Theme 5: Accounting of cash operations The plan: 1.Accounting of cash receipts and payment operations. 2.Documentary registration of cash operations. 3.Synthetic and analytical accounting of cash operations.

Every company keeps their money in two places: 1.On bank account 2. On company's cash-room. For keeping money directly in company in every company had special premises (помещение) entitled “cash-room”. This room must be provided by signalization. Cashier is a responsible person for accounting of cash operations and safety of cash.

Cashier's obligations: 1. Providing safety of cash 2. Accounting and make a reports just in time 3. Executing the requirements of general accountant entirely, but within rules of cash operations. Prohibitions (запреты) of cashier: 1. Keep own and other's money in cash 2. Using the moneys of cash by oneself and give to debt to other persons 3. Entrust cash to other persons, even to relations (mother, son, wife or husband) 4. Enter to cash forbid (запрещается) for all workers, beside general accountant

Accounting of cash operations conducts on the basis of 2 primary documents: cash receipt order and cash payment order. Cash receipt order – makes at reception money to cash, regardless of (независимо от) amount and where from. This document consists of 2 parts: cash receipt order and receipt (квитанция). Receipt makes when to carry in person necessary (covering) voucher (оправдательный документ). This receipt do not makes when reception of moneys from bank account. Because reception of money to cash from bank account realize by cash cheque.

Cash payment order - makes at payment money from cash, regardless of (независимо от) amount and where for. There is in down are the requisites which filling a person carried in money to cash. There are 2 causes when these requisites are not filling: at reception money to bank account from cash and at payment wages by payroll.

Accounting of cash operations performs in cash book. There is one book must be in all of company. The place of this cash book in the cash room. As far as executing of cash receipt payment order cashier recorded their to cash book. Every list of cash book consists of 2 parts: 1. perforated part 2.part which stays in cash book. Cashier's report –is perforated sheet of cash book put on all cash receipt and payment orders, payrolls. Cashier makes his report every day or once in 2-3 days depending on (в зависимости от) movement.

Synthetic and analytical accounting of cash operations performs in journal –order №1, sheet 1. Journal-order - on credit account “Cash” Sheet – on debit account “Cash” On the beginning of every month opening journal-order 1, sheet 1. Opening journal-order 1, sheet 1 - is mean recording month and in sheet on the up of right side record primary balance took from first cashier's report. Accounting in journal –order №1, sheet 1 performs on basis of cashier's report.