Documents that serve as the basis for performing cash transactions, enter the accounting department, where accounting employees, in accordance with their job responsibilities:

check the correctness paperwork, their compliance with current legislation and the nature of the transactions performed, as well as the availability of the necessary written instructions from the head of the organization or persons authorized by him to carry out business transactions;

draw up cash receipts and debit orders or documents replacing them;

receive the necessary signatures of authorized persons provided for in the forms of cash documents;

registered (before transfer to the cash desk) in the logbook for registering incoming and outgoing cash documents (form No. KO-3);

hand over to the cashier receipt and debit cash orders or documents replacing them, along with supporting and administrative documents attached to them.

Documents must be filled out in one copy, clearly and clearly in ink, with a ballpoint pen, or written out on a machine (writing, computing). No erasures, erasures or corrections are permitted in these documents.

The cash receipt order and the receipt for the cash receipt order, which is part of it, are filled out simultaneously and signed by the chief accountant or a person authorized to do so by written order of the head of the enterprise. A receipt for the receipt order is issued only after receiving the money.

Expense cash orders issued on payment (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance.

Expendable cash order signed by the head of the organization and the chief accountant or a person authorized to do so.

Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machine diagram “Insert sheet of the journal for registering incoming and outgoing cash orders”, compiled for the corresponding day, the formation of data for recording the movement is also ensured Money for the intended purpose.

Acceptance and issuance of money under cash orders can only be carried out on the day they are drawn up.

The issuance of cash receipts and debit orders, or documents replacing them, in the hands of persons depositing or receiving money is prohibited.

Procedure for preparing cash documents by a cashier

Cashier upon receipt of cash receipts and debit orders or documents replacing them:

checks the presence and authenticity of the signature of the chief accountant on the documents, and the authorization inscription (signature) of the head of the enterprise or persons authorized to do so on the cash receipt order or a document replacing it;

checks the correctness of documents;

checks the presence of the applications listed in the documents.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing.

Accepting cash at the cash desk

If all the above requirements are met and the documents match, the cashier accepts cash.

When accepting cash, the cashier checks its solvency in accordance with the Signs of solvency of banknotes and coins of the Bank of Russia, approved. Regulations of the Central Bank of the Russian Federation dated October 09, 2002 No. 199-P “On the procedure for conducting cash transactions in credit institutions on the territory of the Russian Federation"

The amount received by the cashier must correspond to that indicated in the cash receipt order (Form No. KO-1).

After accepting the money, the cashier signs the receipt and deciphers the signature (puts the surname and initials), certifies it with the cashier’s seal (stamp).

A receipt for a cash receipt order, signed by the chief accountant or a person authorized to do so, and by the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register, is handed over to the person who deposited the money.

Receipt cash orders or documents replacing them are immediately signed by the cashier after receiving or issuing money on them, and the documents attached to them are canceled with a stamp or handwritten inscription “Paid” indicating the date (day, month, year).

Cash that is not confirmed by cash receipts is considered cash surplus and is credited to the income of the enterprise.

All cash transactions are accompanied by mandatory documentation. Only on this basis are they accepted for accounting in accounting.

What primary documents are used to process cash transactions? Any financial transactions must be certified by appropriate documents.

It is documentary support that confirms all actions performed by the responsible employee. Document flow procedure cash transactions regulated by current Russian legislation.

What you need to know

Most responsible work in the activities of any economic entity is accounting money turnover and proper documentation of all cash transactions performed.

Primary documents also have legal significance. If any accounting disputes arise, they can be used as primary evidence.

The Ministry of Finance of the Russian Federation has established strict details that must be available in the main primary documents for conducting cash transactions.

Thus, the following details are invariably indicated:

• Name;
• form and code;
• date of creation;
• the essence of the operation, its measures;
• responsible persons, their signatures with transcripts.

Documentation classification

The forms of unified forms used to process cash transactions are displayed in All-Russian classifier management documentation.

TO primary documentation for registration and accounting of cash transactions carried out the following are included:

• incoming/outgoing cash documents;
• cash registers;
• memorial orders;
• certificates and similar documents;
• books of cash and other valuables;
• books of accounting of received and issued funds and valuables.

Normative base

The most important requirements regarding the rules and procedures for preparing primary documentation are contained in.

Basic primary documents for recording cash transactions at an enterprise

For registration of cash transactions, the State Statistics Committee of the Russian Federation approved the formats of the primary accounting documentation. Registration of primary documents for accounting of cash transactions is mandatory for any organizations carrying out cash settlements.

The main forms include:

Cash is credited to the enterprise's cash desk from a bank account as a result of payment for inventory items and services upon return of previously issued items. sums of money etc.

To receive money from a current account, the organization has a specially issued checkbook. To withdraw money from the account, the accountant issues a cash check, then it is signed and handed over to the cashier.

The check form contains the value of the accepted amount. The banking institution retains the tear-off part of the check document.

The counterfoil of the check acts as a supporting document when entering this transaction into accounting registers organizations. You can deposit money into your current account by filling out an advertisement for a cash contribution.

The fact of accepting cash is verified receipt order. This document fixed in .

Then the PKO is given to the cashier, he receives the money and, after signing the order and attached to it, makes a proper entry in the cash book.

With the help of cash register services, transactions are processed for:

Memorial warrants

A memorial order is a document that contains the registration of any business transaction with the display of the transaction amount on the accounting accounts.

Such documents are created for all operations carried out in reporting period. Next, each order is posted to the control debit and credit sheets, to the corresponding accounts.

Such orders are part of one of the accounting systems in accounting. This system is relatively simple, which contributes to its popularity. All accounting registers are replaced by the General Ledger, which is created monthly.

The basis of the memorial-warrant accounting system is represented by memorial orders, separately drawn up for each financial transaction.

At large quantities homogeneous primary documents, it is advisable to register them in a cumulative statement, based on the results of which the corresponding posting is drawn up. Each memorial order has a permanent number.

Therefore, only one order is prepared monthly for each group of operations. If individual operations are isolated, then separate orders are prepared for them, numbered for a month.

The chief accountant signs the memorial order, after which the document is registered in the synthetic accounting journal.

With the help of such a journal, the safety of orders and primary documents is monitored. At the end of the month, the journal results are compared with the results of synthetic account turnover.

The advantages of the memorial-warrant system are the simplicity and accessibility of the accounting process, strict consistency, the use of standard register forms and the possibility of using the labor of low-skilled employees.

Cash journals

In the Classifier, the cash book has a number. This document is used to record all cash credited to the cash register and issued from it.

Entries in the Book are made on the basis of data from primary documentation, namely PKO and RKO. After each cash order is issued, a proper entry is made in the cash book.

When making entries, the cashier must check the amounts indicated in the documents and the Book. If the amounts match, at the end of the working day, the cashier calculates the balance, which is the result of all transactions performed during the day.

Every leaf cash book certified by the cashier. You can maintain a cash book either manually or in electronic format.

With normal manual filling, the sheets are numbered even before the magazine is used. The journal must be laced and certified with the signatures of the chief accountant and manager. If available, the organization's seal is affixed.

At electronically When maintaining a cash book, it is important to take measures to prevent unauthorized access to records. The electronic book is certified by electronic signatures of responsible persons.

Information is printed within the time limits established by management. Printed sheets of the e-book are collected in a separate folder. They may be needed when conducting external.

Other documents

Among other primary accounting documents for processing cash transactions, the following can be especially noted in importance:

Account book	Intended for documenting cash transactions carried out between the chief cashier and other cashiers of the organization during the day. The need for such a document arises only for large enterprises
Payroll	The document takes into account the time worked, accruals, payments and deductions to employees of the organization. A document is drawn up in a single copy by an accountant on the basis of primary documentation for recording production, time worked, etc. The statement indicates the amounts to be issued, as well as deductions and deductions. The last column of the document contains information about the total amount of payments for which the cash settlement is compiled
	This document keeps records of the payment of wages and other payments to employees. The registration is identical to the registration of settlement payroll

General filling requirements

Primary accounting documents, which are used to formalize cash transactions, are filled out taking into account the same requirements.

The main ones are the following:

• records are kept using means that guarantee the safety of records. These include the use of ink, pens, chemical pencils, and machine media. You cannot use a simple pencil for notes;
• Mandatory details must be indicated, records must be legible;
• Columns cannot be left blank; a dash must be entered;
• amounts are indicated in words and figures;
• documents are certified by the signatures of responsible persons with a transcript of the signatures;
• The presence of blots and corrections is unacceptable;
• Primary documents should be stored for at least five years.

Optimization of primary accounting

The process of registering cash documentation can be optimized. To do this, you need to pay attention to points that increase the effectiveness of accounting work:

• organization of rational document flow;
• improvement of business processes;
• automation of accounting processes;
• motivation for staff.

With proper organization of the document flow system, duplication of documents can be avoided, which means reducing the time for drawing up and processing documentation.

To do this, it is worth determining at what stage it is advisable to create and transfer primary documents to other departments. Accounting personnel can be divided into groups based on interests.

Some employees will be directly involved in the preparation, compilation and verification of primary documentation. Others will be involved in compiling accounting entries, guided by already verified documentation.

Automation of accounting processes will minimize the role of the “human factor”, which will practically eliminate the likelihood of errors.

At the same time, the time required to process documents is reduced, since automated system It will calculate and withdraw all the required amounts.

An important point in optimizing primary accounting is employee motivation. By automating processes and reducing time costs, the organization needs fewer workers.

This allows you to reduce the existing staff and increase the salaries of the remaining employees.

If the company does not want to independently modernize the primary accounting system, then optimization can be achieved through the use of outsourcing services of accounting firms.

The article will highlight issues related to filling out primary documentation for the cash register. What type of documents are these, how to draw them up correctly, what functions they perform - further.

Financial transactions must be supported by documents. They must be completed correctly, in accordance with the requirements and rules established by law.

Important points

When documents are received by the accounting department, they must be checked:

Very often, accountants make mistakes during registration. The most common:

• using a simple pencil;
• lack of necessary details;
• availability of fixes;
• use of unapproved forms;
• there is no dash in empty lines;
• signatures by persons who do not have the right to do so.

To avoid mistakes, you need to familiarize yourself with the registration rules. If you couldn’t avoid blots, it’s important to know how to correct them:

If there is an error in cash or bank documents	They are canceled and re-created
If a cash document is damaged, there is no need to destroy it.	It must be attached to the report
Other types of documents	Corrected only after agreement with counterparties
An incorrect entry is crossed out	In such a way that the corrected one can be disassembled. Usually crossed out with a thin line
If one digit is written incorrectly	The entire amount is crossed out
Above crossed out	Write the correct entry
The field is marked “corrected”	The signature of the responsible person is affixed
If there are several copies of a document	Everyone needs to be corrected

If amendments are made incorrectly, they are not recognized and are considered invalid. Any organization must store primary documents.

Duration: no less than 5 years. These documents record the fact of operations in the institution.

What it is

Primary documents for accounting cash at the cash desk are documents that confirm the implementation of actions or operations in the enterprise.

What is their role

Using primary documents, you can confirm the fact of a transaction in an organization and find out the date of its execution.

Also, on their basis, control is carried out on the work of both the structural unit and the employees individually. Based on the information contained in the documents, checks are carried out.

They also play a role in preserving the organization’s property and make it possible to use it optimally. They have primary documents and legal significance.

Since they serve as written evidence of transactions, they are used by a judge when considering accounting disputes.

Legal regulation

The cash receipt order must be filled out as follows:

• the name of the organization that issued the order is indicated and structural subdivision(in the presence of);
• the serial number of the PKO is given;
• the date of receipt of money at the cash desk and the amount (in numbers) are entered;
• the accounting account number is entered;
• debit and credit are indicated;
• the code for the purpose of using funds from the cash desk is entered;
• indicate the name of the company and personal data of the person from whom the money was received;
• the purpose of the operation is written, for example, payment by agreement;
• the amount is written down;
• rubles are written in letters, kopecks in numbers;
• if primary documents are available, their details are indicated.

For individual entrepreneurs, a receipt may not be drawn up. If an individual entrepreneur draws up a PKO and is responsible for cash discipline, then the document must be signed.

It is drawn up in one copy when the individual entrepreneur’s revenue is presented to the cashier. Funds may be received in the following cases:

• as payment for a service;
• for the property sold;
• as a return of unused funds;
• during capital replenishment;
• from employees of the organization - loans, damages;
• from a bank account.

The cash receipt order is kept for at least 5 years. Incoming documents:

• from legal entities - an announcement for a cash contribution;
• from physical ones - orders.

Basic operations of the parish:

• cash proceeds;
• receipts from the bank;
• return excess wages;
• compensation for damage;
• receipt of money from the founders;
• returns from suppliers.

Expendable

Accounting is responsible for issuing money, and a cash receipt helps with this. It is filled out depending on the order of operations. .

The form is issued by an accounting employee. Description of filling out an expense order from the cash register:

An order is drawn up on the day the finance is issued. After registration, it must be registered in.

The chief accountant of the organization and the manager put their signatures, after which the form is handed over to the cashier.

The cash receipt order is not issued to the employee; it is kept in the cash register. Relate:

Money is allowed to be issued on the day the documents are drawn up. Expense transactions:

• delivery of finances to the bank;
• issuing wages to employees;
• issuance of accounting money;
• settlements with suppliers.

Cash book

Any institution is required to keep a cash book in one copy. The standard form is . It can be maintained in electronic and paper versions.

The first option is possible if data security is ensured. To do this, at the beginning of each working day, 2 machine messages are drawn up - “Insert sheet” and “Cashier’s report”. The report has been kept since the beginning of the year.

In the case of maintaining a paper format, the cash book is opened for a certain period of time. It depends on the number of operations. You can fill the book in several ways – horizontally and vertically.

When positioned vertically, transaction data is located on one sheet. The report is the next page or insert (blank).

Records are kept in pen or ink. Information can be duplicated using carbon paper inserted between pages.

When choosing a horizontal layout, the book contains 2 parts - an insert and a report. The first part has a horizontal ruler, the second does not.

It is filled out using a copier. The numbering for both parts is the same. It is not allowed to interrupt the report until the shift ends.

In the cash book, incoming documents are indicated first, then expenditure documents. At the end of the working day, the cashier must summarize the movement of money in the cash register and hand over a tear-off sheet to the accountant.

On title page books must contain data:

• organization code;
• data of an individual entrepreneur;
• reporting period;
• name of the structural unit.

Thus, primary documents serve as the basis for conducting operations in the institution. They must be drawn up on the basis of the requirements established by law.

Main primary documents are orders, cash book, various orders and others.Before submitting documents, you need to check them.

This is done by the company's accountant. After verification, the documentation is handed over to the cashier. Cash documents are not issued in person.

Cash documents— they are the ones who process the cash flow. At the same time, the procedure for preparing cash documents is strictly regulated. We will talk about it in this article.

Preparation of primary cash documents

However, this does not apply to primary cash documents, which continue to be compiled according to approved unified forms (see information from the Ministry of Finance of Russia No. PZ-10/2012).

Currently, the procedure for processing cash documents is regulated by:

1. Directive of the Bank of Russia “On the procedure for conducting cash transactions legal entities and simplified procedure for conducting cash transactions individual entrepreneurs and small businesses" dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U).
2. Instructions for the use and completion of forms of primary accounting documentation for recording cash transactions, approved. Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

Filling out cash documents

The employee charged with this responsibility draws up and fills out cash documents. It could be an accountant Chief Accountant, cashier If there are no accountants on staff, this is done by the manager himself or the individual entrepreneur.

You can fill out cash documents in several ways (clause 4.7 of instruction No. 3210-U):

1. By hand.
2. On a computer followed by printing on on paper.
3. IN in electronic format. In this case, they must be protected from unauthorized access, distortion and loss of information. Such cash documents are signed with electronic signatures in accordance with the requirements of the Law “On electronic signature» dated 04/06/2011 No. 63-FZ.

In the first 2 cases, documents are signed with handwritten signatures of authorized persons. An electronic document can be signed with an electronic signature not only by the one who generated it, but also by the recipient of funds - in the case of issuing an expense cash order. And if an employee generates an electronic cash receipt order, then a receipt of such a document can be sent to the depositor of funds by email (clause 5.1 of instruction No. 3210-U).

You can read about all the innovations in the field of cash discipline regulation.

Rules for numbering cash documents

The regulations governing the preparation of cash documents do not contain special requirements to the order of their numbering. Therefore, you can develop rules for assigning numbers yourself by indicating them in the local document flow act.

In this case, it is allowed to use fractional numbering, digital, alphabetic or combined indices and other convenient options - the main thing is that the chronological sequence is maintained. By the way, you can also choose your own order for resuming the chronology. For example, if you have a large number of documents, you can start numbering from the first number every day. If there are few orders, then continuous numbering is possible throughout the year. Fix the chosen order of numbering of cash documents in the cash register regulations or accounting policies.

Printing on cash documents

As a mandatory requisite, the seal is provided on such cash documents as:

• (in this case, the stamp is placed on the receipt handed over to the depositor, provided that the document is executed on paper);
• (here the seal is certified by the entry “This book has _______ sheets numbered and laced together,” which is made on the last page of the paper version).

Since the seal contains unified forms These documents are mandatory for use; it is advisable to affix it even if you have officially refused it. It will protect you from possible claims during verification. However, this does not have to be a round seal of the organization; it can easily be replaced with a seal for cash documents or a special stamp.

In other primary cash registers, including the expense order, the Journal of registration of incoming and outgoing cash documents and the Book of accounting of funds accepted and issued by the cashier, printing is not required.

Results

Filling out cash documents is a strictly regulated procedure. Cash documents can be paper, or they can be generated electronically, but then they must be signed with an electronic signature.

Documentation of cash transactionsstrictly regulated. We will talk about it in this article.

Documentation and procedure for conducting cash transactions

Since 06/01/2014, the conduct of cash transactions is regulated by the Bank of Russia instruction “On the procedure for conducting cash transactions” dated 03/11/2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U). The previously existing regulation on the procedure for conducting cash transactions, approved. By the Bank of Russia on October 12, 2011 No. 373-P, from this date it became invalid.

In process documentation Instruction No. 3210-U did not make any fundamental changes to cash transactions. The main innovations affected:

1. Setting a cash balance limit:

• Individual entrepreneurs and organizations - small businesses ( we wrote about this in the material );
• enterprises setting the limit received the right to independently choose the formula for calculating it: based on actual expenses cash or from revenue.

Some relaxations for individual entrepreneurs and small enterprises. For example, these entities may now not maintain a cash book on days when there were no cash transactions. Moreover, individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, it is allowed not to draw up cash documents and a cash book.

1. The procedure for preparing cash documents. They were allowed to be issued:

• on paper filled in by hand;
• on a computer followed by printing on paper;
• in electronic form, subject to protection from unauthorized access, distortion and loss of information; V in this case documents are signed electronically.

Innovations in cash transactions - 2017

The following major changes in the procedure for conducting cash transactions were introduced by Bank of Russia Directive No. 4416-U dated June 19, 2017 and came into force on August 19, 2017:

• The cashier is allowed to draw up a general incoming and (or) outgoing cash order at the end of the day for the entire amount, which is confirmed by fiscal documents (checks and BSO online cash registers).
• Signatures on cash documents are verified only if the document is drawn up on paper.
• If an expenditure cash order is drawn up in electronic form, then the recipient of the money can put his electronic signature on it.
• If the cash receipt order is issued in electronic form, then the cashier can send the receipt at the request of the depositor to his email.
• Not only the cashier, but also another authorized employee can maintain a cash book.

The procedure for issuing money on account has also undergone a number of changes. Read about it.

Cash transactions: what they include

Cash transactions include (clause 2 of instruction No. 3210-U):

• accepting cash, including its recalculation (receipt transactions);
• cash issuance (expense transactions).

Receipt transactions can be: receipt of cash proceeds, receipt of money from a bank account, return of unused accountable amounts, etc. Expenditure transactions include payment of salaries, issuance of accountable and travel amounts, delivery of money to the bank, etc.

All incoming and outgoing transactions in mandatory are documented, an exception is made for individual entrepreneurs who keep records of income, income and expenses or physical indicators in accordance with the chosen taxation system.

What documents are used to document cash transactions?

The following are intended for documenting cash transactions:

• cash receipt order (PKO);
• expense cash order (RKO);
• cash book;
• payroll;
• payment statement;
• book of accounting of funds accepted and issued by the cashier.

Unified forms of these documents were approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

For information on how to account for funds if you have an online cash register, read the following materials:

General rules for preparing documents for cash transactions

Cash transactions are carried out by a cashier or other employee, to whom the head of the organization or entrepreneur assigns the duties of a cashier. The cashier must familiarize himself with his official rights and responsibilities by signature. If an organization or individual entrepreneur has several cashiers, a senior cashier is appointed. If necessary, the head of the organization or individual entrepreneur can also conduct cash transactions.

NOTE! The cashier is financially responsible person, with whom the corresponding agreement is signed. You can download his example from .

All cash documents, including the cash book, can be prepared in paper or electronic form. Documents on paper are drawn up by hand or on a computer and signed by authorized persons. Electronic documents are drawn up using technical means to ensure their protection from unauthorized access, distortion and loss of information. They are signed with electronic signatures in accordance with the requirements of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ.

Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. If the document is electronic, then it is signed with an electronic signature (EDS). The Ministry of Finance believes that when preparing primary accounting documents it is possible to use a simple electronic signature (letter dated July 17, 2017 No. 03-03-06/1/45323). The cashier is provided with a seal (stamp) containing the details confirming the cash transaction, as well as sample signatures of persons authorized to sign cash documents. The cashier is obliged to compare signatures with samples only if the document is not drawn up in electronic form with an electronic signature. In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting for received and issued cash.

Documentation of cash receipts transactions

The receipt of cash at the cash desk is formalized by a cash receipt order (form according to OKUD 0310001).

Upon receipt of the PKO, the cashier:

• Checks for the signature of the chief accountant, accountant or manager - only if it is a paper document.
• Checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, as well as the presence of supporting documents.
• Receives money, counts it and checks the amount specified in the order with the amount actually accepted.
• Signs the PKO and affixes a seal (stamp) to the receipt issued to the depositor. If the PKO is electronic, then the cashier sends a receipt at the request of the depositor to his email.

If the amounts do not correspond, and the depositor refuses to add the missing amount, the cashier crosses out the PKO and transfers it to the chief accountant, accountant or manager for re-registration for the actual amount of cash deposited. If the receipt is issued electronically, the cashier makes a note about the need to re-register the PKO.

In the case of capitalization of revenue received using cash registers, the receipt can be issued once per total amount based on control tape or forms strict reporting online cash register.

Expenditure cash documents

Consumable documents for the cash register are:

• expense cash order (form according to OKUD 0310002);

• payroll - form according to OKUD 0301009 ( cm. );
• payroll - form according to OKUD 0301011 ( cm. ).

Upon receipt of the specified documents, the cashier:

• Checks the presence of the signature of the chief accountant, accountant or manager, with the exception of electronic cash registers.
• Checks the availability of supporting documents.
• Identifies the recipient by passport, other identification document, power of attorney.
• Prepares and recalculates money, issues it directly to the recipient indicated in the cash settlement, statements or power of attorney, obtains the latter’s signature and signs the order himself. If the cash settlement is electronic, then the recipient of the funds puts his electronic signature.

To issue accountable amounts, a written application from the accountable person or an order from the manager is required. The selected order is fixed in .

You can download a sample application for the issuance of money at .

If wages are paid according to statements, a settlement account is drawn up for the amounts actually paid, and the unpaid amounts are deposited.

If money is issued by proxy, the cashier must check:

• correspondence of the recipient's last name, first name, patronymic, indicated in the RKO, with the principal's last name, first name, patronymic, indicated in the power of attorney;
• compliance of the surname, name, patronymic of the authorized person indicated in the power of attorney and RKO, the data of the identity document, the data of the identity document presented by the authorized person.

In the settlement and payment or payroll statement, before the signature of the person entrusted with receiving cash, the cashier puts the mark “By proxy”. The power of attorney itself is attached to the RKO or statements.

If a power of attorney is issued for several payments or for receiving money from different organizations or individual entrepreneurs, certified copies are made of it. The original is kept by the cashier and is attached to the last time the money is dispensed. expense order or statements.

Cash book

All movements at the cash register are reflected in the cash book (form according to OKUD 0310004).

Entries in the book are made by the cashier or other authorized person for each PKO or RKO.

At the end of the working day, the cashier checks the data contained in the cash book with the data of cash documents, displays the amount of the cash balance and affixes a signature. Then the entries in the cash book are verified with the data in cash documents by the chief accountant, accountant or manager and signed.

If no cash transactions were carried out during the working day, no entries are made in the cash book. Separate units provide the legal entity with a copy of the cash book sheet in the manner established by it. The chief accountant controls the maintenance of the cash book; in his absence, the manager.

Results

Documentation of cash transactions has undergone a number of changes related to the introduction of online cash registers and the spread of electronic document management. In addition, officials decided to somewhat simplify the procedure for issuing funds on account.