The receipt of funds in the cash register is reflected. Accounting for cash receipts at the cash desk. Disposal from the cash register: accounting entries

Receipt of funds to the organization's cash desk is registered cash receipt order. It is usually called PKO for short. The PQR form was approved in Resolution of the State Statistics Committee of August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for accounting cash transactions, for recording inventory results." There it is called: "Form No. KO-1." PKO (its appearance we'll look at it a little later) consists of two parts - an order and a receipt. When depositing funds into the organization's cash desk, a receipt is issued to the person who deposited them, and the order remains with the organization.

The order of movement of the PKO through the levels of the organization, in brief, is as follows. The accountant writes out the PKO, the organization's seal is put on the PKO, the chief accountant (or other authorized person) signs on it, after which the order is transferred to the cashier, who checks the details of the order, receives money from it and issues a receipt to the person who deposited the money.

Accountant and cashier in automated accounting of cash transactions

Even before we get acquainted with the features of filling out a document that is used in 1C: Accounting, let's consider the issue of separating the functions of an accountant and a cashier during the automated processing of cash orders.

The accountant can formulate cash receipt order, print it out on a printer (in order to put the necessary signatures and seals on the paper copy of the order) and hand it to the cashier. At the same time, the accountant, after forming electronic document, writes it in the system, but does not carry it out - that is, presses the button Write down in document form and does not touch the button OK. After the document is written, it will be saved in the database, but will not generate any movements in the registers. That is, there will be a document, but there will be no impact on the state of accounting, on the state accounting registers, he won't. When the cashier finishes working with the PKO, he receives the required amount for it - he can find the document in the database, open it and post it by pressing the button Conduct in the form of a document.

Well, if the money under the PKO is never deposited, the document will remain recorded, but not posted, that is, it will not affect the state of accounting.

By the way, the cashier, in addition to the above-described manipulations with the PKO, must register the order in the cash book (F No. KO-4). 1C:Accounting also takes care of the formation of the cash book. Despite the fact that accounting is almost completely automated, some information - such as the same PKO or cash book sheets - is not yet completely entrusted to electronics. Therefore, a lot of things - in particular - the sheets of the cash book, which we will talk about below, have to be printed, filed, stored - as in ordinary accounting.

The procedure for processing documents in each specific accounting department may differ from the standard one. By the way, this applies not only to cash transactions.

Registration of PKO

In order to open the list of documents for the software, you need to run the command Cash desk > Receipt cash order. In the list window that appears, click on the button Add- a window for selecting the type of document will appear.

Listed below are the types of documents that can be used to organize the receipt of funds, as well as examples of operations with accounting records containing correspondence of accounts. Please note that here and further we will mainly show schematic entries, which will be converted to a more detailed form during accounting. For example, in 1C: Accounting, account 50 is not used in postings - it is represented in postings by its own subaccounts.

Let's consider small example. On January 16, 2009, the organization’s cash desk received cash from its current account in the amount of 10,000 rubles.

For the created PQS, select the type of document Receiving cash from a bank, the PKO form will open, which you need to fill out.

Here we fill out the details Sum- enter 10,000 rubles, on the tab Payment details set the following parameters:

Let us recall that analytical accounting in the context of cash accounts (in particular, for account 50 and its subaccounts) is carried out according to subaccount Cash flow item (CFA). The presence of this analytical section is intended for automated completion of the Cash Flow Report (Form No. 4). You will have to provide each “monetary” document with information about the DDS article. If Form No. 4 is not needed by your organization for some reason, it is best to disable the cash account analytics ( Enterprise > Setting up accounting parameters, tab Cash).

Tab Seal needed to fill out the details that are used when printing the document. To print the PQP, click on the button Seal. The PKO form will be displayed on the screen - the same Form No. KO-1 that we talked about above.

Let's press the button OK in the document window, it will be recorded, posted and displayed in the document list window Receipt cash orders.

Often after a document has been recorded and carried out, there is a need to clarify the details of its implementation. For example, in order to find out exactly which transactions this document generated, in which registers the entries were made. Let us remind you that in order to find out details about posting a document, you need to select it and click on the button, which is located on the toolbar of the document list window. You can see the result of clicking this button in the figure below.

Moreover, this window provides not only data on the posting, but also allows you to edit it manually (by checking the appropriate box), as well as receive a full report on the posting of the document with detailed information about all movements of the document in the registers. To obtain this information, click on the button Document movements report in the window Result of the document. The report on document movements displays the same data that is displayed in the window for viewing the results of document posting, however, all of them are placed on one sheet - this is convenient for quick viewing and for printing.

Entry based

When filling out PKO and other cash documents (by the way, this applies to any 1C:Accounting documents in general), it is very convenient to use the based entry mechanism. It allows you to enter one document based on another. This method of entering documents seems quite logical - after all, documents quite often contain repeating information and it, this information, can be used.

You can enter the PKO on the basis of documents such as Invoice for payment to the buyer, Sales of goods and services, Commissioner's sales report, Retail sales report.

The PKO itself can serve as the basis for filling out the document. This could be a document Reflection of VAT accrual, Account cash warrant, Invoice issued.

Now let's look at cash outflows from the cash register.

Each enterprise in the course of its operation economic activity faces the use of cash, whether it is payment wages employees through the cash register, issuing cash on account or paying for goods and services. In the article we will talk about the intricacies of accounting for cash transactions, and also consider typical cash register entries.

Cash transactions mean operations in which an organization issues and accepts cash in the form of banknotes or coins. The organization can issue and accept funds to both legal entities and individuals. Conducting cash transactions is regulated by the procedure described by the Tax Code of the Russian Federation.

The main cash operations include receiving and issuing cash, storing funds in the cash register and transferring them to the bank. All operations are carried out subject to mandatory compliance with the cash limit, the amount of which is determined by each enterprise individually and recorded in the relevant documents.

The following receipts can be made to the cash desk:

• payment by the buyer (customer) for goods, services, work;
• return of funds by an accountable person previously issued for economic needs or for;
• revenue from the sale of products in a retail chain;
• loan settlements;
• payment of interest on shares;
• refund by the supplier;
• receipt of funds purchased by the organization from the bank.

The basis for depositing cash into the cash register is a cash receipt order.

Funds can be disbursed from the cash register for the following purposes:

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

Only funds received as proceeds from sold goods (works, services) can be issued from the cash register. 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 issuing cash from the cash register is an expense cash order.

All cash transactions must be reflected in the cash book.

Postings for basic cash transactions

To account for cash in the cash register, as well as to reflect cash turnover, use.

Let's look at the basic cash register transactions using examples.

Cash receipts and write-offs

The issuance of funds to employees on account, as well as the issuance of wages, are the most common basis for the receipt of funds from the bank for their subsequent write-off.

Receipt of cash to the cash desk can be carried out by an accountable person when returning the balance of funds that were not used for business needs or during a business trip.

Let's look at each of the situations described above using examples.

Bonus LLC pays wages to employees through the cash register. The amount to be issued is RUB 964,000.

The following entries will be made in the accounting of Bonus LLC:

Let's consider another example with the issuance and receipt of funds through the cash register:

Mercury 1 LLC issued funds on account to employee A.G. Medvedev. in the amount of 500 rubles. The money was issued for the purpose of purchasing paper for accounting needs. Upon purchase of the 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. deposited into the cash register.

In the accounting of Mercury 1 LLC, these transactions were reflected as follows:

Cash collection

Let's say:

LLC "Magnit Plus" was transferred to the collector in cash retail proceeds for delivery to the bank and crediting to the current account in the amount of 856,000 rubles. According to the agreement, the cost of collection services is 0.15% of the collected amount.

The following entries were made in the accounting of Magnit Plus LLC:

Postings for shortages at the cash desk

Let's assume that when transferring funds in the amount of 856,000 rubles. a shortage was identified (RUB 8,400)

In this case, the accountant of Magnit Plus LLC will reflect the following transactions in accounting:

Payment of funds to founders in the form of dividends

Let's say:

Olymp LLC decided to distribute the profit received at the end of 2015 between the company's participants - founder Petrenko and director Sidorenko. The share of the founder Petrenko, who is not an employee of Olimp LLC, is 465,000 rubles, the share of director Sidorenko is 118,000 rubles.

The following entries were made in the accounting of Olimp LLC:

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Incomplete posting of cash received at the cash desk