Cash calculations are convenient and simple.Most ordinary citizens in the CIS countries and Eastern Europe prefer to receive a salary and pay for goods and services in “real money”. To do this, it is enough to take the banknote of the desired value and perform the operation. However, if you are asked to buy something for your own business where you work, or for an organization (for example, for a kindergarten or school), everything will change dramatically. You cannot simply go to the director and take money from him or give him money to buy. So that the director or another employee of the enterprise would not be tempted to take the money for himself and spend it on his needs, and not on what the enterprise really needs, certain documents are drawn up. For example, if you want to give money for the needs of the school, hand over the rest of the travel allowance, or return the change after the purchase of office supplies, you will have to fill out a cash voucher.
Все дело в том, что для юридических associations, enterprises and organizations there are specially developed rules, not following which it is impossible to conduct cash operations. These rules are accepted by the Central Bank of the state and regulate the movement of cash in enterprises. In accordance with them, any cash flow must be drawn up a cash receipt. Accordingly, if the money is issued from the cash register, it is necessary to fill in the expense document. All cash orders are entered in a special journal. Each credit and debit transaction is recorded in the cash book for orders.
To arrange the arrival of cash in the cashier,you need to go to the cashier, who will ask you to fill in the form of receipt of a cash order. This document is composed of two sections. The first is a table containing codes for accounting (it is entitled as a cash receipt), the second is a tear-off receipt for a cash document.
Filling the first part of the form, first of allenter the name of the organization, its activity code, the date of deposit in the cash office, document number, accounting codes and amount. Below is the name and initials of the person who deposits money in the cashier, the amount in words and the basis for making the money (why the money is deposited). The second section of the cash document contains only the data of the person who deposits the money and the amount.
Fill cash documents should be verycarefully and neatly ballpoint pen set color (blue, black). Corrections, color inks, gel pens and pencil are not allowed. If permitted by law, orders can be printed on a computer using an accounting program.
Готовый приходный кассовый ордер кассир certifies his signature and takes money from you. After that you need to put a stamp on the order. The chief accountant can do this after checking the order and signing it. When everything is completed, you take the money, and in return give a tear-off receipt.
Печать на приходном кассовом ордере всегда put it in the right section, namely on the receipt. She proves that you didn’t take the money yourself, didn’t give it personally to the director, but brought it to the company cash register, from where they will be spent.
Кроме печати важным реквизитом ордера является his registration number. It is affixed by the cashier and proves that this order will be registered in a special register - a magazine for orders. Without this number, a cash receipt can be easily rewritten or simply thrown away, and you can put money in your pocket. It is very important to check the availability of the registration number, especially if you received the money for a report and you need to report to another company where the money given to you was spent.
