Accounting entries for accounting of cash transactions table. Basic accounting entries

Storage of cash in institutions and at individual entrepreneurs is carried out at the cash desk. For analysis, accounting for the movement of cash, account 50 "cash" is intended. At the same time, the procedure for receiving, spending and storing money should be carried out in accordance with the cash discipline adopted by law.

Cash discipline - who is obliged to follow the rules?

Not all institutions and individual entrepreneurs can do without the use of cash in the course of their work. Periodically, there is a need for settlements with personnel, with suppliers and buyers. For cash, goods and materials necessary to maintain the life of the enterprise are purchased. It can be stationery, purchases of materials in the markets.

When working with cash, enterprises and individual entrepreneurs are required to comply with the requirements of cash discipline. An agreement on material liability is concluded with the person responsible for the implementation of cash settlements.

Cash discipline includes compliance with the procedure for working with money on account 50. It is imperative to record the movement of funds (receipt and expenditure) using unified forms of documents. The main ones are PKO and RKO. When filling them out, blots and corrections are not allowed.

The result of cash flow is recorded in the cash book on a daily basis (subject to the presence of transactions). All operations for the receipt and issuance of funds are reflected, indicating the numbers of supporting documents (RKO and PKO) and the content of the operation.

Cash discipline also establishes restrictions on the use and storage of cash amounts - the cash limit. Calculations are made by the subjects themselves based on the daily need for cash and the amount received.

If there are separate divisions that use cash, the cash limit is set, taking into account the revenue of these divisions.

The cash register limit also regulates the terms of keeping money at the cash desks. In order to avoid exceeding the established indicator, it is necessary to periodically deposit excess cash into the settlement accounts of credit institutions. Exceeding the storage period is allowed on the days of settlements with employees for wages and on weekends.

Restrictions on balances may not be observed by small businesses and individual entrepreneurs. They are allowed to keep cash in cash registers without restriction. It is recommended to issue an appropriate local act confirming such a right.

Example. The Romashka organization set a cash limit of 50,000 rubles. At the beginning of the working day, the cash balance amounted to 17,841 rubles. During the day, the following transactions took place: cash payments were received from buyers in the amount of 33,815 rubles and 16,592 rubles, funds were issued to an accountable person for the purchase of stationery - 8,500 rubles.

The total cash receipts amounted to 50,407 rubles:

Dt 50 - Kt 62 - 33815 rubles;

Dt 50 - Kt 62 - 16,592 rubles.

Expenditure operations are equal to 8500 rubles:

Dt 71 - Ct 50 2015 funds were issued under the report

The balance of cash on hand at the end of the day is 17,841+50,407-8,500=59,748 rubles.

The excess amounts of 9,748 rubles must be handed over to the bank.

Failure to comply with cash discipline entails fines of up to 50,000 rubles for organizations, up to 5,000 rubles for officials.

Accounting account 50 “Cashier”: sub-accounts, postings, examples

In this video lesson, the chief accountant, site expert Natalya Vasilievna Gandeva explains the account 50 “Cashier”, considers typical accounting entries and subaccounts. Click on the video below to watch ⇓

You can download the slides and presentation here.

Account 50 cash desk in accounting: sub-accounts

Information about the cash assets of the enterprise is reflected in account 50, which is active. If necessary, the following sub-accounts are opened for it:

1. 50-1 - the main cash desk of the subject.
2. 50-2 - operating cash desk. It is used if the organization has several structural divisions, outlets working with cash.
3. 50-3 - monetary documents. These are documents purchased for a fee that have a targeted focus. These include food stamps, fuel and lubricants, air and railway tickets, vouchers for employees and others.

Sub-accounts on the cash account correspond with the main cash desk, may reflect the following operations

subaccount	Wiring	Contents of operation
50-2	Dt 50-1 - Kt 50-2	Cash handed over to the main cash desk of the enterprise
50-2	Dt 57 - Kt 50-2	The cash proceeds of the operating cash desk were transferred to collectors for replenishment of the account
50-1	Dt 51 - Kt 50-1	Amounts of funds credited to a bank account
50-1	Dt 50-1 - Kt 71	Accountable amounts returned to the enterprise
50-1	Dt 71 - Kt 50-1	Cash disbursed for reporting
50-1	Dt 50-1 - Kt 62	Customers paid in cash
50-1	Dt 68 - Kt 50-1	Tax liabilities paid in cash
50-3	Dt 50-3 - Kt 60	Train tickets received
50-3	Dt 71 - Kt 50-3	Tickets issued to accountable person for travel

Working with cash registers (cash registers)

Many entities in their activities are required to use cash registers due to legal requirements. These include enterprises that accept cash as payment from the public or counterparties. Cash transactions in such cases are also subject to mandatory documentation.

All received funds with the help of cash registers are handed over to the main cash desk of the organization, as a rule, at the end of the shift (working day). The proceeds can be transferred using the PKO, or directly capitalized to the cashier.

If the institution provides for a separate position of a cashier-operator, then the delivery of cash is accompanied by filling out a certificate-report in the form No. KM-6, which contains information about the readings of KKM counters and the amount of cash received. In small organizations, this form is replaced by filling out a journal for each KKM device that records meter readings and cash flows.

Some categories of taxpayers are allowed not to use cash registers when making cash payments. In such cases, they should be prepared to issue strict reporting forms when paying or provide, upon request, issued sales receipts confirming the fact of purchase. Entities that may not apply CCP include:

1. Organizations and individual entrepreneurs on UTII or on the patent taxation system.
2. Subjects conducting certain activities, the list of which is approved by law. This includes trade in kiosks, peddling small retail trade, sale of lottery tickets, securities, sale of religious products and other works.
3. Institutions located in hard-to-reach and remote areas.
4. Pharmacy organizations in rural areas.

Despite the fact that the use of cash registers for the listed entities is not a prerequisite, they still need to comply with other cash discipline.

Cash inventory in the organization

For these purposes, an inventory commission is being created. When carrying out, the presence of a financially responsible person is mandatory. Acts confirming actions (inventory lists) can be developed independently. At the same time, cash balances are also reconciled.

When identifying surpluses or shortages, it is necessary to obtain a written explanation from the cashier. All the missing amounts are repaid at the expense of the responsible persons in the presence of an agreement on material liability concluded earlier with them. If the perpetrators are not identified (theft), all losses are written off at the expense of the enterprise.

Greetings! Today we will continue to study the cash accounting area. The next of its representatives (along with the current account) is the accounting of money at the cash desk of the company. Perhaps this is also the easiest part to work on.

Accounting for cash on hand - a minimum of theory

Cash accounting account is an account with code 50. This account keeps track of information about money at the cash desk of the enterprise. This money is called cash, in everyday life - NAL. The entire accounting section of the cash desk can be described in just a few key terms:

• Cash limit on hand
• Restriction on the maximum amount of settlements with counterparties at the cash desk
• Two main primary cash desk documents
• Special cash register.
• A special document intended for the issuance of wages.

Cash limit

Every day, the cash desk can store an amount of money that does not exceed a certain limit. The limit or limitation of the amount is determined by the bank, in agreement with the head of the enterprise. The amount of the limit is the amount of money needed by the company to pay for small business expenses, the issuance of travel allowances, the payment of wages, etc. The amount of limits may be revised in connection with the growing need of the company.

Organizations, not individual entrepreneurs, must transfer excess cash to a bank account. To do this, if the amounts are large, enterprises use the services of collection, which at the end of the day come and pick up the excess. At the end of the month, the company-collection company exposes the amounts for the services rendered to our company.

The only case when the cash desk is allowed to have amounts in excess of the limit are the days of payment of wages. And then, there is a limit in the number of days - from 3 to 5. The amount of unpaid wages is marked in accounting as deposited and the money is deposited in the bank.

Limitation of cash payments

To begin with, let's remember who the counterparties are - these are market participants with whom our company interacts. Participants can be organizations, individual entrepreneurs and individuals. All of them interact with each other and carry out mutual settlements in cash, i.e. through the checkout.

When interaction occurs between organizations and individuals, there are no restrictions.

Between the organization and other organizations, between the organization and the individual entrepreneur - there is a limit of 100,000 rubles. within one contract. Those. You can pay or receive money only in an amount not exceeding 100,000 rubles. under one contract. If the amount of the contract is greater, then the remaining payments will have to be made through the current account. Or draw up several contracts that differ from each other. Inventing new slightly different contracts is done so that the regulatory authorities do not consider them made specifically to bypass the 100,000r limit.

Primary documents for accounting for cash on hand

The essence of the work of the cash desk is mutual settlements with counterparties, employees, as well as the issuance of money to accountable persons to pay for the needs of the enterprise itself. The most basic primary documents in cash accounting are:

• Incoming cash order (PKO)
• Expenditure cash order (RKO)
• Payroll or Payroll

Appointment of PKO and RKO- register the reception, or the issuance of money at the checkout. These documents should not have corrections, blots. If something needs to be corrected, a new document is issued.

In the work of a cashier, in addition to creating a PKO and cash settlement at the cash desk, there is one more action performed at the end of the day. This action will create and print a special report called "Cash Book".

Cash book report- this is a special type of register that collects all cash register movements per day: all PKOs and RKOs. The cash book shows the balance at the cash desk at the beginning of the day, all receipts from PKO, expenses from cash settlement and the balance at the end of the day.

Document "Payment, or Settlement and payroll"- this document is more for the payroll. For the cash desk (i.e. for the cashier), the printed form of this document is used to issue cash on wages. In the printed form "payroll" the employee signs for the money received. At the end of the day, the cashier sums up all the amounts paid and makes one general cash settlement for the total amount. The cashier pins the printed form of cash settlement to the printed form “Payment or Settlement and Payroll”

Examples of primary documents for working with cash at the checkout

Interaction of cash accounting with other accounts

As soon as the word mutual settlements at the cash desk is encountered, the phrase “suppliers”, “buyers”, “employees” should immediately pop up. Add here another section of accountable persons and a current account. And that's it. These are the most used accounting areas in companies that work with the cash register.

Now just a little practical task. Write out the accounting accounts with which, in your opinion, the cash account is involved (50)

What it looks like in terms of accounts

Now it's time to look into the chart of accounts and see how the account looks like in the 1C Accounting program. Let's try to talk about the account and "predict" what we expect to see when we start working with it. OK?

The characteristics of the 50th count tell us that the count:

"Analytical", since there are sub-accounts and sub-conto "Cash flows". Thus, all information about the company's cash is already detailed.

"Active"- we see the letter "A"

Remember, the account is “Active”, which means that the information from it in the Balance will go to the Asset table. The arrival of all money will be displayed in the Debit of the account, and the expense will go to the Credit of the account. The account balance can only be in Debit or 0.

Subconto "Cash flow" why is it interesting to us? The fact is that this subconto divides the information on the checkout into more detailed ones, showing us how moving cash. (by the way, remember that 51 accounts have the same subconto) Look at the real cash register report in "OSV on account 50"

Additionally

An accountant working at the cash desk is fully liable for the money entrusted to him: their accounting, control and balance.

The “cash book” report has its own sequential numbering and is compiled only on those days when there were at least some movements in the cash register. In those days when there was not a single PKO or RKO, the Cash Book report is not compiled.

Issuance of wages, when the recipient is not the employee himself, but someone for him, then the cashier requires a power of attorney.

Also, a power of attorney is required from the representative of the supplier, if he came to the cash desk of our company to receive money for something that we bought from him.

Receiving cash proceeds from retail sales imposes certain responsibilities on the organization. If settlements between organizations for the sale of goods, works, services occur mainly in a cashless manner, then settlements with individuals usually occur in cash, less often - using electronic means of payment.

In this article, we will analyze in detail the execution of cash documents, accounting, tax accounting and postings on retail revenue, which comes in the form of cash from individuals. Let's touch a little on the need to use cash registers.

1. Selling for cash with a cash register

2. How to arrange retail sales

3. How to fill out the register of the cashier-operator

4. Retail sales report

5. PKO for retail revenue

6. Entering PKO data into the cash book

7. Retail sales transactions - example

8. Retail sales invoice and sales book

9. Accounting for retail on the simplified tax system

10. Report on retail sales in 1C: Accounting

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic further in the article.

1. Selling for cash with a cash register

A legal entity or an individual entrepreneur who plans to accept cash as payment for their goods, work or services or make payments using payment cards, first of all decides whether he is obliged to use cash registers, or other forms of payment acceptance confirmation can be used .

The scope of application of cash registers (CCP) is regulated by the Federal Law of May 22, 2003 N 54-FZ “On the use of cash registers in cash settlements and (or) settlements using electronic means of payment”. In 2016, global changes were made to it.

Despite the fact that the topic of this article is not directly devoted to the use of cash registers in calculations, we will touch on this issue. Because this directly affects the further processing of documents.

CCP is used by all organizations and individual entrepreneurs when they carry out cash settlements or settlements using payment cards in the event of the sale of goods, the performance of work or the provision of services. This is the default condition.

Terms of mandatory application of CCP for cash and card payments with customers:

• - from February 1, 2017 - for those who are already using CCP
• - from July 1, 2018 - for organizations and individual entrepreneurs providing services to the public (now they issue BSO), for taxpayers on UTII and a patent (now they can issue sales receipts at the request of the buyer), owners of vending machines.

The cash registers used in the calculations should allow online transmission of settlement data to the tax office via the Internet via fiscal data operator(OFD). The buyer can receive both a paper check and a check by e-mail (this will be implemented through a special application on the buyers' phones).

There are a number of exceptions when CCP may not be applied. Among them, for example, the sale of newspapers and magazines, travel documents, trade in markets and fairs, peddling, sale from tanks of kvass, milk, sale of vegetables at random, etc. CCPs are also not used for settlements in remote and hard-to-reach areas.

Therefore, in the near future, when selling for cash, it will be mandatory to use a cash register, the exceptions are very modest.

2. How to arrange retail sales

So, next we assume that you use a cash register. But just punching a check on a cash register and transferring it to the buyer (sending it to e-mail) is far from everything. More precisely, everything is just beginning, because you need to know how to document retail sales.

The differences between the operating cash desk and the main cash desk of the organization should be clearly understood. Operating cash desk- this is a box with cash at the CCP (the accounting document here is the journal of the cashier-operator). Main (main) cash desk- this is the money for which the cash limit is set (the accounting document is already different - the cash book).

First, we will discuss the duties of the cashier-operator for receiving funds and processing documents. Then we will analyze the procedure for transferring cash from the operating cash desk to the main one.

So, during the sale, each buyer breaks through and is issued a cash receipt. All movements on the operating cash desk are reflected in Journal of the cashier-operator. In connection with the transition to online cash registers, it is not yet clear whether this journal will need to be maintained in the future or not. But while it is being used, it has not been canceled, so we will discuss the order of its maintenance and filling.

Regulations:

• "Standard rules for the operation of cash registers when making cash settlements with the population" (approved by the Ministry of Finance of the Russian Federation on August 30, 1993 No. 104, applied to the extent that it does not contradict Law No. 54-FZ)
• “Album of unified forms of primary accounting documentation for accounting for cash settlements with the population when carrying out trade transactions using cash registers” (forms approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132) - this document approved the form of the KM-4 cashier-operator Journal.

Despite the dates, these documents are up to date.

The journal of the cashier-operator is used to record operations for the receipt and expenditure of cash (revenue) for each cash register of the organization, and is also a control and registration document of meter readings. The KM-4 cashier-operator journal is the main document reflecting the movement of cash in the store's cash register. It is entered for each cash register separately.

3. How to fill out the register of the cashier-operator

The journal must be laced, numbered and sealed with the signatures of the head and chief accountant of the organization and the seal.

All entries in the "Journal of the cashier-operator" KM-4 are kept by the cashier-operator in chronological order, line by line, without spaces, in ink or a ballpoint pen.

Recordings are made based on z-reports(report with cancellation), which are removed at the end of the working day (shift). We will not give examples of z-reports, because their appearance depends on the cash register used.

Each new report must be on a new line. You can see an example of filling in the screenshots below.

If three shifts and different cashiers work on the same cash register, then three separate lines from the same date must be entered.

Pay attention to column 11 “Cash handed over” - this column indicates only the amount of cash received from customers (card payments and returns are not included).

A journal entry must be made every time a cashier shift opens, even if no cash has been received in the cashier for the day.

4. Retail sales report

After the z-report is taken and the next line is filled in the journal of the cashier-operator, the certificate-report of the cashier-operator in the form No. KM-6. The reference report reflects the readings of the counters of the cash register at the beginning and end of the shift, the revenue for the day (shift), the amount returned by the buyers. These data are identical to those entered in the register of the cashier-operator.

The Z-report is attached to the certificate of the cashier-operator (retail sales report) and, together with the cash proceeds, is submitted to the main cash desk.

5. PKO for retail revenue

So, we found out that at the end of the working day, retail revenue is transferred from the operating cash desk to the main cash desk. At the same time, the cashier of the main cash desk receives (from the cashier or senior cashier) cash proceeds, a certificate from the cashier-operator (report on retail sales) and the z-report attached to it.

The cashier must issue a PKO in the name of the person handing over the cash proceeds to the main cash desk (cashier, senior cashier) - for the entire amount of the proceeds received from him. If the proceeds are handed over by several cashiers, then the PKO is issued for each.

The line “Received from” indicates the full name of the person who delivers the proceeds, the line “Reason” indicates the retail proceeds (you can also indicate the name of the store or the number of the operating cash desk).

A stamp is put on the receipt from the PKO, and it is issued to the money depositor (cashier).

Data on the receipt of cash proceeds are entered in the cash book.

6. Entering PKO data into the cash book

A cash book is a special form (journal) for recording cash transactions, in which information is entered on all receipts and withdrawals of cash at the organization's cash desk.

Maintaining a cash book relies on the following regulations:

• - Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results"
• — Instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U.

The first shows a typical form of the cash book (No. KO-4), the second contains some rules for filling out. A legal entity carrying out cash transactions, regardless of the applicable taxation system, is obliged to keep a cash book (clause 1, clause 4.6 clause 4 of Directive N 3210-U). Individual entrepreneurs may not keep a cash book.

Cash book can be kept on paper or electronically:

• - on paper, the book is drawn up by hand or using a computer (other equipment) and signed with handwritten signatures.
• - in electronic form, the book is drawn up using a computer (other equipment), ensuring its protection from unauthorized access and signed with electronic signatures.

There are two ways to keep a cash book on paper:

• - with filling by hand (the book is printed in advance or bought, stitched and numbered pages);
• - with filling out with the help of software and hardware (the book is filled out on a computer and then printed out).

It is convenient to fill in the cash book using technical means, for example, in an accounting program. Usually, in the program, the cash book is generated automatically, based on the input and output cash orders.

At the end of each working day, the cashier prints and signs a sheet of the cash book, transfers to the accountant the PKO and RKO issued for the day. If during the working day no cash transactions were carried out, no entries are made in the cash book for that day.

During the calendar year (or other period determined by the organization), the printed sheets of the cash book are numbered (usually numbering occurs automatically when printed from the accounting program), collected in a folder, and at least once a year they are stapled into a single book, sealed by analogy with the cash book, completed by hand, certified by the signatures of the chief accountant and the head of the organization and the seal of the organization (if you use it).

An example of filling out the cash book, see below.

7. Retail sales transactions - example

Now that we have dealt with the execution of primary documents, let's look at retail revenue transactions using an example.

LLC "Ogorodnik" is engaged in the retail sale of vegetables to individuals. On September 14, vegetables were sold in the amount of 22,000 rubles, incl. VAT 10%. Individuals pay in cash at the store. The cost of goods sold amounted to 8,000 rubles. Let's make postings on retail revenue:

Debit 50-2 - Credit 90-1

Debit 90-3 - Credit 68- in the amount of 2000 rubles. - VAT charged

Debit 50-1 - Credit 50-2- in the amount of 22,000 rubles. - cash proceeds handed over to the main cash desk

Debit 90-2 - Credit 41- in the amount of 8000 rubles. - written off the cost of goods sold.

You can also use account 62, in which case the postings for retail revenue will be as follows:

Debit 62-1 - Credit 90-1- in the amount of 22,000 rubles. - reported revenue

Debit 50-2 - Credit 62-1- in the amount of 22,000 rubles. - the buyer's debt is paid off.

The rest is all the same.

A few words about the recognition of income in order to calculate income tax. Income is recognized:

1. With the accrual method: on the date of sale of goods, works, services.
2. With the cash method: on the day the money is received in bank accounts or at the cash desk.

In retail sales, if we do not consider prepayment, the moment of receipt of payment for goods, work, services and the transfer of goods, the performance of work, the provision of services, coincides in time. Therefore, the date of recognition of income in tax accounting for the accrual method and the cash method will coincide.

Income will be recognized on the date of sale of goods, work, services. Those. in our example, Ogorodnik LLC will reflect the receipt of income on September 14th.

8. Retail sales invoice and sales book

If the organization - the seller is on OSNO, then it is a VAT payer. Consequently, when selling goods, there is an obligation to charge VAT and issue an invoice. However, a retail customer who purchases goods for their own consumption does not need an invoice.

For this situation, the Tax Code provides a separate rule. According to paragraph 7 of Article 168 of the Tax Code, when selling goods for cash by organizations and individual entrepreneurs in retail trade, public catering and when performing work, providing services to the population, it is not necessary to issue invoices. It is enough to give the buyer a cash receipt or other document of the established form.

But the question arises, if an invoice is not issued for retail sales, then what should be recorded in the sales book? The Rules for maintaining the sales book (approved by Government Decree No. 1137 of December 26, 2011) states that in such a situation, the details of the CCP control tape (z-report) generated per day are recorded in the sales book.

When filling out the sales book, you will also be faced with the question of what to indicate in columns 7 and 8. This is the name and TIN / KPP of the buyer, you do not have them. These columns must be filled with dashes. In column 2 "Operation type code" you will indicate code 26. This is the code for VAT non-payers, including individuals.

9. Accounting for retail on the simplified tax system

In tax accounting on the simplified tax system, the date of recognition of income is the date of receipt of funds from the buyer (cash method). Those. for our example, if Ogorodnik LLC works on the simplified tax system, income will be recognized on the same day - September 14, when the sale took place and the funds came to the cash desk.

Postings on retail revenue on the simplified tax system will be similar to the previous example, only there will be no VAT posting.

Tax accounting for retail on the simplified tax system is kept in the Book of Accounting for Income and Expenses. The basis for making an entry in the book will be a cash receipt order, because. it is he who is the primary accounting document confirming the deposit of funds at the cash desk.

The book entry will look something like this:

PKO No. 54 dated 09/14/16

Obtained from sales to retail customers

10. Report on retail sales in 1C: Accounting

For those who keep records in the 1C: Accounting program - see how to compile a retail sales report in 1C: Accounting in video format.

What problematic issues did you encounter in accounting and registration of retail revenue? Ask them in the comments!

Retail sales transactions and cash registers

In addition to non-cash payments, the enterprise can carry out operations for the receipt and expenditure of cash, called cash transactions. Consider, using examples, how cash transactions are recorded, as well as accounting entries on the cash register.

Operations related to the receipt, disposal, cash flow in accounting are reflected in account 50 "Cashier". Accounting for cash transactions is possible if there are primary documents drawn up in accordance with the legislation of the Russian Federation.

Primary cash documents:

• PKO (KO-1) - the receipt of funds at the cash desk is registered;
• RKO (KO-2) reflects the outflow of cash from the cash desk;
• Journal of registration of incoming and outgoing cash documents (KO-3) - is intended for registration of primary documents of incoming and outgoing cash orders (form KO-1 and KO-2);
• Cash book (KO-4) - records all cash register movements.

The main operations with cash are shown in the figure:

Accounting for cash transactions is presented schematically in the figure:

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Cashier accounting entries

Example 1. Postings on issuance from the cash register to the subreport

Lichi LLC has set a cash limit of 60,000 rubles. Cash balance at the beginning of the working day - 21,450 rubles. Operations for the working day: payment received from buyers in the amount of 36,240 rubles. and 15,625 rubles, funds were issued to an accountable person for the purchase of office supplies - 9,000 rubles. The total income to the cash desk amounted to 51,865 rubles.

The accountant of Lichi LLC compiled the following cash register entries:

The balance of cash on hand at the end of the day is 64,315 rubles. Surplus cash must be handed over to the bank in accordance with cash discipline.

Example 2. Cash collection transactions

Lichi LLC transferred the retail proceeds to the collector for transportation to the bank and subsequent transfer of funds to the r / account in the amount of 915,000 rubles. Under the contract, the cost of the services of a collector is 0.14% of the amount collected.

The accountant of Lichi LLC reflected the cash collection with the following entries:

Example 3. Postings for payment from the cash desk of dividends

According to the results of 2015, it was decided to distribute the profit of Lichi LLC among its participants - the founder Piktiv A.N. (not an employee of the organization) and director Amok K.A. The share of the founder is 457,000 rubles, and the share of the director is 121,000 rubles.

The accountant of Lichi LLC formed the following entries for the payment of dividends to the founder and director:

Account Dt	Account Kt	Posting amount, rub.	Wiring Description	A document base
84	75-2	457 000	Accrual of profit Piktiv A.N.
75-2	68 personal income tax	59 410	Withheld personal income tax	Help-calculation
84	70	121 000	Accrual of profit Amok K.A.	Decision of the general meeting on the payment of dividends
70	68 personal income tax	15 730	Retained by NFL	Help-calculation
75-2	50-1	397 590	Payment of income Piktiv A.N.
70	50-1	105 270	Income payment Amok K.A.	Decision of the general meeting on the payment of dividends, KO-1

KO-2 "Expenditure cash order" 73-1 50 Loan issued to employees. No. KO-2 "Expenditure cash order" 75-2 50 Income from the role in the organization was paid from the cash desk to persons who are not employees of the organization. No. KO-2 "Expenditure cash order" 76-4 50 The deposited amounts have been paid out. No. KO-2 "Expenditure cash order", Card of deposited amounts. 76-3 50 Money issued to pay off losses from joint activities. No. KO-2 "Expenditure cash order" 79-2 50 Money issued by the structural divisions of the organization. No. KO-2 “Expenditure cash order” 81 50 Own shares were redeemed for cash from shareholders. No. KO-2 "Cash outflow order" 91-2 50 Negative exchange rate differences are reflected in connection with the change in the ruble exchange rate against foreign currency held in the cash desk of the organization. Accounting reference-calculation 94 50 Reflected the lack of money in the cash register.

Accounting entries for cash transactions

Debit Credit Content of business transactions Primary documents 50-1 50-2 Transfer of cash from the operating cash desk to the cash desk of the organization (if there are several cash desks). “Incoming cash order” (KO-1), “Reference - report of the cashier-operator” (KM-6) “Journal of the cashier-operator” (KM-4). 50 51 Receipt of cash from the current account by check to the cash desk of the organization. "Incoming cash order" (KO-1), Bank statement on the current account, Check stub from the checkbook. 50 52 Receipt of cash from a foreign currency account to the organization's cash desk. "Incoming cash order" (KO-1), Bank statement on a foreign currency account. 50 55 Receipt of cash from a special account to the organization's cash desk. "Incoming cash order" (KO-1), Bank statement on a special account. 50 62 Receipt of an advance payment from buyers on account of the supply of goods (works, services).

Examples of cash register entries: payment, receipts, collection, surpluses and shortages

In the accounting of Bonus LLC, the following entries will be made: Dt Kt Description Amount Document 50.01 51 Funds were received from the bank to the cash desk of Bonus LLC to pay wages of 964,000 rubles. Incoming cash order 70 50.01 Salaries were paid to the employees of Bonus LLC 964,000 rubles.
Expenditure cash order, payroll statement in the amount of 11,500 rubles. The money was given to purchase paper for the needs of the accounting department.

Upon the purchase of paper, Medvedev provided an advance report and a receipt for payment in the amount of 9,840 rubles, VAT 1,501 rubles. Balance of unused funds Medvedev A.G. entered into the cashier.

In the accounting of Mercury 1 LLC, these transactions were reflected as follows: Dt Kt Description Amount Document 71 50.01 Medvedev A.G.

Prednalog.ru

Incoming cash order "(KO-1), KKM check. 50 62 Cash received for sold goods, works, services (if account 62 “Settlements with buyers and customers” is applied). "Incoming cash order" (KO-1), KKM check. 50 70 Return to the cash desk of overpaid amounts of wages. "Incoming cash order" (KO-1), 50, 50-3 71 Return to the cash desk of unused accountable amounts and cash. "Incoming cash order" (KO-1), 50 73-2 Cash receipts at the cash desk in repayment of material damage caused by employees. "Incoming cash order" (KO-1), 50 73-1 Receipt of payments from employees of the enterprise for loans issued. "Incoming cash order" (KO-1), 50 75-1 Contributions of founders to the authorized capital of the enterprise in cash.

Cash accounting entries

Info

The sale of products for cash is reflected (using account 62 “Settlements with buyers and customers”). No. KO-1 "Incoming cash order", KKM check. 50 70 The return to the cashier of overpaid amounts of wages is reflected. No. KO-1 “Incoming cash order” 50, 50-3 71 Unspent accountable amounts and cash were returned to the cashier. No. KO-1 "Incoming cash order" 50 73-2 Received payments from employees in repayment of material damage caused by them. No. KO-1 "Incoming cash order" 50 73-1 Received payments from employees on loans issued. No. KO-1 "Incoming cash order" 50 75-1 Reflects the contribution of the founders of contributions to the authorized capital of the organization in cash. Constituent documents, No. KO-1 "Incoming cash order" 50 76-3 Funds received: - on account of profits received from joint activities, - from equity participation in other organizations.

Account 50 cashier. typical postings on account 50.

The share of the founder is 457,000 rubles, and the share of the director is 121,000 rubles. The accountant of Lichi LLC generated the following entries for the payment of dividends to the founder and director: Account Dt Account Kt Transaction amount, rub.

Attention

Description of the transaction Base document 84 75-2 457,000 Accrual of profit Piktiv A.N. Decision of the general meeting on the payment of dividends 75-2 68 personal income tax 59,410 Personal income tax withheld Reference-calculation 84 70,121,000 Accrual of profit Amok K.A.

Decision of the general meeting on the payment of dividends 70 68 Personal income tax 15 730 Withheld by the NFL Reference-calculation 75-2 50-1 397 590 Payment of income Piktiv A.N. Decision of the general meeting on the payment of dividends, KO-1 70 50-1 105 270 Payment of income Amok K.A.

2.13. basic accounting entries for accounting of cash transactions

In addition to the abolition of the establishment of a cash limit, they may not use expenditure and receipt cash orders in their activities. However, if they are applied, entrepreneurs must adhere to the rules for filling out unified forms in order to avoid fines from inspection structures.
Postings for accounting of cash transactions Cash transactions show the cash flow of business entities. To reflect the actions for accepting and issuing funds, an incoming cash order (PKO) and an outgoing cash order (RKO) are issued.
The increase in funds can be made from the following sources: current account, transactions with customers, funds of accountable persons, other income.

Cash transactions: payment of dividends, issuance to the account, collection

In addition to non-cash payments, the enterprise can carry out operations for the receipt and expenditure of cash, called cash transactions. Consider, using examples, how cash transactions are recorded, as well as accounting entries on the cash register.

• 1 Accounting for cash transactions
• 2 Accounting entries on the cash desk
  • 2.1 Example 1. Postings for issuance from the cash register to the sub-report
  • 2.2 Example 2

    Cash collection transactions

  • 2.3 Example 3: Dividend payout transactions

Accounting for cash transactions Operations related to the receipt, disposal, movement of funds in accounting are reflected in account 50 "Cashier". Accounting for cash transactions is possible if there are primary documents drawn up in accordance with the legislation of the Russian Federation.

Basic accounting entries for accounting for cash transactions

Cash withdrawals can be made for the following purposes:

• payment of remuneration by employees (wages, bonuses, bonuses, etc.);
• payment for goods, works, services (both in the form of an advance payment and for actually received goods);
• insurance compensation, the payment of which is provided for by the insurance contract;
• issuance of funds to employees under the report (both for household needs and for travel expenses).

Only funds received as proceeds from sold goods (works, services) can be issued from the cash desk. If the organization is an intermediary or is engaged in commission trading, then all funds received for payment in favor of third parties must be transferred to the bank. The basis for the issuance of cash from the cash desk is an expense cash warrant. All cash transactions must be reflected in the cash book.

Preparing accounting entries for cash transactions

Postings on the main cash transactions To account for cash on hand, as well as to reflect the turnover of cash, account 50 is used. We will consider the main postings of cash transactions with examples.

Receipts and write-offs of cash The issuance of funds to employees under the report, as well as the issuance of wages, are the most common grounds for receiving funds from the bank for their subsequent write-off. Cash receipts at the cash desk can be carried out by an accountable person when returning the balance of funds that were not used for household needs or during a business trip.

Consider each of the above situations with examples. LLC "Bonus" pays salaries to employees through the cash desk.
The amount to be issued is 964,000 rubles.

Formation of accounting entries for accounting of cash transactions

Credit Content of business transactions Primary documents 50-1 50-2 Transferred money from the operating cash desk to the cash desk of the organization. No. KO-1 “Incoming cash order”, No. KM-4 “Journal of the cashier-operator”, No. KM-6 “Reference - report of the cashier-operator”. 50 51 Received money in the cashier of the current account. No. KO-1 "Incoming cash order", Bank statement on the current account, Check stub for receiving cash from the current account. 50 52 Money has been received at the cash desk from a cash account. No. KO-1 "Incoming cash order", Bank statement on a cash settlement account. 50 55 Cash received from a special account. No. KO-1 "Incoming cash order", Bank statement on a special account. 50 62 Cash advance received on account of delivery of products (works, services). No. KO-1 "Incoming cash order", KKM check.
Postings on issuance from the cash desk to the account of Lichi LLC, a cash limit is set in the amount of 60,000 rubles. Cash balance at the beginning of the working day - 21,450 rubles. Operations for the working day: payment received from buyers in the amount of 36,240 rubles. and 15,625 rubles, funds were issued to an accountable person for the purchase of office supplies - 9,000 rubles. The total income to the cash desk amounted to 51,865 rubles. The accountant of Lichi LLC made the following accounting entries on the cash register: Account Dt Account Kt Transaction amount, rub. Description of the transaction Supporting document 71 50 9 000 From the cash desk of Lichi LLC, funds were issued to the accountable person KO-2, application from the accountable person 50 62 36 240 Payment from the buyer KO-1, cash receipt 50 62 15 625 Payment from the buyer KO- 1, cash receipt Cash balance at the cash desk at the end of the day - 64,315 rubles. Surplus cash must be handed over to the bank in accordance with cash discipline. Example 2