To reflect cash movement Money In the Chart of Accounts, account 50 “Cash” is intended. Since cash is the property of the organization, it follows that account 50 is active. The inflow of funds is reflected in the debit of the account, the expense - accordingly, in the credit.
Subaccounts can also be opened for account 50 to account for funds in various cash desks, to account for postage stamps, tickets and other payment documents, as well as to account for foreign currency. These subaccounts are named and numbered as follows:
50.1 “Cash of the organization” (takes into account the receipt and expenditure of cash in national currency);
50.2 “Operating cash desk” (the movement of funds in various cash desks is taken into account);
50.3 “Cash documents” (takes into account the movement monetary documents, such as tickets, stamps and so on);
50.4 “Cash desk in foreign currency» (the receipt and expenditure of cash in foreign currency is taken into account).
This accounting of funds is also called synthetic accounting cash transactions.
Thus, the receipt of cash at the cash desk is reflected in the debit of account 50 on the basis of PKO. Possible correspondence of accounts upon receipt of funds at the organization's cash desk are reflected in Appendix 6.
At enterprises, the following options for receiving cash at the cash desk are possible (Table 1.4).
Table 1.4 - Receipt of funds to the cash register of organizations
|
Direction of receipts |
|
|
Internal movement |
1) withdrawal of funds from current and other bank accounts; 2) return of excess funds from accountable persons. |
|
Buyers and clients |
1) payment for goods, products, services by buyers; 2) income from the sale of assets; 3) repayment accounts receivable; 4) receipt of compensation, fines, penalties, penalties. |
|
Employees |
1) refund of overpayments wages and social payments; 3) compensation for damage, receipt of compensation, fines and penalties. |
|
Other counterparties |
1) contributions from the founders of the enterprise; 2) repayment of loans, payment of interest on them; 3) receipt of compensation, fines, penalties, penalties. |
|
Other supply |
1) capitalization of surplus as a result of inventory of funds; 2) positive exchange rate differences; 3) other income. |
Let's consider options for cash receipts and their accounting.
Receipt of cash in organizations from a current account is carried out using cash checks. A check is an order from an organization to its servicing bank to issue the amount of cash specified in it from the organization’s current account. When filling out a check, blots and corrections are not allowed. Moreover, on the back of the check you must indicate the purpose of the amounts withdrawn from the account. In some cases, it is possible to cash checks without specifying expense items. If necessary, the bank may request from the organization additional documents, confirming the validity of the expense items indicated in the check. Cash received by the organization from banks is spent for the purposes specified in the check. When receiving funds from the current account, the accountant records debit 50.01 credit 51 “Current account” (in rubles), debit 50.04 credit 51 “Currency account” (in foreign currency).
Another option for internal movement of funds is the return of unused accountable amounts. In practice, an employee, from the money received on account, can pay the business expenses of the enterprise in a lesser amount than the one that was given to him, or during the period for which he was given cash on account, he may not make or pay any business expenses. In the first case, the employee draws up and submits an advance report to the organization’s accounting department and makes the final payment, i.e. returns the balance of the accountable amounts. In the second case, the employee returns the balance of the accountable amounts to the cashier and does not prepare an advance report.
Cash operations of the Plant consist of receiving and storing cash from customers for sold products, goods and services, timely and complete delivery of proceeds to the bank, as well as the preparation of relevant documents.
The 1C program takes into account all the requirements of accounting and tax accounting. Since the Plant applies two taxation regimes (general and UTII), the 1C configuration provides for separate accounting of expenses and income by types of activities taxed under general regime taxation and UTII.
Upon registration retail sales in places retail trade(shops, exhibitions) the following operations are performed:
opening a cash register shift;
issuing a check;
accepting payment from the buyer;
closing the cash register shift;
transfer of retail revenue to the central cash desk of the enterprise.
When releasing goods through a special program interface, a cash receipt(when integrated with cash register). If you do not use a cash register (cash register) when making a purchase, the cashier must give the client a document (sales receipt, receipt) confirming the receipt of funds for the corresponding product. Such a document must indicate: the name of the document, its serial number and date of issue, the name of the organization, an identification number taxpayer, name of the product and amount of payment, data and personal signature of the person who issued the document.
During the day, an X-report is used to monitor funds transferred through the cash register. It allows you to view the amount of revenue posted to the cash register per shift at the time of withdrawal. You can take such a report an unlimited number of times during a shift. Based on the Z-report (cashier's report for the shift), the accountant-cashier receives revenue for the entire shift using a single PKO posting debit 50 credit 90-01. When posting revenue from legal entities and individual entrepreneurs, the accountant-cashier writes out a PKO for each sale, and the proceeds are received by posting debit 50 credit 62 “Settlements with buyers and customers” with the establishment of a subaccount of the corresponding buyer (counterparty).
When implementing inventories, fixed assets and intangible assets individuals or legal entities And individual entrepreneurs(the latter have the right to pay up to 100,000 rubles to the enterprise’s cash desk) the cashier also issues the buyer a cash register receipt for each sales unit. When recording proceeds from the sale of assets, the accountant records debit 50 credit 91-01 “Other income.”
When repaying accounts receivable, the cash register check is not bounced, since this operation is not considered a sale. Based on the PKO, the accountant-cashier receives funds through the operation debit 50 credit 62 “Settlements with buyers and customers”, 76 “Settlements with other debtors and creditors”.
Receipt of compensation, fines, penalties, and penalties is possible both from counterparties, including buyers, and from employees of the organization. In general, such payments are considered other income of the organization and are accrued on the basis of PKO transaction debit 50 credit 76 “Settlements with other debtors and creditors”. Separately, it is worth considering situations of compensation for damage to an enterprise.
Based on the results of the inspection and inventory, documented in a protocol or act, the employer makes a decision on compensation for the damage caused. Its size is determined by actual losses calculated based on market prices, which are in effect in a given area at the time of damage. In the event that the calculated amount of damage is lower than the value of the property according to accounting data (taking into account the degree of wear and tear of damaged or lost property), then the amount of damage is determined according to accounting data.
The cost of actual material damage is formed on account 94 “Shortages and losses from damage to valuables.” In the debit of account 73 “Settlements with personnel for other operations”, the amounts to be recovered from the guilty parties are included in the credit of accounts 94 and 98 “Deferred income” (for missing inventory items), 28 “Defects in production” (for losses from defective products ) etc. On the credit of account 73, entries are made in correspondence with account 50 for the amounts of payments made. Thus, when registering funds to pay off material damage, the accountant writes out PKO and records debit 50 credit 73.
You can recover overpaid wages from an employee if:
1) excess payment occurred as a result of a counting error. At the same time, under counting error refers to an arithmetic error, that is, an error made during arithmetic calculations (letter of Rostrud dated October 1, 2012 No. 1286-6-1);
2) the employee’s guilt in failure to comply with labor standards or idle time has been proven (these circumstances must be established by the labor dispute commission or court);
3) the error was caused by the unlawful actions of the employee himself. For example, if he submitted incorrect documents to the accounting department for standard tax deductions(this circumstance must be confirmed by the court).
If an agreement is reached with the employee that he will return the excess from the payment accrued to him (deposit the required amount into the cash register), then the organization’s accountant, upon return, should write out the corresponding PKO and make an entry debit 50 credit 70 “Settlements with personnel for wages”.
The provision of borrowed funds to an employee is formalized by an agreement, according to which the lender (employer) transfers ownership of a certain amount to the borrower (employee). sum of money, and the latter undertakes to return it. The loan currency is rubles. Loans and credits in foreign currency can only be issued by credit organizations. If an organization has issued a loan to an employee, its repayment and payment is made by entries debit 50 credit 73.
The authorized capital specified in the constituent documents must be paid in at least 50% by the time of registration of the company. The remaining part of the authorized capital is paid within a year from the date of registration of the company. If the founders contribute to authorized capital in cash to the cash desk, then you should make a debit operation 50 Credit 75-01 (cash was contributed as a contribution to the authorized capital).
Having sufficient funds, the organization can issue loans to both legal entities and individuals. Loans are provided on a reimbursable or gratuitous basis. Loans can be issued in cash, in kind, form commodity credit. Information about cash loans provided to other legal entities is summarized in account 58 “Financial investments”, subaccount 58-03 “Loans provided”. The debit of this account reflects the amount of loans provided, and the credit - the returned funds. To account for a loan as a financial investment, several conditions must be met: a loan agreement must be concluded, and the loan itself must promise economic benefits to the company, i.e. interest. Therefore, on account 58 “Financial investments”, the enterprise must reflect issued loans, on which interest is charged. If the loan is interest-free, then financial investment he will not appear because he does not meet the conditions for recognition. Accounting for such transactions should be kept on account 76 “Settlements with various debtors and creditors”.
The return of loans to the cash desk is reflected in the following entries:
1) debit 50 Credit 58-03 - interest-bearing loan repaid;
2) debit 50 Credit 76 - interest-free loan repaid.
It should be noted that Directive No. 3210-U clarifies that for operations with securities, issuance and repayment of loans (interest on them), payment of real estate rentals cannot be spent on cash proceeds. First you need to withdraw money from your current account.
The purpose of conducting a cash register inventory is to check the correctness and reality of the current accounting of cash transactions, identify errors in calculations, control over the safety of cash and monetary documents in the cash register, and adhere to the principle of financial responsibility of officials. In accounting, the results of a cash register inventory in the event of a surplus are recorded by recording debit 50 Credit 91 -01 (the amount of surplus in the cash register has been detected).
The enterprise may operate a cash register in foreign currency; transactions in it are reflected in subaccount 50-4 (in the case of foreign economic transactions and foreign business trips). All currency movements at the cash register are reflected in the enterprise's unified cash book. All entries are made in rubles. Exchange differences associated with changes in the ruble exchange rate on different days of valuation of foreign currency assets and liabilities that arise on accounts 52 and 57 are reflected using account 91. Positive exchange differences are visible in the subaccount “Other income” (on the loan), and negative ones - on the subaccount “Other expenses” (by debit). The basis for recording exchange rate differences is accounting information. Consequently, the positive exchange rate difference is reflected by the entry debit 50.04 credit 91-01.
In all cases of receipt of funds at the organization's cash desk, the accountant must issue a PKO. PKO form No. KO1 contains two parts: the order itself and a special tear-off receipt. Both parts of the document must be completed and signed responsible person simultaneously. The procedure for filling out the PKO fields is reflected in Appendix 7. Entries in the cash book are made on the day when the cash was received at the cash desk.
The movement of documents related to cash can be schematically represented in the form of a diagram in Fig. 1.3. Information from primary cash accounting documents is systematized in accounting registers, from where it is included in the financial statements.
Let's look at examples of reflecting cash receipts transactions in PJSC Krasnoye Sormovo Plant for October 12, 2015. Cash receipts in the cash register are reflected in the following entries (Table 1.5).
Rice. 1.3.
Table 1.5 - Correspondence of accounts for recording the receipt of funds at the cash desk at PJSC Krasnoe Sormovo Plant on October 12, 2015
All correspondence of accounts is carried out in accordance with the Chart of Accounts and instructions for its use.
Let's consider accounting for cash and cash flows.
The receipt of funds at the organization's cash desk is formalized by cash receipt orders, which are issued in the accounting department (where they are immediately recorded in the register of receipts and expenses cash documents) After receiving funds at the cash desk, the cashier makes a corresponding entry to the cash book based on the cash receipt order
The person who deposits the money and the cash register receives a receipt for the cash receipt order for the receipt of money
We bring to the attention of readers an algorithm of actions related to the receipt of funds at the cash desk
Action I. Filling out a cash receipt order according to Form K? KO-1
Prikhodny cash order is used to register the receipt of money at the cash register both when using manual processing methods and when processing information using computer technology.
The cash receipt order is issued in one copy by an accounting employee. Cash receipt orders and receipts for them must be filled out clearly and clearly in ink, a ballpoint pen, or written out on a machine (writing, computing). Under-cleaning, blots or corrections in the document are not allowed (clause 19 of the Procedure for conducting cash transactions).
Example of a completed receipt order according to form No. KO-1 you will find on p. 22.
Table 2.1.1
Sirs a "org" ti "tsi"» U
Further, in the same order, in a special paragraph, the code of the organization is indicated according to WINDOW, which is assigned to your organization by the statistics body (once after its registration
Hall" those forms No. KO-1
Continued April 211 Name Order of application G*-™ Siroy “ structural subdivision» option Receiving funds 3 i «lei in the event that you are in the organization
Submission of this “ess” Even MoiyrtHTb contains information about the fact that further in the same line in the iraph “Code” the code of the structure of the city is indicated (if used
“wholesales) cash checks [for example, from which point the proceeds were received) Strav.Cisical cash order* Serial number and date of registration of the cash order, ohggeets_imno [viral “Document number” and “Date KVE rule, cash receipts are numbered in order this year
Date before date, due date
Increasing the monetary funds of the Count ^beg- Noierschete (M).po^degn "VD with ©bosoyyuimyu" structural GC izoepeniyaorganizaіit, trading piav, department of supetyarkyaa and GC GRFIYARVDIT, cor- RENEWING
account, suEscheG" Noiraccount (and. espi irreducibly, subyaet), the state credit of which is reflected that - having peeled off monetary funds in the cash register od - 1 Column nCredit, ked analytical K® vyapitichesvzho accounting Package specified in the ancestral traffic (if the use of such co- ^ Column “Amount, rub. cat.” Donated to the organization’s cash desk
DE? intended purpose» Korvaziacheniya yutopzezhash received funds Filled out if the organization applies the appropriate system of mukedirovakiya Construction (Accepted Flooded depending on who
first
if the money comes from employees of the organization, then this line indicates the last name, first name and answer to this employee;
gels money is accepted from a third party employee, then in this line
iisha mim ish" in the organization
and last name, first name, patronymic of the person through which this organization donates funds to Pyatsyubneyesi table212 us 23
Ending iаbl 2 ) 1
Name of details Notes aBtOpa Line “Base” Source of cash Reflect “derive financially!” olgra and і (more similar, see table - shіu212nas 23) Sirska “Amount” The amount of money that is posted to the cash register When smu the amount of rubles “ga eeeait in words with a capital letter at the beginning of the line, and kopan - in numbers If after the aiyam the amount in rubles in the line there is free space left, it is calculated from Stroga “Including the number of Sumia VAT, which is recorded in numbers In the event that products, work,
KKKYYYYYYY? Structures “Appendix” Listed the attached primary and other documents indicating their non-role date to us 23) Structures “organization” Full name of organ protection i; torn to the current incoming cash order is similar to the cash order itself/cash order No. "The number is indicated in the document number of the incoming order K3CC0BW0 "Date of drawing up the incoming cash order - number, number (proscription) and year Date popkhpa coincide with date, after WRITTEN in the column “Date of compilation of the main part of the cash receipt order” Line “Accepted Zeptyaeka” in exactly the same way as the corresponding line of the cash order is attached (see Є 22) Line “Base” Contains fichuesy operations of the third line rewrites from a similar line of the grikad - | new cash register line “Amount” The amount of money is presented first in numbers, the idea repeats this suyamu - indicate the purchase price of the letter from the beginning of the letter, and the kopecks - in numbers. If after entering the amount in rubles there is free space left in the line. Toyota Grey [live Line “Including” The amount of VAT, which is recorded in numbers. If the products, products, services are not subject to tax, the entry “excluding tax (VAT)” is recorded.
Types of operation “Osk^nie. "Accepted, "Appendix ¦" Sweat of money from a clearing account Received from a current account for payment of labor fees (purchase of materials, opgvgy uslc stormdaikzatsiytd) through retail trading) "Return of the balance) - otpsdagepihgits Return of the balance of the non-executive person of the accountable person Advance report No. Contribution of the founder to the authorized capital of VMAA “authorized capital Full name of the founder Copy of the decision of the meeting of founders Repayment of the debt under the VC loan issued to the employees of the organization Repayment of debt on the loan through Decivis 2. Registration of the cash receipt order
in the journal of registration of incoming and outgoing cash documents
According to clause 21 of the Procedure for the execution of cash transactions, cash receipt orders or documents replacing them are registered by the accounting department in the peine grace journal of cash receipts and expenditure documents (Form Ns KO-3) before being transferred to the cash desk.
Action 3. Issuance of permission to accept funds at the cash desk
After filling out and registering, the cash receipt order and receipt are signed by the chief accountant or a person authorized to do so by written order of the manager (r 13 of the Procedure for Conducting Cash Operations)
We also indicate the decryption of the signature ~ initials and surname**
Action 4. Receipt of funds at the cash desk
According to clause 20 of the Procedure for conducting cash transactions, upon receipt of a cash receipt order, the cashier is obliged to check:
cash and the authenticity of the signature of the clay accountant and the document
correctness of the document;
availability of the applications listed in the document.
If at least one of these requirements is not met, the cashier returns the cash receipt order to the accounting department for proper registration.
If the specified requirements are met, the cashier accepts the money.
order, the cashier in this case only half-pastes the document.
On the receipt, the cashier also indicates the date of receipt of money and certifies the signature with the seal (stamp) of the cashier or the register of the cash register (clause 14 of the Procedure for conducting cash transactions). We remind you that, according to clause 19 of the Procedure for conducting cash transactions, acceptance of money on incoming cash orders can only be made on the day of their preparation
The documents attached to the cash order are marked with a stamp or the inscription “Received” indicating the date (day, month, year).
After receiving the money at the cash register, the receipt for the cash receipt order is torn off along the cut LINE P and is handed over to the person who deposited the money, and the cash order itself remains in the cash register
Action S. After receiving money from a cash receipt order, a corresponding entry is made in the cash book (Form No. KO-4)
According to clause 24 of the Procedure for Non-Conduct of Cash Transactions, entries in the cash book are made by the cashier immediately after receiving money according to the cash receipt order.
Read about filling out the cash register on p. 37.
It should be remembered that when organizations and individual entrepreneurs make cash payments and (or) payments using payment cards, in cases where they sell goods, perform work or provide services, cash register equipment must be used (clause 1 of Art. 2 Federal Law dated May 22, 2003 No. 54-FZ “On the use of control-kiss equipment when making cash payments and (or) payments using payment cards”)
The cash receipt order and the cash book (see p. 22 and p. 40-42) are the basis for reflecting in accounting transactions of funds received at the organization's cash desk:
Debit of account 50 Credit of account 51 (52, 55) - the cash desk received funds from bank accounts (settlement, currency or special);
Debit of account 50 Credit of account 58 (sub-account “Granted loans”) - the organization’s cash desk received amounts of short-term (or long-term) loans previously provided to another organization;
Debit of account 50 Credit of account 58-4 (sub-account "Deposits under a simple partnership agreement") - a participant in a simple partnership credited to the cash desk the funds returned from deposits in common property comrades;
Debit of account 50 Credit of account 60 - binding amounts received from suppliers to contractors in connection with mutual verification of the parties' obligations (advances issued to suppliers and contractors in connection with the termination of contracts with them were returned to the cash desk);
Debit of account 50 Credit of account 62 - cash received from buyers and customers (including for sold property and property transactions) is capitalized, or the amounts of advances received at the cash desk from buyers and customers are reflected;
Debit of account 50 Credit of account 66 (67) - funds from lenders provided by them as short-term or long-term loans were accepted into the cash register (receipts were received for the sale of short-term or long-term bonds);
Debit account 50 Credit account 70 - overpaid amounts of wages were returned to the cash desk;
Debit of account 50 Credit of account 71 - accountable persons returned unspent amounts to the cash desk;
Debit of account 50 Credit of account 73 - amounts received from employees for the cash sold at a discount uniform(payments were received from employees to whom the products were delivered in installments, etc.);
Debit of account 50 Credit of account 75 - cash funds contributed by the founders as contributions to the authorized capital of the organization are capitalized (additional contributions from shareholders are reflected in connection with an increase in the par value or additional issue of shares);
Debit of account 50 Credit of account 75 - a participant conducting general affairs under a simple partnership agreement received compensation for losses from joint activities (unitary enterprise funds from a state (municipal) body have been accepted into the cash register to conduct activities and/or cover losses);
Debit of account 50 Credit of account 76 - receipts from parents for the maintenance of children in preschool institutions included in the service industries and farms (cash deposited by suppliers to offset the claims made against them has been registered, and amounts of insurance compensation have been received from insurance companies);
Debit of account 50 Credit of account 76 - a participant in the partnership has accepted into the cash register the amount of profit due from the joint venture!! Activities (the cash desk of the parent organization received amounts from subsidiaries (dependent) companies),
Debit of account 50 Credit of account 79 (sub-account “Settlements for allocated property*) - the parent organization capitalized cash received from divisions allocated to separate balance sheets;
Deieg of account 50 Credit of account 79 (sub-account “Settlements under the agreement for trust management of property”) - the founder of the management received funds from the trust manager from the cash desk to account for the profit due.
Debit of account 50 Credit of account 80 - participants conducting common affairs under a simple partnership agreement received funds in the cash desk in the form of contributions to the common property of the partners;
Debit of account 50 Credit of account 83 - share premium income from the sale of shares of the organization is reflected,
Debit of account 50 Credit of account 86 - cash intended for intended use has been capitalized;
Debit of account 50 Credit of account 91 - excess cash in the cash register identified during inventory was cut off (amounts of sanctions were received from debtors; interest was received on loans issued to another organization; amounts of receivables previously written off as non-receivable were accepted; a positive exchange rate difference was reflected for transactions with cash foreign currency);
Debit of account 50 Credit of account 98-1 - cash was received to the cash desk as deferred income (including contributions from shareholders and payments for various subscriptions),
Debit of account 50 Credit of account 98 2 - cash received free of charge was capitalized.
The main cash register entries reflect the cash flow of the enterprise. This, for example, is the posting of revenue for products, settlements with accountants, issuance of wages, etc. Let’s look at specific examples how transactions are generated for the cash register and current account.
Cash accounting - postings
Accounting for non-cash and cash transactions is carried out using accounts 50, 51, 52, 55, 57. These are active accounts with an increase in turnover by debit and a decrease by credit. Analytics is used to reliably generate data on the organization's cash points, open current/special accounts, types of monetary documents and equivalents. The main accounting entries for cash accounting are collected in table No. 1.
Table No. 1. Typical wiring on current accounts
|
Account by debit |
Loan account |
|
|
Received to the cash register from the current account - posting |
||
|
The loan provided to another company has been repaid |
||
|
The previously listed advance payment was returned from the supplier |
||
|
Loan application approved, funds received |
||
|
Money returned from the budget/FSS |
||
|
Authorized capital has been deposited into a bank account |
||
|
Payment for products was transferred to the supplier |
||
|
A loan was provided to another company |
||
|
Previously received loan has been repaid |
||
|
Taxes transferred to the budget (injury contributions to the Social Insurance Fund) |
||
|
Salaries were issued to employees on cards/accounts |
||
|
Money was issued to employees for reporting on cards/accounts |
||
|
Bank services for cash settlement services written off |
The main primary supporting documents when maintaining current accounts are statements, payment documents (collection, demands, orders, orders), agreements, payslips, expense reports etc.
Cash desk - accounting entries
Accounting entries at the cash desk are formed with the participation of an active account. 50. The main cash transactions are collected in table No. 2.
Table No. 2. Typical transactions at the company's cash desk
|
Account by debit |
Loan account |
|
|
Receipt of funds to the cash desk - postings |
||
|
The balance of the accountable amount was returned to the cash register - posting |
||
|
Reflects the movement of funds between cash points |
||
|
Posting revenue to the cash register - postings |
||
|
The advance payment previously transferred to the counterparty supplier was returned in cash. |
||
|
Cash loan received |
||
|
Receipt of cash on claims is reflected |
||
|
Posting cash proceeds to the organization's cash desk - posting can be done directly through the account. 90 |
||
|
The company employee who was at fault was compensated for damages. |
||
|
Contribution to the authorized capital in cash |
||
|
Surplus funds were discovered during an inventory; exchange rate differences are reflected; assets of the organization were sold |
||
|
Cash received from a company branch |
||
|
Issuance of funds from the cash register - postings |
||
|
Cash deposited into a bank account |
||
|
An advance payment was issued to the supplier for the products |
||
|
Refund of advance payment to buyer reflected |
||
|
Loan repayment in cash is reflected |
||
|
The payment of earnings to company personnel in cash is reflected |
||
|
Issuance of accountable amounts in cash is reflected |
||
|
Issued borrowed funds employee |
||
|
The income due at the end of the reporting period was paid to a participant who is not an employee of the enterprise |
||
|
The shortage detected during inventory is reflected |
||
The main confirming primary documents when keeping records of cash transactions are: orders and statements, pay slips, agreements with counterparties, cash books, advance reports, etc. In this case, cash register entries regarding retail revenue are generated in 1C on the date of implementation, with the mandatory execution of all required documents - PKO, retail sales report.
Note! According to the Directives of the Central Bank No. 3210-U, individual entrepreneurs have the right to apply a simplified procedure for maintaining cash accounting. That is, do not issue orders (receipts and expenses), do not set a limit on the balance of money. If the formation of orders is necessary, the unified forms should be followed when issuing orders.
We considered general issues synthetic and analytical accounting cash transactions. We present the main cash register transactions in our material.
Receipt of funds to the cash desk: postings
Account 50 “Cash” is an active account, therefore the receipt of funds in the organization’s cash desk is reflected in the debit of this account.
The simplest cash transaction is the withdrawal of cash by check from a current account. This operation generates simultaneously a posting to the cash register and the current account. So, if received at the cash desk from a current account, the posting to account 50 will be as follows:
Debit account 50 - Credit account 51 " Current accounts»
Accounting for cash (receipt postings) for the most typical situations:
- return to the cash desk of an advance previously issued to the supplier:
Debit account 50 - Credit account 60 “Settlements with suppliers and contractors”
- receipt of cash from customers:
Debit of account 50 - Credit of account 62 “Settlements with buyers and customers”
Posting to the cash register for retail revenue or, what is the same thing, posting revenue to the cash register (posting), can be done directly with account 90 “Sales”, because there is no need to keep records of settlements with retail customers on account 62, because Payment and shipment are made simultaneously:
Debit account 50 - Credit account 90
- cash loan received at the cash desk:
Debit account 50 - Credit account 66 “Calculations for short-term loans and loans", 67 "Settlements for long-term loans and borrowings"
- If the balance of the accountable amount is returned to the cashier, the posting will be as follows:
Debit of account 50 - Credit of account 71 “Settlements with accountable persons”
- compensation for material damage by an employee of the organization:
Debit of account 50 - Credit of account 73 “Settlements with personnel for other operations”
- Founders' funds were added to the accounts of contribution to the authorized capital:
Debit account 50 - Credit account 75 “Settlements with founders”
- Cash surpluses were identified as a result of inventory:
Debit account 50 - Credit account 91 “Other income and expenses”
Disposal from the cash register: accounting entries
Cash transactions when cash is withdrawn from the organization's cash desk can be represented by the following main records reflected in the table.
Below are the accounting entries that reflect the transactions of cash receipts to the cash desk from employees of the organization
| Account Dt | Kt account | Wiring description | Transaction amount | A document base |
| 50.01 | 70 | Return to the cash desk of overpaid amounts of wages from employees of the organization | Excessive amount of remuneration paid | |
| 50.01 | 71 | Return to the cash desk of unspent accountable amounts from an employee of the organization | Unspent amount | Receipt cash order. Form No. KO-1Advance report |
| 50.01 | 73.1 | Receipts to the cash desk from employees of the organization on account of settlements on issued loans | Loan repayment amount | Receipt cash order. Form No. KO-1 |
| 50.01 | 73.2 | Receipt of funds to the cash desk from employees to repay material damage | Amount of material damage | Receipt cash order. Form No. KO-1 |
Cash receipts from contractors and individuals who are not employees of the organization
Below are the accounting entries that reflect the transactions of cash receipts to the cash desk from counterparties and individuals who are not employees of the organization
| Account Dt | Kt account | Wiring description | Transaction amount | A document base |
| 50.01 | 62 | Receipt of funds from buyers and customers to the cash desk to pay off accounts receivable | Amount of receivables to be repaid | Receipt cash order. Form No. KO-1 |
| 50.01 | 62 | Receipt of funds to the cash desk from buyers and customers in the form of an advance payment under the contract | Advance amount | Receipt cash order. Form No. KO-1 |
| 50.01 | 76.02 | Receipt of funds from counterparties to the cash desk to repay previously submitted claims | Amount of claim to be settled | Receipt cash order. Form No. KO-1 |
| 50.01 | 76.03 | Receipt of funds from counterparties to the cash desk on account of profits received from joint activities | Profit amount | Receipt cash order. Form No. KO-1 Minutes of the meeting of founders |
Receipt of funds from settlement, currency, special accounts to the organization’s cash desk
Below are the accounting entries that reflect the transactions of cash receipts to the organization's cash desk from settlement, currency, and special accounts
| Account Dt | Kt account | Wiring description | Transaction amount | A document base |
| 50.01 | 51 | Receipt of funds to the cash desk from the organization's current account | Amount in rubles received from the current account | |
| 50.21 | 52 | Receipt of funds to the cash register foreign currency account organizations | Amount in foreign currency received from a foreign currency current account | Receipt cash order. Form No. KO-1Bank statement |
| 50.01 | 55 | Receipt of funds to the cash desk from a special account | Amount received from a special account | Receipt cash order. Form No. KO-1Bank statement |
Other receipts to the organization's cash desk
| Account Dt | Kt account | Wiring description | Transaction amount | A document base |
| 50.01 | 75.1 | Contribution to the authorized capital of the organization in cash | Amount of contribution to the authorized capital | Receipt cash order. Form No. KO-1 |
| 50.01 | 50.02 | Receipt of funds from the operating cash desk to the organization's cash desk | Amount of cash deposited | Receipt cash order. Form No. KO-1 |
| 50.01 | 79.2 | Receipt of funds to the cash desk from separate division organizations | Deposit amount | Receipt cash order. Form No. KO-1 |
List of accounts involved in accounting entries:
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