Where is the FFP applied
Regardless of the legal form, every enterprise is obliged to keep accounting and tax records. Completeness of its management depends on the orders of the management and the chosen system (USN, UTII, KNS). In any case, the basis for making accounting information in the statements are documented business transactions. Receipt cash order is the primary accounting document, reflecting the cash flow in the cash register of the company. All organizations engaged in cash transactions are obliged to record the movement of funds on account 50 "Cashier". For receipt of specific amounts apply cash receipts, for expenditure transactions - expenditure. In parallel, for cash accounting, a cash register is established. Accounting data for the active balance sheet 50 and the register of registration of cash checks should be comparable at the end of each working day.
A cash order is filled in strict accordance with the form approved by the State Statistics Committee of the Russian Federation on August 18, 1998, Resolution No. 88. The unified form KO-1 is used for an automated accounting system and manual filling. A single form of FFP consists of two parts, which contain an unequivocal confirmation of the fact of depositing cash. The detachable part is a receipt, which is issued to confirm the introduction of a certain amount by an individual. The information contained in it is confirmed by the signatures of the chief accountant and the cashier who accepted the money. A prerequisite for the authenticity of the document is the seal on the cash voucher receipt: most of the print is on the receipt, but a small fragment must be printed on the FFP. The main part of the order remains in the organization, certified by the signatures of the cashier, the head (in the absence of accounting), the chief accountant or an employee who has the right to sign on the basis of the order. FFP is a document in which corrections are not allowed; therefore, its completion must fully comply with the approved standards and reflect reliable data.
The procedure for filling FFP
Filling the PKO should be given special attention, because the cashier is liable for the contents of the cashier and the accuracy of the documents that are signed. The incoming cash order is also carefully checked by the chief accountant of the company, since if the correspondent accounts of the counterparties are incorrectly filled in, the error is reflected in all registers of accounting, management and tax accounting. Filling PKO occurs in stages, from the first line of the form, in the following sequence.
Step-by-step instructions for filling the FFP
- Name of company. This line indicates the legal form of the enterprise and its name, which should correspond to the Unified State Register of Legal Entities in full or abbreviated form. The structural unit of the organization is prescribed in case of its presence, otherwise a dash is put.
- The sequence number of the document is entered in accordance with the register of registration of PKO, which is formed from the beginning of the calendar year.
- The date of the funds is entered in the date column, the format of the record is standard for DD documents. MM. YYYY
- The cells for specifying the corresponding accounts can be filled not by the cashier, but by an accountant who further reflects this information on the accounts and accounting registers. In the line “Debit” the account 50 “Cashier” is reflected, it is possible to use the currency office or the analytical subaccount, registered in the accounting policy of the enterprise. To fill the line "Credit" you need to know the source of funds.
- The amount received in the cash register, is written in numbers with an indication of kopecks.
- The next column is filled in when the destination codes are used in the enterprise; if this information is not spelled out in the accounting policy, then a dash is put.
- Further it is prescribed from whom the indicated amount was accepted. When depositing funds by an employee of the company, his name and initials are recorded; if the amount is contributed by an individual representing a third-party company, then the full name of the organization of the counterparty must be indicated, and the data of the individual and his power of attorney number can be indicated in the appendix.
- The basis for the receipt of cash can be an agreement with the counterparty, an order of the head of the organization, an advance report, etc., depending on the source of income.
- The amount in words, pennies can be written in numbers. When filling in this line, the text-free field must be marked with a dash to exclude the possibility of additional writing.
- When an enterprise operates with VAT, its amount is indicated in the “Including” line; if the tax is not paid or is not included in this amount, put a dash or write "Without VAT".
- The appendix contains additional documents, for example, the number and date of the power of attorney for an employee of another organization, the number of the shipping document that the buyer pays, the date and number of the order for the employee to compensate the damage, etc. The receipt of the PKO must fully duplicate the information contained in the order. After filling, it is torn off and transferred to the person who contributed the money, sometimes it is possible to confirm receipt of cash using a cash receipt (if the company has a cash register). The form of a cash order in the accounting programs is identical to typographic forms, the order of their filling is similar.
The main sources of cash in cash
- Current account of the company.
- Partial or full payment from buyers.
- Return of the accountable amount.
- Receipt of funds from other debtors and creditors.
- Funds received from branches / divisions.
- Return of the loan issued to the employee.
- Amount overpaid to suppliers.
- Repayment of the debt resulting from the inventory, etc.
Who is entitled to sign a cash receipt
All cash documents, including PKO, have the right to sign, on the basis of Regulation-373 P, the following persons:
- chief Accountant;
- an accountant who has the right to sign on the basis of an order;
- head of enterprise.
Any accountant has the right to fill out the form. The cashier signs the document after receiving the specified amount in the cashier of the organization and a thorough check of the filling of the document. In the absence of an accountant in the staff or his temporary absence from the workplace, the head of the enterprise can issue and sign a cash order.
PKO traffic in accounting registers
PKO after holding is reflected in the cash book, which is filled daily by the cashier. To reconcile all the cash documents received in a day with the actual availability on the cash register of the enterprise, the cashier maintains this book. When you make a next sheet of data are entered into it about all cash cash orders and consumables. At the beginning of each day, the balance is recorded at the cash register, which is recalculated at the end of the day, taking into account all receipts and expenses. Control over the timely entry of entries in the cash book and the accuracy of the information reflected is exercised by the chief accountant or the head of the company, who signs each sheet of the cash book.
FFP in automated accounting
When an enterprise applies an automated accounting system, which is currently the rule, and not the exception, the process of filling FFP is greatly simplified. Programs with which organizations maintain accounting, management and tax accounting allow you to automatically fill out most of the documentation. Each document filled out in the program is carried out (passes through all the relevant registers) and is printed. When using specialized programs, the possibility of incorrect filling out not only cash, but also all accounting forms is significantly reduced.