 |
| Ik-280 | 37 | AM №481 | 162 | 1988 | 728,5 |
| Ik-280 | 37 | AE №741 | 162 | 1988 | 671,4 |
1 .2 Authorized capital
To ensure the activities of the company, an authorized capital is formed; it is made up of the nominal value of the shares acquired by the shareholders.
The authorized capital of the company is 3,738,943 (three million seven hundred and thirty eight thousand nine hundred and forty three) rubles.
The authorized capital of the company consists of 37,390 ordinary registered shares with a par value of 100 rubles each.
1.3 Registered address
Joint Stock Company "GORODTRANS" was established on the basis of Order No. 90 dated July 23, 2004 by GUP SO "SPATP No. 4" in accordance with the current legislation of the Russian Federation.
The founder (shareholder) of the open joint-stock company "GORODTRANS" is:
State Unitary Enterprise SO "SPATP No. 4". Russian Federation Saratov, st. Vasilkovskaya, 1. Settlement account 40602810763020000052 KB Partnerbank LLC s. Baltai.
BIC 046327718 TIN 6451107580 Correspondent account30101810500000000718
KPP 645101001 OGRN 1026402490795.
Legal address of the company: Russian Federation, 410030 Saratov, st. Vasilkovskaya, 1.
State registration: registered on August 16, 2004 by the Interdistrict Inspectorate of the Ministry of Taxation of Russia No. 15 for the Saratov Region (territorial site for the Zavodskoy District of Saratov) under the main state registration number 1046405106846.
Codes: OKPO - 72552797 OKOGU - 49001 OKATO - 63401368000
OKVED - 60.21.1 60.24 63.21.24
OKFS - 13 OKOPF - 47
1.4 Types of economic activity, accounting form
The Company carries out the following main activities:
a) passenger transportation by road;
b) freight transportation by road;
c) production of consumer goods and industrial and technical purposes;
d) construction and repair construction and installation works;
e) design and installation works;
f) foreign economic activity;
g) trade and procurement activities;
h) production of building materials;
i) wholesale trade in industrial and food products;
j) operation of car parks, petrol stations,
k) construction activities;
l) other types of activities not prohibited by the current legislation of the Russian Federation.
The company uses a journal-order accounting system. (Appendix 1). Primary documents are processed using computer technology. To reflect material values, cash, synthetic accounting registers are used: statements, order journals, books, turnover statements, general ledger.
The reporting of the enterprise is compiled in accordance with the law "On Accounting", PBU, legislative regulations of the Government and tax authorities.
2. The procedure and rules for organizing the accounting of cash transactions on
enterprise
2.1 Primary documentation for receipt and use
cash on hand
Cash transactions are formalized by standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation. The forms of primary accounting documents for accounting for cash transactions and an indication of the normative act that approved it are presented in Appendix 3.
Cash desk accepts cash incoming cash orders(see appendix), signed by the chief accountant or persons authorized to do so. At the same time, a receipt is issued, signed by the chief accountant and the cashier. We also note that when receiving money by check, a cash receipt order is issued from the current account, which is registered in the registration journal and the number and date of the check are recorded on the reverse side of the check stub. The check is valid for 10 days from the date of issue.
