F.N. Filina
expert of the journal "Russian Accountant

2. Accounting and analysis of cash transactions in the AUSO "Verkhne-Otarsky boarding school"

2.1. Brief organizational and economic characteristics of the enterprise

According to the development plan National economy TASSR in 1962 in the village of Verkhniye Otary, Sabinsky district, an orphanage boarding school for mentally retarded children with 60 beds was organized on the basis of the premises of the Upper Otar orphanage. Currently, care is being taken for 75 beds. Since 1965, Garaev Imametdin Garaevich has been the permanent head of the boarding school.

Today's pupils are disabled children from childhood, lying sick with a diagnosis of cerebral palsy, oligophrenia in the degree of imbecility, idiocy, Down's disease. For the most part, children are unteachable. But thanks to the purposeful work of the medical and social rehabilitation team, some children are accustomed to work and self-service. They help with the household chores, take care of the animals and birds of their small zoo, and grow flowers and vegetables.

Thanks to the constant attention and funding of the ministries of social security of Tatarstan and Russia, the material and technical base is being improved, special medical equipment is being purchased, and good social and living conditions are being created for the pupils.

In 2003, a new building of the health-improving building was put into operation, where there is a gym, a locksmith's, a therapeutic game room, a massage room, a classroom and a sewing workshop.

Since 2004, the boarding school has acquired the status of a health and rehabilitation center that provides consultative, diagnostic, therapeutic, correctional and pedagogical assistance to children and adolescents with disabilities.

The boarding house has its own mini-bakery, winter greenhouse, independent water supply system. In October 2004, a new building for lying children was put into operation.

The team of the boarding school, in which 75 people - teachers, doctors, technical and service personnel, was awarded diplomas from the ministries of social security of Russia and the Republic of Tatarstan.

State Social Service Institution of the Ministry social protection Republic of Tatarstan Verkhne-Otarsky boarding school for mentally retarded children was established on the basis of the Decree of the Council of Ministers of the Tatar TASSR dated December 22, 1961 No. 756.

In its activities, the orphanage is guided by the law Russian Federation and the Republic of Tatarstan, orders and orders of the Ministry of Social Protection of the Republic of Tatarstan, legal acts and the charter.

The institution is designed to permanent residence disabled children, needs care, household and medical and social services, rehabilitation services, training, education, as well as social and labor adaptation.

The institution has in operational management separate property, an independent balance of settlement and personal accounts in banks, a seal and a stamp with the full name of the Institution and the name of the body in charge of which it is located, company symbols.

The institution is created without limiting the period of activity. The institution is financed from the budgetary funds of the Republic of Tatarstan and has an annual cost estimate.

Since September 1, 2007, it has been transformed into autonomous institutions. AUSO "Verkhne-Otarsk orphanage boarding school for mentally retarded children" of the Ministry of Labour, Employment and Social Protection of the Republic of Tatarstan was established in accordance with the Federal Law "On autonomous institutions”and by the Decree of the Cabinet of Ministers of the Republic of Tatarstan No. 320 dated July 23, 2007. “On the creation of an autonomous social service institution “Verkhne-Otarsky orphanage boarding school for mentally retarded children” by changing the type of the existing state stationary social service institution of the Ministry of Social Protection of the Republic of Tatarstan Verkhne-Otarsky orphanage boarding school for mentally retarded children.

AUSO is a legal entity and on its own behalf can acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court. The founder of the AUSO is the Republic of Tatarstan represented by the Ministry of Labour, Employment and Social Protection of the Republic of Tajikistan. property owner and land plot AUSO is the RT represented by the Ministry of Land and Property Relations of the RT.

The legal status of the AUSO, its rights and obligations are determined by the Civil Code of the Russian Federation, the Federal Law "On Autonomous Institutions", the Federal Law "On the Fundamentals of Social Services for the Population in the Russian Federation", as well as this Charter.

AUSO is created without limiting the period of activity. It has a round seal and a corner stamp with its name, emblem, its own symbols and other details.

The main goal of the AUSO is to provide social services to minors aged 4 to 18 with mental disabilities.

The activities of the AUSO are carried out on the basis of a state task. The procedure for financial support of the state task for the AUSO is approved by the Cabinet of Ministers of the Republic of Tajikistan.

The governing bodies of the AUSO are the Supervisory Board and the Director. The Supervisory Board is the supreme governing body of the AUSO. The director is executive body management of the AUSO and on the basis of unity of command manages the personnel of the AUSO. The Supervisory Board of the AUSO is composed of eleven members.

The Supervisory Board includes:

Representative of the property owner (on the recommendation of the authorized body for property relations) - 1 person;

Representative of the local self-government bodies of the municipality in whose territory the AUSO is located (on the recommendation of the Head of the municipality) - 1 person;

Representative of the territorial subdivision of the Department of the Treasury of the Ministry of the Republic of Tatarstan in municipality, on the territory of which the AUSO is located (on the recommendation of the Ministry of Finance of the Republic of Tatarstan) - 1 person;

Representatives of the public, including persons with merits and achievements in the relevant field of activity (on the recommendation of the Head of the municipality) - 3 people;

Representatives of the labor collective (on the basis of the decision of the meeting of the labor collective of the AUSO, adopted by a majority of votes from the list of participants in the meeting) - 2 people.

The term of office of the AUSO Supervisory Board is five years. The Chairman of the Supervisory Board is elected for the term of office of the Supervisory Board by the members of the Supervisory Board by a simple majority vote of the total number of votes of the members of the Supervisory Board from among, as a rule, representatives of the business community who are members of the Supervisory Board.

Organizational structure of AUSO management according to staffing has the following divisions:

1. Administrative and economic staff: director, Chief Accountant, Deputy Director, Human Resources Specialist, Civil Defense Specialist, Warehouse Manager, Household Manager.

2. Employees directly providing social services: chief physician, head nurse, senior educator.

The organizational structure of the AUSO management is as follows (Figure 2.1.1):

Figure 2.1.1 Organizational structure of AUSO management

The property of the AUSO is assigned to it on the basis of the right of operational management authorized body on property relations.

The land plot necessary for the implementation of the AUSO of its statutory tasks is provided to it on the right of permanent (unlimited) use by the authorized body for property relations.

AUSO in relation to the property assigned to it exercises the rights to use and dispose of it within the limits established by law and the agreement on the assignment of property.

Sources of formation of property and financial resources AUSO are:

Property transferred to him by the authorized body for property relations;

Budget revenues in the form of subsidies and subventions;

Funds allocated to finance the AUSO by local governments;

Funds from the provision of paid services;

Funds of sponsors and voluntary donations of citizens;

Other sources not prohibited by applicable law.

The property and funds of the AUSO are reflected in its balance sheet and are used to achieve the goals defined by its Charter. Not movable property, assigned to the AUSO or acquired at the expense of funds allocated to it by the founder for the acquisition of this property, as well as especially valuable movable property held by the AUSO, is subject to separate accounting in the prescribed manner.

Composition of pupils

Age composition of pupils
From 1.5 to 3 years - 14 people. From 3 to 7 years old - 16 people.
From 7 to 15 years old - 93 people. Over 15 years old - 21 people.

The social composition of pupils
Children - orphans - 27 people.
Left without parental care - 117 people.

Indicators of the level of mental development of pupils
(based on the conclusions of the CD and K of Syzran)

Of the total number of children for health reasons as of 01.09.2008.
144 people have diagnoses:
1. Mental retardation - 33 children
2. Mental retardation of varying degrees - 24 children
3. Intellectual development at the lower limit of the norm - 38 pupils
4. Delayed speech development - 26 children
5. Behavioral disorders - 22 people
6. Normal level of development - 49 pupils

Housing conditions of pupils

88 people have housing assigned to them. 54 pupils have been registered for receiving extraordinary housing. Social teachers twice a year check the safety of the housing assigned to the orphans. Correspond with the guardianship and guardianship authorities of other cities and regions on the issue of the safety of housing, renting.
Issues related to the recovery of alimony are resolved. 90 people have the right to receive alimony, 23 pupils receive alimony. The administration of the orphanage comes out with statements of claim to court for alimony. The issue of alimony is very difficult to solve. The orphanage accepts children from all over the Samara region. In court decisions (Syzransky district, Shigonsky district, Oktyabrsk, Samara, Kirovsky district), alimony is collected in favor of the guardianship and guardianship authorities. The administration of the orphanage is again forced to go to court with an application to change the exactor in favor of the orphanage with the transfer of money to the child's personal account. The parents of 14 children have been put on the wanted list.
Have the right to receive alimony - 90 pupils.
Receive alimony - 23 pupils.

Receive survivor's pensions - 69 people.
Receive disability pensions - 30 people.

The administration of the orphanage determines the citizenship of the pupils. 9 people are stateless. One of the reasons for the late registration of citizenship is the lack of information about the registration of parents on 02/06/1992.
Inmates of the orphanage are monthly given money for personal expenses (at least 50 rubles per month) in accordance with the Government Decree Samara region No. 129 dated November 21, 2005 and for travel (348 rubles per month), in accordance with the Order of the Ministry of Education and Science of the Samara Region No. 36-r dated January 25, 2008 "On measures social support citizens studying in educational institutions under the jurisdiction of the Samara region and municipal educational institutions "and based on the decision of the Council of the orphanage (minutes No. 1 of 01.02.2008)
When pupils are released from the orphanage, the requirements of the legislation of the Russian Federation are observed. Graduates are provided with funds in the amount of 5810 rubles for the purchase of clothes and shoes, on the basis of the Order of the Ministry of Education and Science of the Samara Region No. 36-r dated January 25, 2008 “On measures of social support for citizens studying in educational institutions administered by the Samara Region and municipal educational institutions.

Information about 2008 graduates

Of the 15 graduates of the orphanage received:
Moscow State University (Moscow) - 1 person
Secondary institutions vocational education– 10 people
Institutions of primary vocational education - 4 people.

Children in an orphanage have the right to live and be brought up in a family.

Adopted - 6 people.
Foster families - 8 people.
Guardianship - 1 person.
Biological families - 7 people.

The requirements of the legislation on the organization of health-improving work and sanitary-resort treatment are observed.

Improved:
Samara - sanatorium "Youth" - 4 people.
sanatorium "Start" - 4 people.
sanatorium "Salyut" - 6 people
Evpatoria - 5 people.
Tuapse - VDC "Eaglet" - 9 people.
Omsk - DOL "Chemist" - 2 people.
Tver - "Computer" - 4 people.
Health camp "Youth"
1 shift - 85 people.
2 shift - 80 people.
3 shift - 42 people.
DOL "Dawn" - 5 people.

Thus, the main composition of the pupils is children who have lived for a certain time in the family and have negative social experience. All pupils have poor health, some have chronic diseases. All children have high levels of anxiety.
Per last years The contingent of children has changed, it is characterized by a more complex structure of underdevelopment, so the content of correctional education and upbringing of these children in an orphanage is important.
Upon admission to an orphanage, children have a low level of upbringing, are characterized by emotional instability, low cognitive activity, low self-esteem, and increased aggressiveness. After 2-6 months of stay in the orphanage, after the purposeful work of specialists and educators, the level of education increases.
The staff of the orphanage tries to create conditions for maintaining and correcting the health of children - to maintain an atmosphere of goodwill, mutual respect, comradely participation and support, strives to establish trusting relationships between adults and children.
A serious obstacle to the beginning of an independent life of pupils is the lack of positive life experience. Therefore, a variety of forms of activity are used to form the social competence of children from the orphanage. Classes on social and legal orientation were held with pupils of the orphanage. The children received the necessary knowledge and acquired social skills. Classes were accompanied by social exercises, real life situations were played out.

In 2007, taking into account the contingent of students, the boarding school was allocated budget funds in the total amount of 33,561,000 rubles. including the fund wages(wage fund) 28,294,000 rubles.

Budget funding under the items of the 2007 Expenditures was distributed as follows:

Article name	Article	Total amount per year
Payroll and payroll
Wage
Other payments
Payroll accruals
Purchasing Services
Communication services
Transport services
Utilities
Other services
Social Security
Other expenses
Inflow of non-financial assets
Increase in the value of fixed assets
Increase in value inventories
Benefits for social assistance to the population
TOTAL EXPENSES:
Property maintenance services
Other services
Increase in value
TOTAL EXPENSES:
Benefits for social assistance to the population
Benefits for social assistance to the population
TOTAL EXPENSES:
TOTAL EXPENSES:

Spending Money was carried out in strict accordance with the allocated appropriations for the estimate and items of expenditure.

From the funds allocated to the boarding school for articles 211, 212, 213, 290, 262, there was a saving in the amount of 2,587,300 rubles.

The resulting savings were distributed as follows:

• 1,150,000 rubles were used to conduct current repair premises of the boarding school (sports hall, assembly hall);
• 128,300 rubles went to pay for contracts for property maintenance services;
• 90,000 rubles were used to purchase metal doors for warehouses (compliance with the instructions of the OGPN);
• 5,500 rubles - to pay for the survey of water supply networks;
• 197,980 rubles - purchase of equipment for a dental office;
• 274,920 rubles - purchase of educational furniture and equipment for the catering department;
• 60,000 rubles - purchase of a geography office;
• 24,700 rubles - registration of a subscription to methodological literature;
• 30,000 rubles - purchase of stands for labor protection, according to safety rules, plates for offices;
• 25,300 rubles were transferred to the savings fund ( lump sum young professionals).

In general, the financial and economic activity of the boarding school was aimed at improving the conditions for organizing the educational process, maintaining the school building and premises in proper condition.

AUSO maintains tax records, operational accounting and statistical reporting results of economic and other activities in the manner prescribed by the legislation of the Russian Federation.

Accounting is carried out accounting service AUSO, headed by the chief accountant. According to the staffing table, the accounting service consists of four people.

Cash payments are made either in the form of non-cash payments or in cash. The funds of the organization are in the cash desk in the form of cash and monetary documents, on bank accounts, in issued letters of credit, on special accounts, checkbooks, etc.

Accounting in AUSO is carried out by double entry on the accounts accounting included in the working chart of accounts. The Working Chart of Accounts was approved on the basis of the Chart of Accounts approved by the Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000. Accounting of property, liabilities and business transactions is carried out in an automated way using the software product 1C: Enterprise 8.1, configuration: Enterprise Accounting, edition 1.6. Payroll accounting is carried out in the 1C: Enterprise 8.1 program, configuration: Salary and personnel with further data transfer to the Enterprise Accounting configuration.

2.2. Accounting for cash transactions AUSO

To carry out cash settlements, the AUSO organization has a cash desk for use for current expenses. The actions of the organization are regulated by the documents “Procedure for conducting cash transactions in the Russian Federation”, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 No. 40. In accordance with this document, cash on hand is kept within the established limit. The cash balance limit is determined on the basis of the volume of cash turnover of the enterprise, taking into account the peculiarities of the mode of its activity. In excess of the established limit, it is allowed to store cash received for wages for three days, including the day it was received at the bank.

In order to set the cash balance limit at the cash desk, the AUSO submitted to the bank a special calculation in the form “Calculation for setting a cash balance limit for an enterprise and issuing permission to spend cash from the proceeds received by the cash desk”. The payment form was received at the servicing bank, its form was approved by the Regulation of the Bank of Russia dated January 5, 1998 No. 14-P. The calculation was made in two copies, which were transferred to the bank for approval.

After the limit was set, both copies of the calculation were signed by a representative of the servicing bank. One copy of the calculation remained in the bank, the second copy with the bank's mark was returned to the organization. The cash balance limit is agreed by the bank with the head of the organization, but if necessary, can be reviewed during the year in the prescribed manner. If you leave cash in the cashier in excess of the established limit, the organization may be fined.

All business transactions carried out by AUSO are documented by primary documents, on the basis of which accounting is maintained.

In accordance with the article of the Law "On Accounting", a list is applied officials who have the right to sign primary documents approved by the head of the organization and agreed with the chief accountant.

To conduct cash transactions in the state of AUSO, the position of a cashier is provided. The cashier bears full financial responsibility for the safety of all valuables accepted by him. An agreement was concluded with the cashier on liability for the safety of the values ​​\u200b\u200baccepted by him and for the damage caused to the organization as a result of deliberate actions, as well as a negligent or dishonest attitude to his duties.

Cash transactions are formalized in standard interdepartmental forms of primary accounting documentation, which are approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 in agreement with the Central Bank of the Russian Federation and the Ministry of Finance of Russia.

To the forms of accounting documentation for accounting for cash transactions at the AUSO enterprise:

KO-1 "Incoming cash order";

KO-2 "Expenditure cash warrant";

KO-3 "Journal of registration of credit and expenditure documents»;

KO-4 "Cash book";

AO-1 "Advance report".

Primary documents are drawn up in accordance with the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n and contains the following details:

Name of the document (form);

Form code;

The date the document was drawn up;

The name of the organization on behalf of which the document is drawn up;

Measuring instruments of business transactions (in physical and monetary terms);

The names of the positions of employees responsible for the performance of a business transaction and the correctness of its execution;

Personal signatures of these employees and their transcripts.

Documents are filled out in one copy, clearly and clearly in ink, ballpoint pen or on a computer. Documents for which it is provided for by law are certified with a seal.

Primary documents in the AUSO are drawn up at the time of the business transaction, and if this is not possible, immediately after its completion.

The receipt of cash at the cash desk of the AUSO is issued by a cash receipt order. The warrant is issued in one copy and signed by the chief accountant and cashier.

When issuing an incoming cash order, the basis for accepting money at the cash desk is indicated in a special line. This may be a return of an unused accountable amount, the balance of an unused advance on travel expenses, loan repayment, compensation for material damage.

It is mandatory to indicate: from whom the funds were received: if from a legal entity, its name is written, if from an individual - last name, first name, patronymic. The amount is entered in figures and words.

Appendix 4 indicates the primary documents on the basis of which the incoming cash order was drawn up, indicating their numbers and dates of compilation. On the incoming cash order, the date of its statement and number are affixed. All other details indicated on the form are also filled in without fail. At the same time, a receipt is filled out for the cash receipt order, which is signed by the chief accountant or an authorized person.

The tear-off receipt is certified with the seal of the organization, registered in the register of incoming cash documents in chronological order and pass it on to the person who deposited the money at the cash desk. If cash, for example, for the payment of salaries, was received at the bank, then the receipt is filed with bank documents.

The issuance of cash from the cash desk of the organization is issued by an account cash warrant. The order is issued in one copy and signed by the cashier, chief accountant and head of the organization.

To issue an expense cash warrant, an accounting employee must have a reason. For example, an expense order for the issuance of funds against a report for economic needs can be issued only upon presentation of an application with a manager's visa, and for the issuance of an advance payment for travel expenses - if there is an order for a business trip and a travel certificate. Accordingly, in the line "Base" in the cash order, the purpose for which the money is issued and the document that served as the basis for issuing the cash order are indicated. The document that is the basis for issuing an outgoing cash warrant is indicated in the "Appendix" line.

The amount is entered in figures in the appropriate box at the top of the document and in words in the "Amount" line, with the exception of kopecks. The order is also signed by the employee who received the cash. The recipient personally writes down the amount received by him in ink or a ballpoint pen in the line after the word “Received”, puts the date of receipt and his signature. The cashier writes down his passport data in the appropriate column.

In order to exclude the possibility of re-receipt of money according to the primary documents attached to the expenditure cash order, the cashier will repay them (put a “received” or “paid” stamp on them), indicating the day, month, year.

Expenditure cash orders are registered in the register of account cash documents in chronological order. In some cases, when issuing money from the cash desk, a payroll is drawn up. The statement is drawn up when issuing wages to employees of the organization.

For the total amount that is issued from the cash desk according to the statement, the accountant draws up an expenditure cash warrant. Its details (number and date of compilation) are indicated in the statement.

When working with cash documents, the AUSO cashier observes the following requirements:

Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them, are filled out clearly with a ballpoint pen;

Erasures, blots or corrections are not allowed in these documents;

Acceptance and issuance of money on cash orders is carried out only on the day they are drawn up;

The grounds for their preparation must be indicated in the receipt and expenditure cash orders and the documents attached to them are listed.

A special form is provided for the register of incoming and outgoing cash documents. The journal indicates the details (numbers and dates of compilation) of all incoming and outgoing cash orders issued by the organization. The registration journal is constructed in such a way that, according to its data, the intended purpose of the cash received and spent by the enterprise is controlled, the completeness of the operations performed by the cashier is checked. The journal is maintained throughout the year.

The amount of money received or issued from the cash desk is reflected in the AUSO in the cash book. The book indicates the amount of cash issued or accepted at the cash desk of the organization, as well as the details of the receipt and expenditure cash orders for which money was received or issued.

The book is wound up on one calendar year. One sheet of the book reflects operations for the receipt or expenditure of cash in one day. All sheets of the cash book are numbered and laced. Their total number is indicated on the last sheet of the book, certified by the signature of the head and chief accountant, as well as the seal of the AUSO.

Each sheet of the cash book consists of two equal parts: the first part remains in the book after filling, and the second is the cashier's report and comes off at the end of the working day after counting the transactions for the day and displaying the cash balance on the next number. The completed sheet of the cash book is signed by the cashier and the accountant. Since the enterprise under study uses the 1C program for accounting, the cashier at the end of each working day prints out the cashier's report and the cash book slip sheet.

Control over the correct maintenance of the cash book rests with the chief accountant, and the head of the organization, the chief accountant and the cashier are responsible for compliance with the rules for conducting cash transactions.

AUSO when hiring a cashier, the head of the organization acquainted him with the procedure for conducting cash transactions and concluded an agreement with him on full individual liability. The contract is drawn up in a standard form.

With the journal-order form of accounting, at the end of the month, the accountant transfers the total data from the Journal-order No. 1 and statement No. 1 to the General Ledger, since at the enterprise under study accounting is maintained using the 1C: Enterprise program, this operation is performed automatically. The basis for filling in the accounting registers is the cashier's report, in which the accountant puts down the correspondence of the accounts.

In AUSO, accounting is carried out according to the chart of accounts for accounting of financial and economic activities.

Synthetic accounting of cash at the cash desk is carried out on an active account 50 "Cashier". It is designed to summarize information about the availability and movement of cash in the cash desk of the enterprise. The debit of account 50 "Cashier" reflects the receipt of funds at the cash desk, the credit - the disposal of funds. The account balance indicates the presence of the amount of cash on hand at the beginning of the month or at the end. The debit turnover is the amounts received in cash at the cash desk, the credit turnover is the amounts issued in cash from the cash desk. To account 50 "Cashier" sub-accounts can be opened:

50-1 "Cash desk of the organization";

50-2 "Operating cash desk";

50-3 "Money documents".

In AUSO, account 50 subaccount 1 "Cash of the organization" is used.

An inventory of the funds of the AUSO cash desk is carried out regularly in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40 and reported by the letter of the Bank of Russia of October 4, 1993 No. 18.

When calculating the actual presence of banknotes and other valuables in cash, cash, securities and monetary documents are taken into account.

An inventory may be required in the following cases:

Before preparing annual accounts;

When changing the cashier;

If facts of theft of cash were revealed.

The procedure and terms for conducting an inventory of the AUSO cash desk are determined by the head. The inventory is carried out by a special commission, which includes: representatives of the administration, employees of the accounting department.

Simultaneously with the verification of the actual availability of funds and monetary documents at the cash desk of the organization, the following checks are carried out:

Correctness of registration of primary expenditure documents - the presence of signatures of the recipients, the signatures of the head of the organization and the chief accountant on the payroll for the payment of wages;

Completeness and correctness of posting of funds received at the bank institution. Cash must be credited at the cash desk on the day they are received at the bank. The verification is carried out by means of a continuous reconciliation of the data of statements on the state of the organization's current account with the data of the cash book;

Completeness and timeliness of posting of cash deposited by incoming cash orders;

Compliance with the cash balance limit during the reporting year.

The results of the inventory are drawn up in two copies and signed by all members of the commission and persons responsible for the safety of valuables, and brought to the head of the organization.

A variation of the cash register inventory can be called a daily reconciliation of the data on the actual availability of funds and accounting data, carried out by the accountant-cashier himself. It is advisable to carry out reconciliation before deducing the results of the cash book.

The reflection of the inventory of funds is made out by the following accounting entries:

1. Cash surplus detected:

Dt 50 "Cashier"

Kt 91-1 "Other income".

2. The shortages found as a result of the inventory are recovered from the cashiers:

Write-off of missing money at the cash desk:

Dt 94 “Shortages and losses from damage to valuables”

Kt 50 "Cashier".

Making a claim to the cashier:

Dt 73 "Settlements with personnel for other operations"

sub-account 2 "Calculations for compensation of material damage".

Kt 94 "Shortages and losses from damage to valuables."

According to the Labor Code of the Russian Federation, in most cases, an employee can only be held liable for limited material liability, that is, an amount not exceeding his average monthly salary(Article 241 of the Labor Code of the Russian Federation).

In these cases, you can withhold the amount of damage from the employee's salary on the basis of the order of the head:

Debit 73 Credit 94

The amount of damage is attributed to the guilty person;

Debit 70 Credit 73 - funds are deducted from the employee's salary.

Such an order must be made no later than one month from the date of the final determination of the amount of damage (Article 248 of the Labor Code of the Russian Federation). If the monthly period has expired, the damage can be compensated only through the court.

The total amount of deductions for each payment of wages should not exceed 20%, and in special cases (for example, if the recovery is made under several executive documents) - 50% of the employee's wages.

An employee can compensate for the damage caused by him voluntarily (Article 248 of the Labor Code of the Russian Federation). In this case, wiring is possible:

Debit 50 Credit 73 - the employee contributed the amount of the shortage to the cashier;

Debit 70 Credit 73 - the amount of the shortage was deducted from the employee's salary at his request.

The source of financing for the property of an NPO may be proceeds from the founders; voluntary property contributions and donations; proceeds from the sale of goods, works or services; dividends received on shares, bonds, other securities and deposits; income from the property of a non-profit organization; other receipts not prohibited by law. The expenditure of targeted revenues must be made in accordance with the goals and objectives of the non-profit organization.

The chart of accounts is considered the most convenient for NCOs to use, and the most important part is the development of a methodology for reflecting operations on account 86 “Target financing”. The practice of applying the classic account 86 "Target financing" combines the cash method of accounting for cash receipts and the combination of methods when spending funds.

The receipt of target funds is reflected in accounting by posting:

Dt 51 "Settlement account";

Dt 50 "Cashier";

Dt 52 "Currency account".

Kt 86 "Target financing".

For example, when making entrance and membership fees to the cash desk of an NPO, an entry is made: Dt 50 “Cashier” Kt 86 “Target financing”.

This account records all receipts to the NPO. Therefore, it is advisable to open sub-accounts of the second and third order for account 86, based on the specifics of the organization's activities and the features of the workflow.

86-1 "Entry fees from individuals and legal entities";

86-2 "Membership fees from legal and individuals»;

86-3 "Targeted receipts from legal entities and individuals";

86-4 "Income from non-sales operations."

Consider a number of examples of the receipt and disposal of funds in AUSO.

On December 30, 2008, the cash desk of the organization AUSO received funds from a bank account for the payment of wages in the amount of 150,000 rubles by check.

On this basis, the AUSO accountant issued a cash receipt order and made accounting entries:

Debit 50 "Cashier",

Credit 51 "Settlement account" - 150,000 rubles.

In the future, when issuing wages according to the settlement and payroll, to which the expenditure cash warrant was issued, the accountant made entries on the accounting accounts:

Debit 70 "Settlements with personnel for wages",

Credit 50 "Cashier" - 96175 rubles.

The remaining amount of money 53825 rubles was issued on account of the employees of the organization.

The cashier made appropriate entries in the cash book and compiled a cash flow statement.

Cash was issued from the AUSO cash desk against a report on travel expenses in the amount of 10,000 rubles . The amount of travel expenses indicated in the advance report amounted to 5400 rubles. The balance of unused cash in the amount of 4,600 rubles on February 20 was handed over to the organization's cash desk by an accountable person.

The AUSO accountant issued an expense cash warrant for the issuance of funds in a sub-report and made the following entries:

Debit 71 "Settlements with accountable persons",

Credit 50 "Cashier" - 10,000 rubles.

The accountable person compiled an advance report, attached corroborating documents and handed them over to the accounting department. For the return to the cash desk of unused funds issued under the report, the accountant issued an incoming cash order and made an entry in the accounting accounts:

Debit 50 "Cashier",

Credit 71 "Settlements with accountable persons" - 4600 rubles.

The general state of accounting for cash transactions in AUSO is good; for all the years of the enterprise's activity, there were no serious violations in the conduct of cash transactions, which confirms the conclusion made.

2.3. Audit of cash transactions in AUSO

An audit of cash transactions is carried out in order to establish the compliance of the accounting methodology used in the organization, which is in force in the audited period, with regulatory documents in order to form an opinion on the reliability of accounting (financial) statements in all material aspects.

The audit procedures for checking cash transactions are as follows:

Checking the timely and complete accounting of cash transactions in compliance with the requirements of the legislation of the Russian Federation;

Proper documentation of cash transactions in accordance with the established rules for conducting cash transactions;

Control over the safety of funds, documents at the cash desk and their intended use;

Timely inventory of funds at the cash desk, identification of its results and reflection on the accounts of accounting.

When starting to audit cash transactions, the auditor should collect as complete information as possible about the status of internal control for this section of the account. It is possible to find out how cash discipline is observed, how tightly cash transactions, including currency transactions, are controlled, how the authorization of various payments from the cash desk is ensured, by means of actual verification, examination, observation, etc.

It is necessary to make sure that the procedure for conducting cash transactions adopted at the enterprise corresponds to the procedure established by the relevant regulatory documents.

The purpose of checking cash transactions is to form an opinion on the reliability financial statements under the section "Cash" and compliance of the procedure for conducting cash transactions with the regulatory documents in force in the Russian Federation.

All information about the availability and movement of funds at the cash desk is collected on account 50 "Cashier". The following sub-accounts can be opened for this account: 50-1 "Cashier of the organization", 50-2 " Operating cash desk", 50-3 "Money documents", etc.

Due to the fact that cash transactions are massive, this stage of the audit is quite time-consuming. However, cash transactions are monotonous, and the methods or procedures for verification are quite simple. It is when checking this area that it is advisable for the main auditor to involve assistants.

By conducting a complete check, it is necessary to make sure that the procedure for accounting for funds adopted by the enterprise complies with the procedure established by the relevant regulatory documents. Thus, the procedure for storing, spending and accounting for cash in cash is established by the letter of the Central Bank of the Russian Federation of September 22, 1993 N 40 and the Regulation of the Central Bank of the Russian Federation of January 5, 1998 N 14p "On the rules for organizing cash monetary circulation on the territory of the Russian Federation".

When checking, it should be established whether the company complies with the established limit on the storage of cash, since only small amounts of money can be kept at the cash desk to pay for small business expenses, advance payments for business trips and other small payments.

At the request of the auditor or the director of the enterprise, an inventory can be carried out. The inventory should take place in the presence of the cashier and the chief accountant. The cashier must draw up a cash report. When inventorying the cash desk, it is necessary to check: is there an order to appoint a cashier; whether an agreement on full individual liability of the established form has been concluded with the cashier; whether the checkout room complies with the recommendations for ensuring the safety of funds, for technical strength and equipment with fire and security alarms.

The cash desk can store cash documents. These include vouchers to sanatoriums and rest homes, postage stamps, travel tickets, promissory notes, paid air tickets and other documents. As already mentioned, accounting of monetary documents is kept on sub-account 50-3 "Money documents", while analytical accounting is maintained for each type of monetary documents.

The auditor needs to check the correctness of the accounting of monetary documents (the receipt and write-off of monetary documents is drawn up by cash receipts and expenditure documents and is reflected in the book on the movement of monetary documents; the cashier draws up a report on the movement of monetary documents and submits it to the chief accountant).

In the work, an approbation of audit procedures was carried out to check the accounting of cash transactions in the AUSO "Upper Otar Orphanage Boarding School".

By conducting a complete check, it was checked whether the procedure for accounting for cash transactions adopted at the enterprise complies with the rules established by the relevant regulatory documents.

When auditing cash transactions, the following was checked:

1. Inventory of cash on hand.

First of all, it was checked whether the timing and methodology for conducting an inventory correspond to the procedure for conducting cash transactions and methodological instructions for inventorying property and financial obligations.

In the second place, the last, at the time of the inventory, receipt and expenditure documents and the cash book were checked.

Check result: Inventory of funds at the cash desk of the AUSO is carried out in the appropriate time, in accordance with the guidelines for the inventory of property and financial obligations. Surpluses and shortages of funds were not revealed.

2. Checking the conditions of storage of funds.

It was checked whether all the certifying documents were available, that all the rules for keeping cash at the cash desk were observed.

Result of the check: The check revealed the existence of an agreement on the liability of the cashier, an agreement on insurance of the cash desk. As well as the presence and serviceability of a security alarm, the presence of a proper safe for storing money. During the receipt of money from the current account for the issuance of wages and on the way, the cashier is provided with security.

According to the document establishing the limit for keeping money at the cash desk, it is set in the amount of 50 thousand rubles. At the time of the check, there were 30,153 rubles in the cash register. 08 kop.

3. Correct execution of cash documents.

First of all, it was checked whether unified forms of primary accounting documentation are used for processing cash transactions and whether they have all the required details provided for by the Federal Law “On Accounting” filled in.

Secondly, the quality of execution of cash documents was checked: the presence of erasures and corrections, illegibility of handwriting, signatures.

In the third place, the presence and authenticity of the signatures of officials and recipients of money on cash warrants and other monetary documents, the legality of cash payments made from the cash desk were checked.

Result of checking: An expense-cash order No. 387 dated November 25, 2008 issued for Khabibullin A.M. was found. issued in violation of the established requirements. The document does not contain passport data.

Conclusion: The Regulations of the Central Bank of the Russian Federation on the procedure for conducting cash transactions in the Russian Federation were violated.

4. Completeness of posting the proceeds from the sale of products of the main production and spending cash from the cash desk; correctness and compliance of entries in the cash book with incoming cash orders with reports, invoices and invoices (invoices) for the sale of products (works, services); timeliness of closing the accountable amounts.

5. The correctness of turnovers, the balance of account 50 "Cashier", in analytical and synthetic data, their correspondence to each other.

Check result: no errors found.

6. The correctness of the arithmetic calculation of the results in the statements, magazines.

First of all, the total amounts for the issuance of money were compared with the expenditure cash warrants, then the total was recalculated according to the statement, in the journals, the data were compared.

Verification result: When checking the arithmetic calculations, payroll No. 12 dated December 03, 2008 for the payment of wages was found, for which an expense cash warrant No. 410 dated December 03, 2008 was drawn up, in which the total was incorrectly calculated. According to the statement, it is indicated that the money paid in the amount of 5945 rubles. In fact, 5960 rubles were paid, which is 15 rubles. more. The expenditure cash warrant is also drawn up for this amount. Thus, there should have been a shortage of 15 rubles in the cash register, which was not found during the inventory of cash.

When clarifying the circumstances, the cashier admitted that she had contributed the missing money, because she thought that she had miscalculated when issuing it, and in the statement, when she received it, the total deduced by the accountant who compiled the statement was not checked by her.

Conclusion: Violated the rules of conducting cash transactions, the rules of cash circulation.

7. Compliance with the write-off of money as an expense to legislative norms.

Test result: no violations found.

8. Correctness of correspondence of accounts.

First of all, the correspondence of accounts on primary documents was checked, then in accounting registers, the general ledger.

Check result: no erroneous accounting entries (postings) were found.

The general conclusion based on the results of checking cash transactions: Legislative norms for conducting cash transactions are violated, the rules for keeping records of cash transactions are violated, there are arithmetic errors.

The accounting methodology for cash in OOO Lukoil-Uralnefteprodukt is not violated. However, a number of shortcomings have been identified:

Registration of primary documents in violation of established requirements;

Incorrect reflection of cash transactions in accounting registers;

The workflow schedule is violated, namely the timing of sudden checks of the cash desk;

This organization is not collected;

When depositing funds to the bank, the cashier is not accompanied;

The cashier of the organization visits the bank with a blank check signed by the head of Lukoil-Uralnefteprodukt LLC;

The chief accountant does not process bank statements daily;

A register of deposited amounts is not compiled;

There is no reconciliation of the correspondence of entries in the specified bank statements and their annexes;

There is a delay in the budget to suppliers due to lack of funds in the current account;

A commission was not appointed by order of the head of the organization to conduct an audit of the cash desk;

Unscheduled checks at the box office are not carried out;

Prior to the preparation of annual financial statements, an inventory is not carried out, which is a violation of clause 2, article 12 of the Federal Law “On Accounting”.

In order to improve the accounting and control of cash transactions in the AUSO, control over the accounting of cash transactions should be strengthened, for which it should be:

1. Conduct a conversation with accounting employees about the inadmissibility of violations and errors in keeping records of transactions related to cash.

2. Conduct more frequent auditing of cash at the box office.

2. Improve the professionalism of accounting staff.

3. Improving the accounting and audit of cash transactions in

3.1. Ways to improve the accounting of cash at the cash desk

In order to improve the efficiency of operations in the conditions of market relations, the AUSO organization needs to perform the main tasks facing the accounting of cash and settlements. First of all, it is necessary to ensure timely and correct documentation of cash flow transactions and settlements. Important is the operational, daily control over the safety of cash and securities in the cash desk of the enterprise, as well as control over the use of funds strictly for their intended purpose, over the correct and timely settlements with the budget, banks, personnel, over compliance with the forms of settlements established in contracts with buyers. and suppliers.

A large number of operations at the enterprise under study are carried out in cash, therefore, the most well-organized and effective control over the safety, as well as the receipt and expenditure of funds in the economy, is necessary.

To eliminate these shortcomings, ways to improve cash accounting can be proposed:

1. Strengthen control over the timing of the provision of cashier reports to the chief accountant.

2. The management of OOO Lukoil-Uralnefteprodukt should also strengthen control over the formation of the inventory commission, since the absence of even one member of the commission included in the inventory during the inventory serves as a basis for invalidating the results of the inventory.

4. It is necessary to increase the level of responsibility of employees for violation of the deadlines for submitting advance reports.

5. Increase the level of responsibility of cashiers for violation of the procedure for conducting cash transactions, by applying administrative sanctions: reprimands, comments, dismissals.

6. It is necessary to monitor the completion of all the details of the supporting documents, as well as follow the procedure for writing off expenses in the absence of supporting documents.

7. Strengthen control over the safety of funds by conducting reconciliations with the bank where the current account is located.

8. Increase the level of responsibility of cashiers for violation of the procedure for conducting cash transactions, by applying administrative sanctions: reprimands, comments, dismissals.

9. It is also necessary to systematically conduct economic education among accounting workers.

In the economy, cash management (flows) includes:

Cash flow accounting;

Cash flow analysis;

Budgeting of funds - and covers the main aspects of managing the activities of the enterprise, which is reflected in the diagram (Fig. 3.1.1).

Rice. 3.1.1. Enterprise Cash Management Scheme

Cash flow management is especially important for an enterprise in terms of the need to:

Planning of time parameters of capital costs;

Working capital management (assessment of short-term cash requirements and inventory management);

Cost management and optimization in terms of a more rational distribution of enterprise resources in the production process;

Capital requirements management (funded by own funds or bank loans)

Management of economic growth.

Problems in cash management are as follows:

Managers do not have complete operational information about the sources of cash receipts, about the amounts and terms of upcoming payments;

Financial flows are scattered and inconsistent in time;

There are cases of loss of payment documents; a cash plan is created from scraps of information;

The decision on the distribution of funds is made under powerful pressure from various services;

Funding requests often do not match real needs;

Decisions to attract loans are made without a proper assessment of their required amount and maturity.

To avoid these shortcomings, it is necessary to introduce a budgeting method into the practice of accounting, which involves the preparation of cash budgets.

The purpose of cash budgeting is to calculate the required amount and determine the points in time when the company is expected to have a shortage or excess of cash in order to avoid crisis phenomena and rationally use the company's cash.

The cash budget is a detailed estimate of the expected receipts and payments of funds for a certain period, including both specific items of receipts and payments, and their time parameters.

The cash budget is an integral part of the main budget of the enterprise and uses data from the budgets of sales, purchases, labor costs, etc.

For a more accurate calculation of the amount of cash, the management of the enterprise needs to know the specific items of receipts and expenditures of money, as well as the time parameters of these processes. To solve this problem, cash budgeting is used.

At the same time, the cash budget, like all other budgets, largely depends on subjective estimates and forecasts (for example, sales forecasts, estimates of receivables repayment periods, etc.), therefore, the total calculation error (possible deviations) leads to a significant distortion of the final results and can serve as the basis for making the wrong managerial decision. The development of a cash budget, like other budgets, is the result of close cooperation between all departments of the enterprise and should be regular, since one-time budgets based on single estimates can lead to large deviations and incorrect management decisions. The regularity of the budget development will allow the manager to determine which factors have the greatest impact on the amount of cash flow, and direct the main efforts to a more accurate assessment of these factors.

Thus, the cash budget allows:

1. Timely determine the need for the volume and timing of borrowing.

2. Make managerial decisions on a more rational use of resources.

3. Get a holistic view of the total need for cash.

4. Analyze significant deviations in budget items and evaluate their impact on the financial performance of the enterprise.

The main purpose of budgeting is to determine the points in time at which the economy will have a shortage or excess of cash in order to reasonably avoid or mitigate crises and rationally use temporarily free funds.

When drawing up a budget, a large amount of primary information is needed, which, as a rule, exists only in a fragmented form in various departments of the enterprise. The enterprise does not have a single service that would bring this information together for budgeting. These functions are distributed among different services, and there is no possibility of prompt tracking and adjustment of cash flow. In addition, sometimes there is a deliberate overestimation of indicators in disparate financial plans in the hope that any division of the enterprise will allocate more financial resources. Drawing up a single budget allows you to avoid such phenomena and get a more objective picture of the need for money.

The cash budget must include all cash receipts and payments that are conveniently grouped by type of activity - core, investment and financial.

At the first stage, it is necessary to determine the receipts and expenditure of funds for the main activity of the economy. Planning of cash expenses for investment activity is carried out on the basis of investment projects and a production development program, taking into account the receipt of funds from the main activity or from other sources of financing; cash inflow from investment activities is determined by its income from the sale of fixed assets and other long-term investments. Cash flow planning for financial activities is carried out in order to provide sources of financing for the main and investment activities of the enterprise.

The main documents required for the preparation of the cash budget of the economy are systematized in the form of a diagram in Fig. 3.1.2.

Rice. 3.1.2. Basic documents and procedures for the preparation of the cash budget of the economy

In Fig.3.1.2. it can be seen that in order to draw up a cash budget (i.e., planning cash inflows and outflows in cash and on bank accounts), the following documents must be drawn up:

According to the main activity - the sales budget, which in turn is distributed to six private budgets (estimates):

1) procurement of materials, including fuel and lubricants;

2) labor costs;

3) overhead costs;

4) commercial (implementation) expenses;

5) administrative (general) expenses;

6) tax payments.

For investment activities, it is required to draw up:

1) forecast of income from investments (primarily from the sale of fixed assets);

2) capital expenditure budget.

For financial activities:

1) proceeds from the sale (issue) of securities (shares, bonds);

2) on loans.

When drawing up these budgets, the following factors must be taken into account:

1) the results of the cash flow analysis;

2) the results of the analysis of the repayment of receivables;

3) the results of the analysis of the movement of accounts payable;

4) tax payments;

5) inflation;

6) lending rates;

7) payments for the year (including dividends).

The proposed management tool is quite painless, allowing you to get real cash flow budgeting, which allows you to reach a higher level of financial management.

3.2. Recommendations for improving cash flow control in the enterprise

In order to improve the current accounting practice, special attention should be paid to the development of the internal control system. Therefore, LLC Lukoil-Uralnefteprodukt needs to develop and improve the internal control system for cash accounting. A feature of this system is its simplicity, visibility, and mobility: the system is based on questionnaires, tabular data, which, with changes in the current legislation, can be quickly adjusted. This ensures that the data is always reliable and up-to-date.

Internal audit is an assessment of the reliability and effectiveness of the existing internal control system, and internal auditors are people called upon to conduct such an assessment in an unbiased and professional manner. In other words, internal audit is a function independent evaluation all aspects of the organization's activities, carried out from within the organization and aimed at creating confidence among the company's managers that the existing control system is reliable and effective.

It is important to note that company management, not internal auditors, is responsible for establishing and maintaining a sound and effective system of internal controls.

The key condition for the successful functioning of the internal audit system in a company is compliance with the following principles of its effectiveness:

1. The principle of responsibility states: each internal auditor (as a subject of internal control), working in the organization, must bear economic, administrative and disciplinary responsibility for improper performance of control functions. Responsibility must be formally established for the performance of each control function, clearly defined and formally assigned to a specific subject. Otherwise, the subject will not exercise control properly.

2. The principle of balance, inextricably linked with the previous one, means: the auditor cannot be prescribed control functions, not provided with the means to carry them out; there should be no means that are not related to one function or another. When determining the duties of the subject of control, an appropriate scope of rights and opportunities should be prescribed and vice versa.

3. The principle of timely reporting of deviations states that information about deviations should be provided to persons authorized to make decisions on the relevant deviations as soon as possible. If the message is late, the undesirable consequences of deviations are exacerbated; the object passes into another state (action), which makes the control itself meaningless. In the case of preliminary control, untimely notification of the possibility of deviations also makes the control carried out meaningless.

4. The principle of compliance between the controlling and controlled systems states: the degree of complexity of the internal audit system must correspond to the degree of complexity of the controlled system. Successfully cope with the diversity in the controlled system can only be such a controlling device, which itself is sufficiently diverse. It is necessary that adequacy be achieved in the main, in principle, so that the links of the internal control system can be flexibly adjusted to changes in the corresponding links of the system of internal audit objects of the company.

5. The principle of complexity says: objects of various types should be covered by adequate internal audit; it is impossible to achieve overall effectiveness by focusing the audit only on a relatively narrow range of objects.

6. The principle of separation of duties states: functions are distributed among employees in such a way that the following functions are not assigned to one person at the same time: authorizing transactions with certain assets, registering these transactions, ensuring the safety of these assets, carrying out their inventory. In order to avoid abuse and for the effectiveness of the audit, these functions should be distributed among several persons.

7. The principle of permission and approval says: there must be formal permission and approval of all financial and economic transactions by responsible officials within their powers. Formal permission is a formal decision either regarding a general type of business transactions or regarding any specific transaction. Formal approval is a specific use of a general authorization issued by an administration. Without the presence of formally established authorization procedures, it is impossible to consider the organization's internal control system effective.

All of the above principles are interrelated, the order in which they are combined depends on the specific circumstances.

The main method of internal audit is to conduct a quality audit, develop effective and feasible recommendations and further monitor their implementation. The audit cannot be considered completed until the audit recommendations are implemented and the identified deviations are eliminated (it is better to follow the “hot pursuit”, i.e. return to it again and again after the audit and monitor progress in the implementation of audit recommendations, identifying possible obstacles and offering new solutions).

One of the most important aspects of the internal audit activity is the identification and analysis of possible external and internal risks in the development and implementation of new projects, as well as the development of recommendations to reduce the level of risk or minimize possible losses. Internal auditors also monitor the expenditure of funds across projects or programs (for example, a project capital construction or a program to promote a product on the market), analyze the financial and management reporting of the company, its reliability and timeliness. Internal auditors assess the contracts being developed and the fulfillment by the parties of their contractual obligations. Internal auditors are involved in the assessment of control systems within existing and newly implemented information systems.

Internal audit must prove to the company's employees its necessity and usefulness as a service that they are not always ready to use yet, since the attitude towards internal auditors in companies is ambiguous. Much depends on the internal culture of the company and the willingness of managers to cooperate with them. Unfortunately, the staff does not always realize that the auditor controls not the performers, but the workflow, identifying the shortcomings of existing processes, rules and procedures and thereby helping the company to achieve better results.

Who should be an internal audit specialist? An indispensable condition is knowledge of the principles of organization and management, as well as possession of basic knowledge in such disciplines as accounting and finance, law, taxation, sales, logistics, Information Technology. Being an expert in all these areas is impossible, and is not required. It is desirable that the internal audit department have a qualified audit specialist in each of these areas/disciplines. In addition, if the audit requires in-depth knowledge in a complex or specific area, auditors may involve external experts, such as professional valuers, actuaries, statisticians, engineers, builders, geologists, etc.

A professional auditor must have the following qualities: the ability to find a common language with different people, the ability to clearly express one’s thoughts and defend one’s point of view, the utmost accuracy in assessments and judgments, honesty, self-organization and the ability to plan one’s work, the ability to get to the bottom of things.

The objectives of the internal control system (ICS) at OOO Lukoil-Uralnefteprodukt should be the following:

1. streamlining and effective implementation of the current economic affairs of the enterprise;

2. fulfillment of the requirements of the financial and economic policy of the management;

3. preserving the assets of the enterprise and ensuring an acceptable level of completeness and accuracy of documents and, accordingly, information.

The internal control system in OOO Lukoil-Uralnefteprodukt must provide for the presence of:

Competent personnel with clearly defined rights and responsibilities;

Separation of relevant responsibilities (for the storage of assets and their accounting, for transactions, for accounting);

Compliance with the necessary procedures during the transaction;

Control over the safety of documentation (numbering, compilation during the transaction or immediately after, simplicity and clarity);

Actual control over assets and documentation (actual verification by a materially responsible person);

Independent verification of the fulfillment of duties (internal audit).

An effective internal control system should promptly warn about the occurrence of inaccurate information, as well as identify inaccurate information.

At the end of the chapter, let's summarize. In order to improve cash accounting in Lukoil-Uralnefteprodukt LLC, the following can be recommended:

Improving the timeliness and accuracy of documenting cash flow transactions and settlements;

Conclusion

Accounting for cash and settlement transactions is a rather laborious and voluminous area of ​​accounting, which requires the accountant to have sufficient work and a good knowledge of the legal and regulatory framework. He must understand the entire cycle of accounting for cash receipts and sales of goods, the calculation and payment of wages and be well versed in the current state of a market economy.

Based on the results of the thesis research, it is necessary to draw a number of conclusions and generalizations.

1. From the point of view of accounting, cash represents the amount of cash in the cash desk of the enterprise, free cash kept on settlement, currency and other bank accounts, as well as securities and other cash. “Cash” is a tangible asset, while “cash flow” is the difference between the cash received and paid by the enterprise for a certain period, i.e. is the cash flow resulting from economic activity enterprises.

Cash is the most liquid asset of any enterprise, the organization of correct and timely accounting and analysis of cash largely contributes to the improvement of the economic activity of the enterprise, and ultimately its financial position.

Accounting for settlements is carried out on the basis of the Federal Law "On Accounting" dated November 21, 1996. No. 129-FZ and Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34 N. Accounting for settlements is based on primary documents drawn up in the prescribed manner for operations related to the expenditure of the labor fund , cash and material assets.

Most of the settlements between organizations are made non-cash. Cashless payments are conducted by transferring (transferring) funds from the payer's account to the beneficiary's account using various banking operations(credit and settlement), replacing cash in circulation. In this case, the relevant institutions of banks (state or commercial) act as an intermediary in settlements between organizations.

2. The main activity of the analyzed enterprise LLC "Lukoil - Uralnefteprodukt" is the trade in petroleum products.

Diesel fuel accounts for the largest share of total revenue, AI 95 accounts for the smallest share.

Sales revenue in 2006 is 5.66% higher than in 2007. A positive fact is that the reduction in production costs in 2007, by 17.11%, is more significant than revenue. Selling expenses increased by 12.57%. All of the above resulted in a positive sales profit of RUB 2 million compared to RUB 4 million in 2006. As a result, in 2007 the company's net profit amounted to 2 million rubles, which is only 1 million rubles less than in 2006. Return on sales decreased by 29.34%. In general, we can say about the enterprise that it is profitable, but it lacks working capital for further development.

3. Synthetic accounting of funds at the cash desk is carried out on an active, balance account 50 "Cashier". Sub-accounts can be opened for account 50 "Cashier": 50-1 "Cashier of the enterprise", 50-2 "Operating cash desk", 50-3 "Money documents", etc.

To account for the movement of funds on the current account, an active balance account 51 "Settlement account" is used.

Funds intended for intended use are accounted for on account 55, which is called " special accounts in the bank". These include: letters of credit; limited checkbook funds.

To account for the movement of funds in foreign currency the chart of accounts provides for an active balance account 52 "Currency accounts".

The main tasks of cash accounting are: timely and correct documentation of cash flow transactions, daily operational control over the safety of cash and securities at the cash desk of the enterprise, control over the use of money strictly for purposes.

The general condition of accounting for monetary transactions at OOO Lukoil-Uralnefteprodukt is good; for all the years of the enterprise's activity, there have been no serious violations in the conduct of monetary transactions, which confirms the conclusion made. During the period under study, OOO Lukoil-Uralnefteprodukt had no cash balances at the beginning and end of the period, which is confirmed by the balance sheet data.

During the analyzed period, the receipt of funds by OOO Lukoil - Uralnefteprodukt was only at the expense of proceeds from the sale of goods. The main share of the allocated funds falls on payment for purchased goods, in 2005 it was 79.43%, in 2006 it was 84.65%, in 2007 it decreased to 65.62%. At the same time, the share of funds allocated for wages increased significantly by 15.19%.

The state of liquidity of the enterprise has a positive trend; the value of liquidity ratios in 2007 significantly exceeds the recommended value, this is due to the low value of accounts payable. A decrease in the dynamic maneuverability coefficient also indicates a positive effect.

4. In order to improve cash accounting in OOO Lukoil-Uralnefteprodukt, the following can be recommended:

Improving the timeliness and accuracy of documenting cash flow transactions and settlements;

Strengthen operational, daily control over the safety of cash and securities at the cash desk of the enterprise, as well as control over the use of funds strictly for their intended purpose, over correct and timely settlements with the budget, banks, personnel, over compliance with the forms of settlements established in contracts with buyers and suppliers.

Strengthen the control of the management of OOO Lukoil-Uralnefteprodukt in relation to accountants, the cashier, and the inventory commission.

It is necessary to increase the level of responsibility of employees for violation of the deadlines for submitting advance reports.

It is necessary to systematically conduct economic education among accounting workers.

To improve the efficiency of the internal control service at the enterprise by increasing the professionalism of its employees.

In general, the organization of accounting at this enterprise was carried out in accordance with the requirements of the legislation of the Russian Federation and all legislative and regulatory acts.

Recommendations formulated based on the results of the work performed with practical measures developed on their basis should provide a significant improvement in the organization of accounting at the enterprise, avoid various penalties, which largely contributes to the improvement financial condition enterprises.

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4. Tax Code of the Russian Federation. Part two dated August 5, 2000 (as amended and supplemented on June 30, 2008).

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15. Regulation of the Central Bank of March 12, 1998 No. 20-P "On the rules for the exchange electronic documents between the Bank of Russia, credit institutions (branches) and other clients of the Bank of Russia when making settlements through the settlement network of the Bank of Russia”.

16. Regulation of the Central Bank of June 23, 1998 No. 36-P "On interregional electronic settlements carried out through the settlement network of the Bank of Russia".

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3.1 Key areas for improving cash transactions

Based on the study, it is possible to propose the following areas for improving the conduct of cash transactions in the Asia-Pacific Bank OJSC:

ь minimization of cash balances in cash;

Inclusion this direction in measures to improve cash operations due to the fact that cash reserves are the actual immobilization of bank resources. The profitability of credit transactions is 1.5 times higher than the profitability of cash settlement transactions. In this regard, it is necessary to reduce the cash balance (subject to compliance with standards), which will increase interest income.

l organization of a system of non-cash payments through plastic cards.

To date, most of the loans received by bank customers are issued to them in cash. The disadvantage of this approach is the following:

the bank loses part of its assets;

ь it is necessary to involve cash workers in the process of issuing a loan, which also means overhead costs for this operation in the form of salaries of cashiers;

It is proposed to consider the possibility of introducing a non-cash issuance of a loan to a plastic card so that the client has the opportunity to withdraw the loan at the bank's ATMs. This will both relieve the bank's cash desk and reduce the outflow of resources from the bank.

ь minimization of cash balances in ATMs;

The volume of funds in the bank's ATMs during 2010 ranged from 50 to 80 million rubles. Since these funds are also an immobilization of resources, it is proposed to consider the possibility of reducing the volume of balances in ATMs.

ь introduction of a system for withdrawing funds using corporate cards.

In order to reduce the volume of work of the cash desk, as well as reduce overhead costs, it is proposed to consider the possibility of introducing a system for issuing cash to legal entities and individual entrepreneurs through corporate plastic cards. This proposal is aimed at reducing the volume of manual work of the bank's staff, primarily the operational department, as well as at improving the quality of services provided by the bank to its customers. The advantage of this approach is that in order to withdraw money, customers can independently transfer funds to a card account, indicating the necessary details. Withdrawal will take place at a time convenient for the client, in addition, withdrawal can be made (with payment of commission), even at a foreign ATM in another city.

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The economic functioning of the enterprise is possible only when interacting with legal entities and individuals.

Such interaction can be carried out using financial settlement mechanisms. There are two ways to make settlements of an enterprise for its obligations with other enterprises:

By bank transfer through the banking system;

With the help of cash.

Accounting of funds and documents is important for the proper organization of money circulation, in efficient use financial resources. Skillful allocation of cash can itself bring organizations additional income. Therefore, you need to constantly think about the rational investment of temporarily free cash to make a profit.

Accounting for cash, settlement and credit operations performs the following main tasks:

Checking the correctness of documenting and legality of transactions with funds, settlement and credit operations, their timely and complete reflection in accounting;

Ensuring timeliness, completeness and correctness of settlements for all types of payments and receipts, identification of receivables and payables;

Timely identification of the results of the inventory of funds, monetary documents and settlements, ensuring the discovery of accounts receivable and repayment of accounts payable and loans of credit institutions in a timely manner;

Ensuring the safety of funds, uninterrupted provision of cash urgent needs organizations;

Finding opportunities for the most rational investment of free cash as a source of financial investment that generates income.

In the process of financial and economic activities, organizations often need to acquire material assets, as well as various works, services, not only by bank transfer, but also for cash. In such cases, the employee is usually given cash under his responsibility (under the report).

The relevance and significance of these issues influenced the choice of the topic of the course work "Accounting for transactions related to the movement of ruble cash."

The purpose of the work is to study and conduct theoretical and practical aspects of accounting for cash transactions at Hado LLC

In accordance with the goal, the following tasks of this study can be formulated:

1. Theoretical foundations of accounting and audit of cash transactions;
2. Consider the accounting of cash transactions;
3. Conduct an audit of cash at the cash desk based on the materials of Hado LLC

Object of research: LLC Khado (representative office of XADO in Novosibirsk)

The methodological basis in this work was the main legislative documents of the Russian Federation: the Civil Code, the Tax Code, the Regulation on accounting and reporting in the Russian Federation, the Chart of Accounts for accounting for the financial and economic activities of enterprises and others, as well as the works of Russian scientists who studied this problem, such like Baryshnikov N.P., Podolsky V.I., Kovalev V.V. and others.

Chapter 1. Theoretical foundations of accounting for cash transactions

1.1 The meaning and objectives of accounting for cash transactions

Cash transactions occupy one of the central places in the economic activity of an organization. The need for cash arises constantly and is associated with the payment of wages, benefits, funds for travel and business expenses, payment for services in cash, etc. At the same time, the cash desk can receive daily cash payments for services, to pay off debts to employees, receipts from a current account or from customers, etc.

All enterprises are required to keep money in a bank, and in order to make cash payments, each organization must have a cash desk and keep all necessary documentation in the prescribed form.

The staff of the enterprise should provide for the position of a cashier who is financially responsible for the safety of all accepted values.

The general procedure for organizing money circulation in the Russian Federation through the Regulations on the rules for organizing cash circulation in the territory of the Russian Federation (dated October 4, 1993 No. 18), clause 1 which reads: “Enterprises, associations, organizations and institutions, regardless of organizational and legal forms and areas of activity are required to keep free cash in bank institutions”, and clause 5 “Enterprises may have cash in their cash desks within the limits, established by banks in agreement with the heads of enterprises.” If necessary, cash balance limits are reviewed.

The main tasks of accounting for cash transactions of enterprises are:

• Ensuring the safety of funds (liability, storage conditions, audits);
• Timely and accurate execution of primary documents and their registration in the journal.

On the basis of the concluded agreement, the cashier is financially responsible for the safety of funds at the cash desk, the correct execution of the cash book, as well as for the safety of the values ​​​​accepted by him. A cashier carrying out transactions with foreign currency must have a special permit allowing him to perform transactions with it.

When accepting cash, the cashier checks the authenticity and solvency, for which the cash desk has special equipment.

Money from the cash desk is issued upon presentation of a passport or other identity document, according to an account cash warrant, where a signature is affixed on receipt and the data of the presented document, transactions are formalized with strict reporting certificates f, 0406007. The certificate indicates the amount of the purchased or sold currency, the currency code, and the full name. client, as well as belonging to citizenship.

To summarize information on the availability and movement of funds at the cash desk of the organization, account 50 "Cashier" is intended.

To account 50 "Cashier" sub-accounts can be opened:

1. "Cash desk of the organization";

2. "Operating cash desk";

3. "Money documents", etc.

The debit reflects the receipt of funds, and the credit reflects the payment and issuance of monetary documents from the cash desk of the organization.

The cashier is obliged, regardless of the calendar period for submitting a report to the accounting department, daily to calculate the turnover for the day and the balance at the end of the day in the cash book. After checking the records of cash documents in the cash book, the accountant proceeds to the processing of strict reporting forms f. 0406007.

When an organization performs cash transactions with foreign currency, an appropriate sub-account is opened to account 50 “Cashier” to separately reflect the movement of each cash foreign currency.

1.2 Accounting policy regarding cash transactions

In accordance with the Federal Law “On Accounting”, accounting in LLC Khado is carried out by the chief accountant. The accounting process is computerized. The accounting form is automated. This choice was influenced by the following factors: the amount of work for one person is quite large, and it is this form of accounting that makes it possible to quickly process significant amounts of information, and implement the principle of a single entry of information into the system, the ability to receive various reports as needed for any period of time.

At Hado LLC, the organizational structure of the accounting department and the analysis of the accounting form used correspond to the conditions for organizing and managing the enterprise and ensure the completeness, timeliness and cost-effectiveness of accounting information processing.

In the process of assessing the accounting policy, the compliance of the elements established by the Regulation on Accounting "Accounting Policy of Organizations" (PBU 1/2008), the completeness of the reflection in accordance with the characteristics of the activities of this organization and the changes made to the document in question (regulation of the accounting policy) are established.

When visually reviewing the Regulations on the accounting policy of the enterprise for 2008, it was found that there were no significant changes affecting the financial statements.

For 2008 to ordinary species activities include trading activities. Income accounting is carried out in accordance with PBU 9/99 "Income of the organization". Accounting for expenses is carried out in accordance with the requirement of PBU 10/99 "Expenses of the organization". The costs associated with the conduct of trading activities are accounted for on account 44 "Sales costs". Based on the results of each reporting period, the distribution of transportation costs between sold goods and balances of goods at the end of the reporting period.

On the technical aspect for 2008, the accounting policy of the enterprise did not disclose: the date of submission of financial statements, the procedure for disclosure and approval of annual financial statements;

When assessing the methodological aspects of accounting, it was established that the following were not disclosed:

• valuation of debt securities,
• the procedure for accounting for leased property,
• valuation of work in progress,

Completeness of disclosure of accounting methods selected in the formation of accounting policies that significantly affect the assessment and decision-making by users of financial statements. In accordance with the requirements of the Accounting Regulations “Accounting Policy of an Enterprise”, the essential accounting methods adopted when forming the accounting policy of an enterprise and subject to disclosure in the financial statements are: the method of paying off the cost of fixed assets, tangible assets and other assets; assessment of inventories, goods, work in progress, finished products; recognition of profit from the sale of products and other methods, without knowledge of the use of which by users of financial statements it is impossible to reliably assess the property and financial condition, cash flow or performance of the enterprise.

1.3 Regulatory support for accounting of cash transactions

Accounting is carried out in accordance with regulatory documents that have different status. Some of them are mandatory (the Law "On Accounting", accounting regulations), others are advisory in nature (Chart of Accounts, guidelines, comments).

Depending on the purpose and status, it is advisable to present the regulatory documents governing the movement of funds in the form of the following system:

1st level: legislative acts, decrees of the President of the Russian Federation and resolutions of the Government that directly or indirectly regulate the organization and maintenance of accounting in an organization. These include:

• Civil Code of the Russian Federation;
• Federal Law "On Accounting" No. 129-FZ of November 21, 1996. This law defines legal framework accounting, its content, principles, organization, main directions accounting activities and reporting, the composition of economic entities obliged to keep accounting records and provide financial statements, requirements for the preparation primary documentation and accounting registers.

2nd level: standards (regulations) on accounting and reporting. An accounting standard can be defined as a set of basic rules that establishes the procedure for accounting and valuation of a particular object or their combination. The provisions are intended to concretize the law on accounting and reporting. The Ministry of Finance of the Russian Federation is the only regulatory body for the system of regulatory documents.

Federal Agency for Education of the Russian Federation

DAGESTAN STATE UNIVERSITY

GRADUATE WORK

"Accounting analysis and control of cash transactions"

(on the example of the Central City Hospital of the city of Izberbash RD)

Completed: Art. 5 k., special.

"Bukhg. accounting, analysis and audit»

Magomedgadzhieva G.M.

Makhachkala - Izberbash - 2008

INTRODUCTION

CHAPTER I

1.1 Legal regulation accounting in budgetary organizations

1.2 The procedure and organization of conducting cash transactions in budgetary organizations

1.3 General economic characteristic Central City Hospital of Izberbash RD

CHAPTER II. ACCOUNTING OF CASH OPERATIONS IN MU CENTRAL CITY HOSPITAL, IZBERBASH RD

2.1 Documentation and accounting of cash on hand

2.2 Accounting for cash transactions in accordance with the program "1C Accounting for Budgetary Institutions"

CHAPTER III. ANALYSIS AND CONTROL OF CASH OPERATIONS IN MU CENTRAL CITY HOSPITAL OF IZBERBASH RD

3.1 Organizing and conducting an audit of the cash desk and monitoring compliance cash discipline

3.2 Analysis of the state of cash transactions

3.3 Improving the accounting and control of cash transactions

CONCLUSIONS AND OFFERS

LIST OF USED LITERATURE

APPS

INTRODUCTION

In the process of carrying out their activities, budgetary institutions enter into economic relations with various enterprises, organizations and individuals. The correct organization of settlement operations ensures the stability of the turnover of the organization's funds, the strengthening of contractual and settlement discipline in it and the improvement of its financial condition. Most settlements between organizations are made non-cash. However, there is not a single firm, organization or individual entrepreneur who could conduct their activities without facing cash transactions. Speaking of cash transactions, always means actions related to payments made by cash. Cash settlements are settlements in which cash actually participates, and which can be made in a single form - by transferring them in fulfillment of any civil law obligation. cash transactions, as a variety financial transactions these are operations for receiving and issuing money from the cash desks of organizations, banks.

The relevance of the topic of the thesis lies in the fact that cash is the most limited resource, and the success of the activities of a budgetary institution, is largely determined by the ability of the head to distribute and use them rationally. Effective cash management of a budgetary institution can only be built after a thorough study of the organization's cash accounting system. Thus, the study of the features of accounting, analysis and control of cash transactions is extremely important for the proper organization of money circulation, the efficient use of financial resources and ensuring the uninterrupted satisfaction of urgent needs of a budgetary institution with cash.

The relevance of this topic is also due to the fact that in recent years there have been significant changes in accounting related to the continuation of its reform, the creation of an accounting system that allows generating complete information about the sector. government controlled, financial reporting relevant international requirements etc.

Cash payments in budgetary institutions should be the object of close attention. In the process of cash settlements, the budget is fulfilled, obligations with employees for wages are fulfilled, tax obligations arise

The purpose of the thesis is to study the theoretical and practical aspects of accounting, analysis and control of funds at the cash desk of a budgetary institution. Thus, the subject of research work are cash transactions with cash.

The object of the study is the municipal institution Central City Hospital of the city of Izberbash RD.

The objectives of the thesis work are:

Analysis of legal regulation of accounting of cash transactions in budgetary organizations;

The study of documentary registration of accounting for cash transactions, as well as the study of analytical and synthetic accounting cash transactions in budgetary institutions;

Studying the accounting of cash transactions in accordance with the program "1C Accounting";

Study and analysis of the organization of the accounting system for cash transactions on the example of the Central City Hospital of the city of Izberbash RD;

Analysis of the state of cash transactions in the Central City Hospital of Izberbash RD;

When writing the thesis, the scientific works of domestic authors devoted to accounting, such as N.P. Kondrakov, Yu.A. Babaev, N.N. Tokarev and others.

In addition, the legal documents governing the accounting of cash transactions in budgetary institutions, as well as relevant materials of articles in periodicals, were studied and used.

The thesis includes an introduction, three chapters, a conclusion, a list of references and an appendix. The list of used literature includes 43 titles. There are 9 figures and 8 tables in the work.

CHAPTER I . THEORETICAL FOUNDATIONS OF ACCOUNTING AND CONTROL OF CASH OPERATIONS IN BUDGETARY ORGANIZATIONS

1.1 Legal regulation of accounting in budgetary organizations

As a result of political and economic reforms held in Russia, the essence of accounting and the functions performed by it in organizations have changed.

In the field of accounting, there is a need for changes due to a number of external and internal factors of a legal and economic nature, the main of which were: changes in the legal framework of the organization; expanding the scope of the organization; independent access to the foreign economic market; change budget policy and etc.

These factors required changes in the organization of accounting and reporting, both in the country as a whole and at the level individual organization. The Russian Federation approved Government program the transition of the Russian Federation to the system of accounting and statistics accepted in international practice in accordance with the requirements market economy, in pursuance of which the Ministry of Finance developed a concept for the development of a system of regulatory documents governing accounting for organizations of the Russian Federation.

Decree of the Government of the Russian Federation of May 22, 2004 No. 249 approved an action plan for the implementation of the Reform Concept budget process in the Russian Federation in 2004 -2006 An integral part of this plan is the reform of accounting in budgetary organizations.

The fundamental documents for reforming budget accounting in accordance with the adopted concept are:

Federal Law No. 120-FZ of August 20, 2004 “On Amendments
to the Budget Code of the Russian Federation regarding the regulation of interbudgetary relations”;

Instruction on budget accounting, approved by order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n;

Order of the Ministry of Finance of Russia dated August 27, 2004 No. 72n “On approval of the Instructions on the procedure for applying budget classification the Russian Federation in the preparation and execution of budgets at all levels, starting with the budgets for 2005”;

Guidelines on the implementation of the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 24, 2005 No. 26n;

Instruction on the procedure for compiling and submitting annual, quarterly and monthly budget reports, approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n (as amended by order of the Ministry of Finance of Russia dated November 1, 2005 No. 137n).

In accordance with these regulatory documents, starting from January 1, 2005, the limits of budgetary obligations, appropriations, estimates must be drawn up, and cash and actual expenses must be kept in the context of the new budget classification. New budget classification codes must also be indicated in payment documents.

Accounting is carried out in accordance with regulatory documents that have different status. Some of them are mandatory (the Law "On Accounting", accounting regulations), others are advisory in nature (Chart of Accounts, guidelines, comments).

Depending on the purpose and status, it is advisable to present the regulatory documents governing the movement of funds and cash transactions in the form of the following system:

First level: legislative acts, decrees of the President of the Russian Federation and government decrees that directly or indirectly regulate the organization and maintenance of accounting, including cash transactions in budgetary organizations. These include:

Civil Code of the Russian Federation.

Tax Code of the Russian Federation.

Budget Code of the Russian Federation.

Federal Law "On Accounting" No. 129-FZ of November 21, 1996. This Law defines the legal basis of accounting, its content, principles, organization, main areas of accounting and reporting, the composition of economic entities obliged to maintain accounting and provide financial statements, requirements for the preparation of primary documentation and accounting registers;

Federal Law No. 63-FZ of April 26, 2007 “On Amending the Budget Code of the Russian Federation in Regard to the Budget Process and Bringing Individual Legislative Acts of the Russian Federation in Line with the Budget Legislation of the Russian Federation”

Federal Law No. 120-FZ of August 20, 2004 "On Amendments to the Budget Code of the Russian Federation in Regard to the Regulation of Interbudgetary Relations"

Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards".

Decree of the Government of the Russian Federation of July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash registers used by organizations and individual entrepreneurs”, etc.

The second level: normative acts and methodical instructions of the authorities regulating accounting. Methodological recommendations and instructions are intended to concretize accounting standards in accordance with industry and other specifics. These include:

Instructions for budget accounting. Approved by order of the Ministry of Finance of Russia on February 10, 2006 No. 25n.

Instructions on the procedure for compiling and submitting annual, quarterly and monthly budget reports. Approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n.

Guidelines for the inventory of property and financial obligations. Approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

The procedure for conducting cash transactions in the Russian Federation. Instruction of the Central Bank of the Russian Federation dated October 4, 1993 No. 18.

On establishing the maximum amount of cash settlements in the Russian Federation between legal entities. Instruction of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U.

On non-cash payments in the Russian Federation. Regulation of the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P.

On Introducing Amendments and Additions to Bank of Russia Regulation No. 2-P dated October 3, 2002 “On Cashless Payments in the Russian Federation”. Instruction of the Central Bank of the Russian Federation dated March 3, 2003 No. 1256-U.

Instructions on settlements, current and budget accounts opened in institutions of the State Bank of the USSR. Approved by the State Bank of the USSR on October 30, 1986 No. 28 (with subsequent changes and additions).

Order of the Ministry of Finance of Russia dated June 21, 2001 No. 46n “On the procedure for opening and maintaining personal accounts for accounting for transactions with funds received from entrepreneurial and other income-generating activities, recipients of funds federal budget».

Order of the Ministry of Finance of Russia No. 36n, Federal Treasury No. 4n dated March 3, 2006 "On the application of the procedure for opening and maintaining personal accounts to record transactions with funds received from entrepreneurial and other income-generating activities, recipients of federal budget funds."

Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n “On approval of the forms of budget accounting registers”, etc.

The third level includes local legal documents of budgetary institutions, the adoption of which is provided for by the Instruction on Budget Accounting No. 25n. Such documents are the order of the head of a budgetary institution on the approval of the workflow schedule; order of the head of a budgetary institution on the procedure for conducting an inventory, etc.

Thus, the legislator assigned the competence to organize cash circulation on the territory of the Russian Federation, as well as the functions of determining the procedure for conducting cash transactions, to the Bank of Russia (Article 34 of Federal Law No. Russia))".

The Central Bank of the Russian Federation, in accordance with the powers granted, establishes certain conditions for monetary circulation and explains the specifics of the application in practical activities provisions of the "Procedure for conducting cash transactions ».

In the public sector, there is no analogue of the Accounting Regulations (PBU) in force in the non-state sector. Therefore, the Ministry of Finance of the Russian Federation develops and approves instructions on accounting and reporting in budgetary institutions, as well as, in agreement with the State Statistics Committee of the Russian Federation, unified forms of primary accounting documentation for accounting for cash transactions. (instructions 25n, 5n).

The current system legal regulation budget accounting is dynamically developing and is associated with changes in legislation in connection with the budget reform. This reform is supported new system budgetary accounting and reporting, which allows you to track not only the correctness of spending budget funds, but also the effectiveness of their use for each budget year and in general at the end of the program, as well as an objective assessment of the assets and liabilities of public authorities of the Russian Federation.

The new accounting system, unlike the old one, provides for the introduction of the Budget Classification (BCC) codes into it, which will make it possible to combine accounting for budget executors and budget organizations, as well as to exercise control over the movement of budget funds from sources of income to final recipients.

1.2 The procedure and organization of conducting cash transactions in budgetary organizations

In connection with the adoption of the Instruction on Budget Accounting, approved by the Order of the Ministry of Finance of Russia dated August 26, 2004 N 25n (hereinafter referred to as Instruction N 25n), we can talk about the creation of an accounting system that allows generating complete information about the public administration sector. New Instruction provides for in its composition accounting objects that comply with international requirements for financial reporting. At the same time, such accounting object as cash transactions turned out to be the most conservative. Changes in accounting are mainly related to the application of the new Chart of Accounts and new accounting registers.

Paragraph 94 of Instruction N 25n regulates that when registering and accounting for cash transactions, institutions are guided by the procedure for conducting cash transactions in the Russian Federation, established by the Central Bank of the Russian Federation, taking into account certain features. Thus, the fundamental document regulating the procedure for processing and accounting for cash transactions, as before, is the Procedure for conducting cash transactions in the Russian Federation, approved by the Decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 N 40 (hereinafter referred to as the Procedure for conducting cash transactions).

In accordance with this document, organizations, regardless of their organizational and legal forms and scope of activity, are required to keep free cash in banking institutions.

Institutions make settlements for their obligations with other organizations, as a rule, in a non-cash manner through banks or use other forms of non-cash payments established by the Central Bank of the Russian Federation in accordance with the legislation of the Russian Federation.

However, in the practice of financial and economic activities of institutions, there is a need for operations related to payments made by cash.

Cash settlements are settlements in which cash actually participates, and which can be made in a single form - by transferring them in fulfillment of any civil law obligation. The cash settlement limit is set in paragraph 1 of the Directive of the Central Bank No. 1843-U. It has been almost doubled - from 60,000 to 100,000 rubles.

The limit is set for settlements under one contract. Note that in the previous Directive of the Bank of Russia No. 1050-U, it was about the limitation “per transaction”. There has been much controversy over this wording. As a result, the Central Bank had to explain that a deal meant an agreement (joint letter of the Central Bank of July 2, 2002 No. 85-T and the Ministry of Taxes of Russia of July 1, 2002 No. 24-2-02 / 252). The new Ordinance of the Bank of Russia dated June 20, 2007 No. 1843-U was formulated with this in mind and no longer contains such ambiguities.

For violation of the settlement limit, the organization can be fined in the amount of 40,000 to 50,000 rubles. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). This penalty is provided for those who pay in cash. The penalty is also set for officials of the organization. Its amount is from 4000 to 5000 rubles.

Cash received by organizations in banks is spent on the purposes indicated in the check.

The list of purposes for which funds from the cash desk can be spent has been significantly expanded. It allows you to spend the organization's cash:

For salaries, scholarships and other payments to employees (including social ones);

For travel expenses;

To pay for goods (except for securities), works, services;

To return to buyers or customers previously paid cash advances;

For the payment of insurance indemnities (sums insured) under insurance contracts for individuals.

Given that over the past six years, prices have increased significantly, the decision to increase the limit can be called quite fair. And yet, the likelihood that the company will need cash payments in the amount of more than 100,000 rubles remains. This can be done using the following methods: split a large contract into several smaller ones; pay not according to the contract, but according to applications and invoices; pay through an individual

To make cash payments, each organization must have a cash desk and keep a cash book in the prescribed form. When making settlements with the population, the acceptance of cash by institutions is carried out with the obligatory use of cash registers. By virtue of paragraph 1 of Art. 3 of the Law on Cash Registers, when making cash settlements and (or) settlements using payment cards in the territory of the Russian Federation, models of cash registers included in State Register. Cash registers used for cash settlements with the population are subject to registration with the tax authorities at the location of the enterprise. Control over compliance with the rules for the use of cash registers, over the completeness of accounting for cash receipts at enterprises is carried out by tax services.

The heads of organizations are obliged to equip the cash desk and ensure the safety of money in the cash desk, as well as when they are delivered from the bank institution and delivered to the bank. In cases where through the fault of the leaders of the organization were not created the necessary conditions, ensuring the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

The checkout room must be isolated, and the doors to the checkout during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.

Cash desks of organizations can be insured in accordance with applicable law.

The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in conventional places, transferring outsiders or make unrecorded duplicates. Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the organization. Its results are recorded in the act.

If the loss of the key is detected, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.

Storage at the cash desk of cash and other valuables that do not belong to this enterprise, is prohibited.

Before opening the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working.

In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash desk before the arrival of their employees.

In this case, the head, chief accountant or persons replacing them, as well as the cashier of the enterprise, after obtaining permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash desk. This check must be made before the start of cash transactions.

An act is drawn up on the results of the check in 4 copies, which is signed by all persons participating in the check. The first copy of the act is transferred to the internal affairs bodies, the second is sent to insurance company, the third one is sent to a higher organization (if any), and the fourth one remains with the enterprise.

Conducting cash transactions is entrusted to the cashier. When hiring a specialist who will be entrusted with the duties of a cashier, in accordance with clause 32 of the Procedure for conducting cash transactions, the head is obliged to familiarize him with the procedure for conducting cash transactions in the Russian Federation, after which an agreement on full liability is concluded with the cashier. In practice, it can be recommended to make a receipt for familiarization with the rules for conducting cash transactions on the contract form.

On the basis of the contract on material liability concluded with him, the cashier is responsible for the safety of funds at the cash desk, the correct execution of primary cash documents and the maintenance of the cash book, for the safety of all the values ​​\u200b\u200baccepted by him and for the damage caused to the enterprise, both as a result of intentional actions and in as a result of negligent or dishonest attitude to their duties. The absence of an agreement on full liability excludes the possibility of recovering the amounts of shortfalls in in full. In this case, only limited material liability can be applied to the cashier: damages are recovered in an amount not exceeding his salary.

The above procedure also applies if, by order of the head, the duties of a cashier are assigned to employees of units serviced by centralized accounting departments.

Heads of budgetary institutions, when hiring and appointing employees to positions related to the conduct of cash transactions, are recommended to contact the internal affairs bodies and medical institutions to obtain information about these employees (Appendix N 2 "Recommendations for ensuring the safety of funds during their storage and transportation" to the Procedure for conducting cash transactions). It must be remembered that the following persons are not allowed to conduct cash transactions:

Previously involved in criminal liability for intentional crimes, the conviction of which has not been canceled or not removed in the prescribed manner;

Suffering from chronic mental illness;

Systematically violating public order;

Abusing alcohol or using drugs without a doctor's prescription.

In accordance with clause 35 of the Procedure for Conducting Cash Operations, budgetary organizations with one cashier in their staff, in the event of his temporary replacement (vacation, sick leave) the execution of the duties of a cashier is assigned to another employee by written order of the head of the enterprise. With this employee, it is necessary to conclude an agreement on full individual liability and, against receipt, familiarize him with the procedure for conducting cash transactions. The transfer of valuables is formalized by an act in triplicate, one of which is transferred to the materially responsible person who handed over the values, the second - to the materially responsible person who accepted the values, and the third remains in the accounting department. If the work is left by the cashier suddenly, that is, the transfer of the cash register was not carried out properly, then the values ​​​​in the cash register are recalculated by another employee in the presence of the head and the chief accountant or a commission appointed by the head.

With a small volume of cash transactions, the duties of a cashier can be performed by any official of the enterprise, to whom the director entrusts the conduct of cash transactions, or the chief accountant. When entrusting the conduct of cash transactions to the accountant, an appropriate order is issued by the head of the enterprise, and in the signature sample cards handed over to the bank, a note is made below the line with the sample signature of the chief accountant: “there are no other accountants in the state”. After the issuance of an order (decision, resolution) on the appointment of a cashier for work, the head of the organization is obliged to familiarize him against receipt with the Procedure for conducting cash transactions in the Russian Federation and conclude an agreement with him on full liability.

At the cash desk, the amount of cash should not exceed the limit established by the branch of the Federal Treasury on the basis of the annual calculation of the cash limit compiled by the institution. Cash in excess of the established limit can be kept at the cash desk only during the period of payment of wages, but not more than three days, including the day the money is received from the bank (clause 9 of the Procedure for conducting cash transactions).

It must be remembered that the current regulations there is no provision for the balance of funds in the cash desk of the institution as of the beginning of the year (January 1) (clause 20 of the Instruction on the procedure for submitting annual, quarterly and monthly budget reporting<1>).

The calculation of the balance limit at the cash desk is drawn up in two copies. The form of this calculation is given in Appendix 1 to the Regulation on the rules for organizing cash circulation in the territory of the Russian Federation (approved by the Central Bank of the Russian Federation of January 5, 1998 N 14-P). It should be noted that the cash balance limit in the cash register is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of the mode of its activity, the procedure and terms for depositing cash to the bank, ensuring the safety and reducing the counter transportation of valuables.

In this case, the limit on the balance of money in the cash register can be set:

In the amount necessary to ensure the normal operation of the organization from the morning of the next day;

Within the average daily cash receipts;

Depending on the deadlines delivery and the amount of cash proceeds;

Within the limits of the average daily cash consumption (except for wages, social payments and scholarships).

The cash balance limit can be reviewed during the year in the prescribed manner at the reasonable request of the organization (in case of changes in the volume of cash turnover, conditions for the delivery of proceeds, and others), as well as in accordance with the bank account agreement. All cash in excess of the established limits on the balance of cash in the cash desk of the institution must be handed over to the bank in the manner and within the time agreed with the servicing banks. Institutions do not have the right to accumulate cash in their cash desks in excess of the established limits for the implementation upcoming expenses, incl. for wages.

Establishments can store cash in their cash desks in excess of the established limits only for remuneration, payment of benefits for social insurance and scholarships no more than 3 working days (for organizations located in the regions of the Far North and equivalent areas - up to 5 days), including the day the money is received.

Checks of cash amounts at the cash desks of budgetary institutions can be carried out by both banks and financial authorities.

The issuance of cash under the report is made from the cash desks of institutions for economic and operating expenses in the amount and for the periods determined by the heads of institutions.

Issuance of cash against the report on expenses related to business trips, is made within the amounts due to seconded persons for these purposes. Persons who have received cash against a report are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report on the amounts spent to the accounting department of the institution and make a final settlement on them.

The issuance of cash under the report is made subject to the full report of a particular accountable person on the advance payment previously issued to him. The transfer of cash issued under the report by one person to another is prohibited. The cashier carries out accounting of all operations on the movement of cash in the cash book.

1.3 General economic characteristics of the Central City Hospital of the city of Izberbash RD

The Izberbash Central City Hospital is a municipal institution, the coordination and regulation of which is carried out by the Administration of the city of Izberbash and the Ministry of Health of the Republic of Dagestan.

The institution was renamed from the municipal institution "Izberbash Territorial Medical Association" to the municipal institution "Central City Hospital of Izberbash" in accordance with the order of the Ministry of Health of the Republic of Dagestan dated 27.03.2001. No.-107P. The official name of the institution is the Izberbash Central City Hospital (abbreviated as the Central City Hospital of the city of Izberbash of the Republic of Dagestan).

The founder of the Izberbash CGB is the Izberbash Property Management Committee. The institution is a legal entity under the jurisdiction of the City Administration and the Ministry of Health of the Republic of Dagestan. It has an independent balance sheet, settlement and other accounts in banking institutions, a seal with its own name and with the name of a higher health authority, a stamp and a letterhead, as well as an emblem registered in the prescribed manner.

The purpose of the creation of the Izberbash Central City Hospital is to fully meet the needs of the population of Izberbash in a qualified medical care, improving its quality, rational and efficient use of personnel, financial and material resources Central City Hospital, achieving high final results of all services and structural divisions of the Central City Hospital.

The subject of activity of the Central City Hospital of Izberbash is: the implementation of medical and sanitary preventive measures aimed at preventing and reducing overall morbidity, disability and mortality in the city. As well as providing primary health care, including:

- "ambulance" and emergency medical care for sudden illnesses and conditions that threaten the patient's life, accidents and injuries, poisoning, suicidal attempts, during childbirth, acute severe illnesses;

Therapeutic and diagnostic care for patients on an outpatient basis, including emergency and pre-medical care for acute and exacerbation chronic diseases, injuries and accidents;

Diagnosis and treatment of patients at home;

Rehabilitation treatment of patients on an outpatient basis;

Carrying out activities for preventive diseases;

Provision of dental care to the population;

Inpatient care for patients with acute and exacerbations of chronic diseases, injuries, burns, poisoning, during pregnancy, childbirth;

Rehabilitation measures in stationary conditions;

Selection and organization of referral of patients for consultations and inpatient treatment to specialized republican institutions and MSEC;

Strict implementation of medical and economic standards for the provision of medical care to the population.

In addition to the main activities, the Institution has the right to carry out certain types of entrepreneurial medical activities in accordance with the Decree of the Government of the Russian Federation No. 41 of January 23, 1992. in all structural subdivisions of the Central City Hospital and according to the price list for medical services approved by the Ministry of Health of the Republic of Dagestan.

The property reflected in the balance sheet is assigned to the Izberbash Central State City Hospital on the basis of the right of operational management. The property of the Izberbash Central City Hospital is municipal property. The source of the formation of the property of the institution, incl. funds are:

Property secured by the owner or a body authorized by him in the prescribed manner;

Property acquired at the expense of budgetary funds allocated to the institution according to the estimate;

Budget allocations and other receipts from the Ministry of Health of the Republic of Dagestan;

Funds received in accordance with the Law of the Russian Federation "On health insurance citizens in the Russian Federation”;

extrabudgetary funds;

Income received from paid types of permitted business activities;

Income from securities;

Depreciation deductions;

Loans from banks and other creditors;

Free and charitable contributions, donations from organizations, institutions and citizens;

Other sources in accordance with the legislation of the Russian Federation

The income received by the institution from the entrepreneurial activity permitted by the charter and the property acquired at the expense of these funds goes to the independent disposal of the Izberbash Central City State Budget. The property is municipal property.

To analyze the composition and structure of property and their sources, we will compile an analytical table 1

Table 1

Composition and structure of the balance sheet of property and liabilities of the Central State Budgetary Administration of the city of Izberbash of the Republic of Dagestan for 2007

From the data in the table it can be seen that fixed assets and inventories prevail in the composition of the economic assets of the organization under consideration, which account for 46.6% and 40.4%, respectively, of the total property. Debtors and cash account for 8.1% and 4.9%, respectively. The organization's liabilities are dominated by settlements with suppliers (55.7%) Settlements with the budget and other creditors account for less than 1%.

Compared to the previous year, the structure of the balance sheet has undergone some changes (Table 2). Fixed assets as part of the balance sheet asset in 2006 amounted to ??????.2 rubles. or 44.7%; inventories?????,3 rub. or 38.2%; Debtors and cash amounted to ??????, 83 rubles. (16.7%) and ?????.92 rubles. (0.4%) respectively.

table 2

Composition and structure of the balance sheet of property and liabilities of the Central State Budgetary Administration of the city of Izberbash of the Republic of Dagestan for 2006

The technical condition of different types (groups) of fixed assets is estimated by different parameters. However, in the absence of information characterizing the period of use of machinery and equipment and other conditions of their operation, the technical condition of all fixed assets can be assessed using the depreciation coefficient. The depreciation coefficient is calculated as the ratio of the total amount of depreciation accrued for the entire period of operation of fixed assets to the initial cost.

In the organization under consideration, by the end of 2007, the depreciation coefficient is 0.91. Compared to 2006, it increased by 0.01 (Table 3).

Table 3

Indicators of the technical condition of fixed assets of the Central City Hospital of the city of Izberbash of the Republic of Dagestan

The table shows that the cost of fixed assets in 2007 increased compared to the previous year by ?????.7 thousand rubles, at the same time, the amount of depreciation increased by ?????.4 thousand rubles. . The depreciation coefficient equal to 0.9 shows that fixed assets are worn out by 90%, which indicates catastrophic situation with the reproduction and technical condition of the fixed assets of the institution. All this is connected, apparently not with a very good state of healthcare in general in the country, which is also confirmed by the efforts of the government to correct the situation in the form of including the development of healthcare in priority national projects.

The source of the formation of financial resources of the enterprise is mainly budgetary and extra-budgetary funds. In particular, the sources of financing the budget deficit in 2007 amounted to ???????.00 rubles. However, according to the charter of the Central City Hospital of Izberbash, it can also engage in certain types of entrepreneurial activities - the sale of medical services and products. In 2006, income from the market activities of the Izberbash Central City Hospital amounted to ?????.11 rubles, and in 2007 already ?????.00 rubles, which is -????.1 rub. less.

An analysis of the costs of the Central City Hospital of Izberbash is presented in Table 4.

Table 4

Analysis of the composition of expenses of the Central City Hospital of the city of Izberbash of the Republic of Dagestan for 2006-2007, rub.

As can be seen from the table, the actual expenses of the organization in 2007 amounted to ????.8 thousand rubles. more than in 2006.

The most important and most significant item of expenditure of the Izberbash Central State City Hospital, as well as other budgetary institutions, is wages. Labor costs, together with deductions for social needs, amount to 9422.82 thousand rubles, including wages - 7166.45 thousand rubles. The next most significant item of expenditure is the purchase of services. These costs in current year increased in comparison with 2006 by 2454.9 thousand rubles. This item is mainly spent on utilities 2407.05 thousand rubles and services for the maintenance of property 3625.25 thousand rubles, the latter is apparently due to the high degree of depreciation of the fixed assets of the institution.

Expenses on operations with assets in 2007 amounted to 3,408.64 thousand rubles. including depreciation of fixed assets and intangible assets- 683.09 thousand rubles; expenditure of material reserves - 2725.55 thousand rubles;

CHAPTER II . ACCOUNTING OF CASH OPERATIONS IN MU CENTRAL CITY HOSPITAL OF IZBERBASH RD.

2.1 Documentation and accounting of cash on hand

According to clause 12 of the Procedure, cash transactions must be drawn up in standard forms of primary accounting documentation. When conducting accounting, budgetary institutions are also guided by Instructions on Budgetary Accounting N 25n. According to Appendix N 2 of the Instruction, budgetary institutions use the forms of primary documents of class 03 of the All-Russian classifier of management documentation (OKUD):

Incoming cash order - f. 03100001;

Expenditure cash warrant - f. 03100002;

Journal of registration of incoming and outgoing cash orders - f. 03100003.

In addition, they apply budget accounting registers of class 05 OKUD:

Cash book - f. 0504514;

Statement for the issuance of money from the cash desk to accountable persons - f. 0504501.

Acceptance of cash by the cash desks of institutions is carried out according to cash receipt orders signed by the chief accountant or a person authorized for this by a written order of the head of the institution.

On receipt of money, a receipt is issued to the incoming cash order signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

The issuance of cash from the cash desks of institutions is carried out according to cash orders or duly executed other documents (payrolls (settlement and payment), applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of the cash order. Documents for the issuance of money must be signed by the head, chief accountant of the institution or persons authorized to do so.

In cases where the documents, applications, invoices, etc. attached to the expenditure cash warrants have a permit inscription of the head of the institution, his signature on the expenditure cash warrants is not required.

In centralized accounting departments, for the total amount of wages issued, one expenditure cash warrant is drawn up, the date and number of which are affixed to each pay (settlement and pay) statement.

When issuing money under an expenditure cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient, records the name and number of the document, by whom and when it was issued and selects the receipt of the recipient.

When issuing money from the cash desk, a Statement (f. 0504501) is drawn up under the report of several persons. Each completed Statement is drawn up as an account cash warrant.

It must be remembered that issuing several outgoing cash orders for the same employee on different sub-accounts of account 20800 000 "Settlements with accountable persons" is a violation of the Procedure for conducting cash transactions. In this case, in the field of the outgoing order to reflect the correspondence of accounts, they should be reflected in several lines, and in the column reflecting the amount, reflect not only the amount for each analytical account, but also the total.

If a document replacing an expenditure cash warrant is drawn up for issuing money to several persons, then the recipients also present the indicated documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case, the data of the identity document are not recorded on the monetary document replacing the cash expenditure order. A receipt for receiving money can be made by the recipient only with his own hand in ink or a ballpoint pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money according to the payment (settlement and payment) statement, the amount is not indicated in words.

The issuance of money to persons who are not on the payroll of the institution is carried out according to expenditure cash orders issued separately for each person, or according to a separate statement on the basis of concluded agreements.

The cashier issues money only to the person indicated in the cash order or a document replacing it. If the issuance of money is made under a power of attorney drawn up in the prescribed manner, in the text of the order, after the last name, first name and patronymic of the recipient of money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the issuance of money is made according to the statement, before the receipt of the money, the cashier makes the inscription: "By proxy." The power of attorney remains in the documents of the day as an attachment to the expenditure cash warrant or statement.

Remuneration, payment of social insurance benefits and scholarships is made by the cashier according to payrolls without compiling an account cash warrant for each recipient. On the title page of the payroll, a permissive inscription is made on the issuance of money signed by the head and chief accountant of the institution or persons authorized to do so. In a similar manner, one-time issuance of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money against a report on expenses associated with business trips, to several persons can be processed.

One-time issuance of money for wages to individuals is made, as a rule, according to cash receipts.

If there are unpaid amounts in the payrolls for wages, allowances and scholarships, separate "Registers of deposited amounts" (f. 0504047) are compiled with the inclusion of each person who has not received wages, allowance or scholarships. The register is filled in by the cashier on the basis of a payroll or payroll statement, in which against the names of persons who have not received wages, stipends or allowances, you should put a stamp or make a handwritten note "Deposited". At the end of the payroll, it is necessary to make an inscription on the amounts actually paid and subject to deposit. Then you should check them with the total on the payroll and seal the inscription with your signature. Record the amount actually paid in the cash book and put a stamp on the statement: "Expenditure cash order N ____". If the money was issued not by the cashier, but by another person, then an additional inscription is made on the statement: "Money according to the statement issued (signature)". The issuance of money by the cashier and the distributor on the same sheet is prohibited.

The accounting department checks the notes made by cashiers in the payment (settlement and payroll) and counts the amounts issued and deposited on them.

The deposited amounts are handed over the next day for crediting to the account of the institution opened with the bodies exercising cash service execution of budgets, in institutions of the Central Bank of the Russian Federation or credit institutions. Cash receipts are drawn up for the amounts deposited.

Analytical accounting of the deposited amounts separately for wages, allowances and scholarships is kept in the "Book analytical accounting deposited wages, allowances and scholarships "(f. 0504048). Entries are made for each depositor, if necessary, indicating structural unit institutions. In the corresponding columns "Credit" the month and year in which the depository debt was formed, numbers of payment (settlement and payment) statements and amounts should be indicated. And in the columns "Debit" - against the name of the depositor, the number of the cash order and the amount paid are recorded. At the end of the month, the book calculates the totals for the "Credit" and "Debit" columns and displays credit balance at the beginning of the next month.

Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled in by the accounting department clearly and clearly in ink, ballpoint pen or written out on a machine (writing, computing). Erasures, blots or corrections in these documents are not allowed. In receipt and expenditure cash orders, the basis for their preparation is indicated and the documents attached to them are listed. The issuance of receipts and expenditure cash orders or documents replacing them in the hands of persons depositing or receiving money is prohibited. Receipt and issuance of money on cash orders can be made only on the day they are drawn up.

Upon receipt of incoming and outgoing cash orders or documents replacing them, the cashier is obliged to check:

The presence and authenticity of the signature of the chief accountant on the documents, and on the expenditure cash warrant or the document replacing it, the permissive inscription (signature) of the head of the institution or persons authorized to do so;

Correctness of paperwork;

Availability of applications listed in the documents.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing. Receipt and expenditure cash orders, or documents replacing them, immediately after receiving or issuing money on them, are signed by the cashier, and the documents attached to them are repaid with a stamp or the inscription "Paid" indicating the date (day, month, year).

Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of incoming and outgoing cash documents. Outgoing cash orders issued on pay (settlement and payment) statements for wages and other equivalent payments are registered after their issuance. Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machinogram "Insert sheet of the register of incoming and outgoing cash orders", compiled for the corresponding day, the formation of data for accounting for the movement of funds for the intended purpose is also provided.

All receipts and disbursements of cash institutions are recorded in the cash book. Accounting for cash transactions in institutions both in the currency of the Russian Federation and in foreign currencies is kept in the cash book f. 0504514. Receipt and expenditure of cash in foreign currency is kept on separate sheets of the Cash Book (f. 0504514) by types of foreign currencies.

Each institution maintains only one cash book, which must be numbered, laced and sealed with a mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the institution. Entries in the cash book are kept in 2 copies through carbon paper with ink or a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers.

Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the institution or the person replacing him. Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register on the next date and sends the second tear-off sheet (a copy of the entries in the cash book for the day) to the accounting department as a report of the cashier for the day) with income and expenditure cash documents against receipt in the cash register book.

In an institution, subject to ensuring the complete safety of cash documents, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machinogram "Insert sheet of the cash book". Simultaneously with it, a machine-gram "Cashier's report" is formed. Both named machine-grams must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the form of the cash book.

At the end of the calendar year (or as needed), the "Cash Book Insert Sheet" machinegrams are booked in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the institution and the book is sealed. Control over the correct maintenance of the cash book is assigned to the chief accountant of the institution.

The issuance of money from the cash desk, not confirmed by the receipt of the recipient in the cash order or other document replacing it, to justify the balance of cash in the cash desk is not accepted. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by cash receipt orders is considered cash surplus and is credited to the institution's income.

Accounting for cash flow transactions is kept in the Journal of operations on account 20104 000 "Cashier" on the basis of cash reports. When reflecting operations for the receipt by budgetary institutions of cash and their payment from the cash desk, budget accounting accounts 20104 510 "Income to the cash desk" and 20104 610 "Disposals from the cash desk" are used. For account 20104, the type of classification is set - "Sources of internal financing of budget deficits".

The procedure for providing cash to recipients of federal budget funds was approved by Order of the Ministry of Finance of Russia dated September 21, 2004 N85n "On the procedure for providing cash to recipients of budget funds budget system Russian Federation" (hereinafter - Order N85n).

In order to withdraw cash from a personal account, a budgetary institution must obtain from an institution of the Bank of Russia or credit institution cash checkbook. For this, an Application is drawn up for receiving the required number of cash checkbooks (f. 0510031 in accordance with Appendix No. 2 to Order No. 85n).

To withdraw cash by check, an Application for cash receipt is drawn up (f. 0510033 in accordance with Appendix No. 3 to Order No. 85n). The budget classification indicators specified in the Application must reflect the content of the operation in accordance with the directions of use of funds indicated in the column of the cash receipt "Expense Purposes". A separate cash receipt is issued for each Application. Cash checks are accepted within 10 days from the date of their issue, not counting the day of issue.

According to clause 1 of Order N 85n, in order to carry out operations with cash of recipients of funds from the budgetary system, the bodies of the Federal Treasury (hereinafter referred to as the OFC) open accounts on the balance sheet account N 40116 "Funds for the payment of cash to budget recipients" (hereinafter referred to as account 40116) in an institution of the Bank of Russia or credit institutions.

To reinforce account N 40116, debits are made from accounts N 40105 "Federal budget funds" and N 40503 "Funds of federally owned enterprises. Budgetary institutions" and credited to account N 40116.

With this order, temporary cash gaps occur. A similar situation arises when depositing cash into a personal account. The reasons for the occurrence and details of the reflection of the emerging temporary cash gap are set out in the joint Letter of the Ministry of Finance of Russia N 02-14-10a / 462 and the Federal Treasury of the Russian Federation N 42-7.1-01 / 5.1-58 of March 18, 2005 "On the procedure for applying the Rules for providing cash budget recipients. However, with the introduction of Instruction N 25n, the budget accounting accounts used in postings have changed. The scheme of new accounting entries is shown in table 5.

Table 5

Correspondence of postings during operations of receipt and delivery of cash to a personal account opened in OFK

The basis for recording the transaction on cash flow on the corresponding personal account of the recipient of budgetary funds is an Application with an OFC mark on execution (stamp "Completed"). The recipient of budgetary funds, on the basis of the Application with a mark of execution attached to the Extract from the corresponding personal account, forms an entry in accounting (line 1 of Table 1).

Line 2 of Table 1 shows the correspondence of accounts when issuing an incoming cash order in the presence of a cash gap.

Lines 3 and 4 of Table 1 indicate the correspondence of accounts when depositing cash to a personal account. Help on f. 0504833 is designed to reflect additional operations performed during cash services for budget execution that do not require documents from payers and recipients of budget funds.

Consider the registration of accounting records of cash flow transactions at the cash desk of a budgetary institution using the example of the Central City Hospital of the city of Izberbash RD ..

Example. Budgetary institution - public health institution "MU Central City Hospital of the city of Izberbash RD.", which is under the jurisdiction of the Ministry of Health of the RD. It is a recipient of funds from the budget of a constituent entity of the Russian Federation, has a personal account in the OFK for accounting for budgetary funds.

In the Central City Hospital of the city of Izberbash RD. On February 24, 2008, funds in the amount of 611,000 rubles were received from the personal account for accounting for budgetary funds of the institution in the OFK to the cash desk and issued from the cash desk. within the approved limits of budgetary obligations, including:

For advance payments to employees for February 2008 in the amount of 600,000 rubles;

For travel expenses to K. M. Magomedov, who will be on a business trip from February 26 to March 7, 2006, in the amount of 11,000 rubles, including:

daily allowance 1400 rubles, travel expenses 3600 rubles, payment for hotel services 6000 rubles.

Cash for travel expenses in the amount of 11,000 rubles. issued by K.M. Magomedov under the report on the day of receipt of money at the cash desk of the institution, i.e. February 24, 2008

The payroll for the issuance of wages to employees for the first half of February 2008 was closed and held at the cash desk 3 business days after the receipt of funds at the cash desk, i.e. February 26, 2008

In the budget accounting of the Central City Hospital of the city of Izberbash RD. these transactions are reflected as follows:

Received on February 24, 2008, by cash receipt N 28, funds from the personal account for accounting for budgetary funds in OFK for payment:

Wages for the first half of February 2008 in the amount of 600,000 rubles. (based on the Application with a mark on the execution of the OFC)

Travel expenses in the amount of 11,000 rubles, including:

Daily allowance in the amount of 1400 rubles.

Fare to the place of business trip and back in the amount of 3600 rubles.

Payment for services for hotel accommodation in the amount of 6000 rubles.

On February 24, 2008, under cash order N 43, funds were issued under the report of K. M. Magomedov for travel expenses in the amount of 11,000 rubles, including:

Daily allowance in the amount of 1400 rubles.

Payment for travel to the place of business trip and back in the amount of 3600 rubles.

Payment for services for hotel accommodation in the amount of 6000 rubles.

On February 26, 2008, the payroll for the payment of wages for the first half of February 2008 in the amount of 600,000 rubles was closed and posted at the cash desk. (expenditure cash order N 44 dated February 26, 2008)

Let's define the first seventeen characters of the codes of budget accounting accounts used in the example. The first 17 characters of 26-digit budget accounting accounts in the specified entries correspond to the codes:

BCC for account 20104 000 "Cashier" 055 08 02 01 00 02 0000, where:

055 - (KBK) code of the expense administrator. In the example, this is the Ministry of Health of the Republic of Dagestan (the manager of budget funds), in accordance with Appendix 6 "List of direct recipients of funds from the federal budget" (LPP) to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 21, 2005 N 152n (hereinafter - Instructions N 152n);

08 02 01 00 - code of a group, subgroup, article, sub-article, meaning "Increase / decrease in other cash balances of the budgets of the constituent entities of the Russian Federation", in accordance with Appendix 7 "Classification of sources of internal financing of budget deficits of the Russian Federation" to Instructions N 152n;

02 - element code corresponding to the budget of the subject of the Russian Federation;

0000 is a program that this case not determined.

BCC of basic expenses for accounts 208, 302, 304 - 055 09 01 471 00 00 327, where:

055 - (KBK) expense administrator code, i.e. Ministry of Health of the Republic of Dagestan (budget funds manager), in accordance with Appendix 6 "List of direct recipients of funds from the federal budget" (LPP) to Directives N 152n;

09 01 - (FKR) section and subsection code denoting "Healthcare", in accordance with Appendix 2 "Functional Classification of Budget Expenses of the Russian Federation" to Instructions N 152n;

471 00 00 - (KCSR) target item "Polyclinics, outpatient clinics, diagnostic centers" from Appendix 3 "List of target items of the functional classification of expenditures of the budgets of the Russian Federation" to Directives N 152n;

327 - (CWR) type of expenses "Ensuring the activities of subordinate institutions" from Appendix 4 "List of types of expenses of the functional classification of expenses of budgets of the Russian Federation" to Instructions N 152n.

The last three characters correspond to the codes economic classification expenses, and in terms of asset and liability accounts - KOSGU.

The cashier can receive not only money, but also monetary documents. In accordance with paragraph 96 of Instruction N 25n, these include paid coupons for gasoline, food, etc., paid vouchers to holiday homes, postage stamps, etc. Cash documents are kept at the cash desk of the institution.

Receipt at the cash desk and issuance from the cash desk of such documents are drawn up by incoming cash orders (f. 0310001) and outgoing cash orders (f. 0310002), which are registered in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from cash transactions.

Analytical accounting of monetary documents is carried out according to their types in the Card of Accounting for Funds and Settlements. Accounting for transactions with monetary documents is kept in the Journal for other transactions. To account for monetary documents in budget accounting, account 201 05 000 "Money documents" is used.

Example 2. A budgetary institution purchased coupons for gasoline in the amount of 10,000 rubles, which were issued to an accountable person.

In accounting, these operations will be reflected in the following table. 6

Table 6

Correspondence of postings when accounting for monetary documents in a budgetary institution

Accounting for the movement of funds at the cash desk of the institution is reflected in the journal of operations on the account "Cashier". Entries in the journal of operations are made daily on the basis of a cash report by type of currency.

Turnovers are transferred to the General Ledger, with the exception of operations for receiving cash from the account for accounting for budgetary (extrabudgetary) funds to the cash desk of the institution and for depositing cash from the cash desk of the institution to the account for accounting for budgetary (extrabudgetary) funds, which are reflected in the Operations Journal for bank account.

2.2 Accounting for cash transactions in accordance with the program "1C Accounting for Budgetary Institutions"

Today it is difficult to imagine modern accounting without software. In the public sector, the use of accounting programs is extremely necessary and is due to the following factors:

A complex chart of accounts that includes a budget classification;

The need for analytical accounting;

Mandatory data exchange of documents involved in electronic document management with treasury authorities;

A large number of accounting registers;

The presence of departmental features for maintaining budget accounting.

In the Central City Hospital of the city of Izberbash RD. to automate accounting, the 1C program is used: Accounting 7.7. 1C: Accounting 7.7 is a universal system for automating accounting. It can support various accounting systems, various accounting methodologies, and be used in enterprises of various types of activities.

In the 1C: Accounting system, the main features of accounting are set in the system configuration. These include the main properties of the chart of accounts, types of analytical accounting, the composition and structure of reference books, documents, reports, etc. used.

In the institution under consideration, a typical configuration of the program "1C: Accounting for budgetary institutions" is used. It is designed to automate the accounting of budgetary institutions and implements a standard accounting methodology in accordance with the requirements of the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n, as well as other regulatory legal acts regulating the procedure for maintaining budget accounting and compiling reporting in the Russian Federation.

In the typical configuration "1C: Accounting for budgetary institutions" a 26-bit Chart of Accounts is implemented. Due to the fact that the budget classification codes (BCC) are individual for each budgetary institution, the program provides the ability to generate an individual working chart of accounts. At the same time, the formation of a working chart of accounts is carried out in strict accordance with their structure, declared in Appendix No. 4 to the Instruction.

Program 1C: Accounting allows you to automate all areas of accounting for budget accounting. Maintaining cash transactions in 1C: Accounting allows you to solve the following tasks:

Filling in primary cash documents (applications for cash receipts, cash receipts and expenditures, cash deposit announcements, statements for issuing funds from the cash desk to accountable persons);

Keeping a register of cash orders;

Formation of the cash book.

With automated accounting of cash transactions of a budgetary institution, it is necessary to ensure:

Timely and correct reflection in the accounting of operations on the movement of cash;

Formation of primary and reporting documents provided for by the Instruction and the Procedure for conducting cash transactions in the Russian Federation (approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 N 40);

Doing separate accounting funds for budgetary and extrabudgetary activities, as well as for CSC (functional classification of expenditures (FCR), classification of operations of the general government sector (KOSGU) and income codes (CA);

Obtaining auxiliary reports and certificates of completed cash transactions.

Program 1C: Accounting provides a solution to all of these tasks.

For automatic registration of operations for the receipt of cash at the cash desk of the organization in "1C: Accounting" the document "Incoming cash order" is intended. (code according to OKUD 0310001). In accordance with the Procedure for conducting cash transactions, an incoming cash order is drawn up in the accounting department and transferred to the cash desk for accepting cash. In this regard, they work twice with the “Incoming cash order” document: first, they fill it out, save it and print it out, and then, at the end of the working day or the beginning of the next, after receiving a report from the cashier, they carry it out.

To issue an incoming cash order, the screen form of the document is filled out (Fig. 1). The document can be called from the "Cashier" group of the "Documents" menu of the main program menu or from the "Cashier" document journal.

Rice. 1. Screen form of incoming cash order

The document can be filled in manually or by entering based on the document. When entering on the basis, many details of the document "Incoming cash order" are filled in automatically.

Consider the main details of the document and the procedure for filling them out.

institution- The "" button allows you to specify the institution for which the cash order is issued.

personal account the selection button allows you to specify the personal account from which the cash was withdrawn. By default, the details of the account specified for the selected institution as the main one are offered.

Document Number is filled in automatically, but it can be edited.

Document date is set according to the set working date of the program. It can be changed.

When choosing a business transaction, it is determined from which group the corresponding account will be selected for processing the operation of receiving money at the cash desk.

When you select the "Other" operation, the offsetting account is selected from the list of correct entries.

When filling in the details cash account. the subaccount of account 201.04 is selected. When registering transactions with currency, as a cash account, you must select a subaccount that has the "Currency" attribute set.

Sum- indicates the amount of money deposited in the cashier.

When registering transactions in foreign currency, the amount in foreign currency is indicated.

Main division.- according to the rules for filling out unified forms, the unit in which the document is filled out should be indicated here, selected from the "Subdivisions" directory.

division cor. - according to the rules for filling out unified forms, the unit from which the cash was received should be indicated here, selected from the "Subdivisions" directory.

Special purpose- is selected from the reference book "Purpose (grounds for cash)".

Taken from- the details are filled in automatically when selecting an employee (contractor) in the tabular part of the document, you can also enter a line of text, for example: "From the bank by check No. ...". In addition, this attribute can be filled in with a choice from the "Counterparties" directory using the selection button. When posting a document, the value of this attribute will be included in summary wiring.

Base- a line of text indicates the basis for drawing up an order (content of a business transaction). By default, the text corresponding to the intended purpose is displayed. When posting the document, the value of this attribute will be included in the summary of the transaction.

Application- the documents attached to the order are listed with their numbers and dates of compilation.

After filling in all these details, you must go to the tab "table" where you must enter the necessary information in the rows of the table: amounts for objects of analytical accounting; select from the list the appropriate budget obligation for the selected personal account; set the code for the budget classification of expenses (income) from the "KBK" directory; set the code for the economic classification of expenses (income) from the KOSGU directory, etc.

The document "Incoming cash order" can also be entered using the "Enter on the basis" mode on the basis of the documents "Application for receiving cash from the OFC account", "Receipt of parental payment", "Act on the provision of services". To do this, you need to find in the corresponding journal the document for which the funds were received, select it with the cursor and call the “Enter based on” item from the context menu “Actions”. Details of the document "Incoming cash order" will be filled with data from the document - the basis.

After filling in all the details, you should check the correctness of the order by generating its printable form by pressing the "Print" button. A correctly completed order is printed. Before the first printing of an incoming order, we recommend calling the "Preview" (Fig. 2).

Rice. 2. Incoming cash order

You can create additional printables for the document using the “down arrow” button, for example, “ Accounting certificate”(f. 0504833) with a decoding of the data indicated in the tabular part of the document.

A correctly drawn up document is saved in the journal, but is not posted - in response to the program's suggestion "Submit a document?" should answer "No". After passing the order through the cash desk, the document should be carried out - open the document, click the "OK" button and in response to the program's suggestions "Save the document?" and "Post document?" should answer "Yes". When posting a document, a posting (postings) is automatically generated, reflecting the operation on the accounting accounts.

The document has an additional attribute - the "CANCELLED" flag. This flag should be set for those documents that did not go through the cash desk and were canceled. However, a record of such documents must be in the KO-3 log, which must contain a list of all orders, both executed and not executed.

If KKM is connected to the program in the "Fiscal registrar" mode, it is possible to print cash receipts on KKM at the command from the program.

For automatic registration of operations for the expenditure of funds from the organization's cash desk using an outgoing cash warrant in a typical configuration, the document "Outgoing cash order" is intended. It can be called from the "Cashier" group of the "Documents" menu of the main program menu or from the "Cashier" document journal.

In accordance with the Procedure for Conducting Cash Operations, an expenditure cash warrant is drawn up in the accounting department and transferred to the cash desk for cash withdrawal.

To issue an account cash warrant, you must fill out the on-screen form of the document (Fig. 3). The procedure for filling in the details of an outgoing order is similar to filling out an incoming order.

Fig.3. Screen form of an account cash warrant

After filling in all the details, you should check the correctness of the order by generating its printable form by pressing the "Print" button. A correctly completed order is printed. Before the first printing of an issue note, you need to call "Preview" (Fig. 4).

Rice. 4. Outgoing cash order

A correctly drawn up document is saved in the journal, but is not posted - in response to the program's suggestion "Submit a document?" should answer "No". After passing the order through the cash desk, the document should be carried out - open the document, click the "OK" button and in response to the program's suggestions "Save the document?" and "Post document?" should answer "Yes". As well as the incoming cash order, the document has an additional requisite - the "cancelled" flag.

In the typical configuration of Budgetary institutions, there are two more documents for conducting cash transactions: "Incoming cash order (stock)" and "Outgoing cash order (stock)".

The document "Incoming cash order (stock)" is intended for processing the receipt of monetary documents at the cash desk of an institution by an incoming cash order in the form No. KO-1 (code according to OKUD 0310001).

The document "Expenditure cash order (stock)" is intended for processing the issuance of monetary documents from the cash desk by an expense cash order in the form No. KO-2 (code according to OKUD 0310002).

Both documents are universal and allow you to register the receipt and disposal of monetary documents not only in rubles, but also in another currency, and also indicate (if necessary) the number of monetary documents.

Documents can be called from the "Cashier" group of the "Documents" menu of the main menu of the program or from the document journal "Cash desk".

For the formation and numbering of sheets of the cash book in a typical configuration, the document "Cashier's Report" is intended. The screen form of the document is shown in Figure 5.

Rice. 5 Screen form "Cashier's report"

The document should be entered daily at the end of the working day according to the work schedule of the institution after the last issue (receipt) of cash and the relevant documents. For each currency, a separate document "Cashier's Report" should be entered. The document can be entered from the magazine "Cashier". Document details are as follows:

Button"" - allows you to specify the institution for which the document is generated.

the date– date of entry of the document. By default, the working date is suggested.

Number- registration number of the document in the magazine "Kassa". By default, the next number is suggested. The numbering of documents is set within the year.

Cash book sheet number- the serial number of the sheet of the cash book. In general, it may not match the document number.

Currency- the currency for which the sheet of the cash book is formed.

Setting the flag " Collapse analytics” allows you to display the total of the transaction in the cash book, and not each posting of the transaction.

Checkbox " Last day of the month” should be enabled to print the number of sheets per month in the cash book sheet. When entering the document "Cashier Report" on the last day of the month according to the calendar, the checkbox is turned on automatically. In December, the last day of the month is considered the last day of the year. In the sheet of the cash book for the last day of the year, the number of sheets for the year is also printed.

In props " Number of lines per sheet» You can specify the number of lines to be printed on a cash book sheet. Set according to the printer being used. The default output is 62 lines.

The tabular part reflects the information that will be displayed in the cash book sheet for a given date. tabular part filled in automatically when you click the " Fill". When you click the "Fill" button, the table reflects the balances of budgetary and extra-budgetary cash at the beginning and end of the day, as well as daily turnover in the context of cash documents (the "Collapse analytics" checkbox is enabled) or transactions (the "Collapse analytics" checkbox is disabled).

When generating a cashier's report on transactions (the "Collapse analytics" checkbox is turned off), the table also contains for reference the codes of the economic classification of expenses registered in the transactions.

The order of the entries in the table corresponds to the chronological order of the transactions in the transaction log (transactions in the transaction log). The table includes only posted cash documents.

Directly from the table, you can open a document (operation) for viewing. To do this, place the cursor on the document in the "Document" column and double-click the left mouse button. In the line “Including for salary” (in the columns “Receipt. Budget”, “Receipt. Non-budgetary”), you can enter the balances of budgetary and non-budgetary cash in the cash desk for unpaid wages.

In addition, you can edit the text automatically generated in the “Contents” column, which will then be reflected in the “From whom received or issued to” column of the cash book sheet.

If there were no cash transactions for the specified day, the table will reflect only the balances at the beginning and end of the day according to accounting data (balance on account 201.04), and the line “Including for salary” will be filled with data from the previous document “Cashier’s Report ".

To generate and print a cash book sheet, click the "Print" button. The document must be recorded before printing. When you press the "Print" button, the "Insert sheet of the cash book" and the "Cashier's report" are formed, which have the same content and include all the details provided for by the cash book in the form No. taking into account the number of lines specified in the "Number of lines per sheet" variable. If during the day there were more cash transactions (postings on account 201.04) than the number specified in the "Number of lines per sheet" variable, several sheets of the cash book are generated. The number of the last sheet of the cash book is fixed in the program. On the last sheet for the current month, the total number of sheets of the cash book for this month is printed, and on the last sheet for the calendar year, the total number of sheets of the cash book for the year is printed. The document may be accompanied by a commentary. To do this, enter an arbitrary line of text in the "Comment" field.

Before printing a report for filing and transfer to the accounting department, you should check the formation of the cash book sheet using the “Preview” icon, if necessary, change the margin settings (menu “File - Page Setup”) and the number of lines on the sheet (props “Number of lines on the sheet” document "Report of the cashier"). The completed document should be kept and posted. The document does not generate postings, but is needed only for numbering the sheets of the cash book. The document “Cashier’s Report” cannot be posted without first generating the “Cash Book” report, since at the time of generating the report, the number and number of sheets of the cash book that should be generated on the basis of this document are determined. Documents included in the Cashier's Report document cannot be deleted.

In addition to the documents listed above, from the "Cashier" group of the "Documents" menu of the main menu, you can call the documents "Application for receiving cash from an OFK account" and "Application for receiving cash checkbooks".

The first document (Fig. 6) is intended for issuing a power of attorney to receive cash by check from an OFK account in the form 0510033 (Appendix 3 to the "Rules for carrying out operations to provide cash to recipients of federal budget funds", approved by order of the Ministry of Finance of Russia dated September 21, 2004 No. 85n).

Fig.6. Screen form of the Application for receiving money from the OFC account

The document “Application for receipt of cash checkbooks” (Fig. 7) is intended for filling out an application (power of attorney) for receiving cash checkbooks in the federal treasury in the form 0510031

Fig.7. Screen form of the Application for cash checkbooks

After filling in all the details, you can generate a printed application form by clicking the "Print" button. The completed document should be kept. The document is not held, but serves only to print the application. After receiving the checkbooks, additional information can be entered into the document in the “Chequebooks Issued” group – the series and the first and last numbers of the sheets of the checkbooks.

To compile a cashier's report in a typical configuration, the "Cash book" report is intended. It is intended for the formation and printing of sheets of the cash book in the form No. 0504514, approved by the Ministry of Finance of the Russian Federation for budgetary institutions. The report is based on the documents "Report of the cashier". The report can be called from the “Cashier Report” document, as well as from the “Cashier” journal or the “Reports – Cashier Reports” menu.

In the form for setting the parameters of the report "Cash book" (Fig. 8), you should specify the day or period for which the report should be generated. When generating a report for a period, it is assumed that the split setting

cash book on sheets in accordance with the printer used was made in the documents "Cashier's Report". The flag "Print immediately" allows you to output the report immediately to the printer, without preliminary formation on the screen. This feature should be used when printing cash book sheets for a period.

Fig.8. Screen form for setting up a cashier's report

When you click the "Generate" button, as many sheets of the cash book will be generated (printed) as the number of posted "Cashier's Report" documents registered in the program for the specified period. The generated report opens as a spreadsheet document, which can then be printed. The cash register report is generated in two copies at once: the first copy is called the Cash Book Insert Sheet, the second is called the Cashier's Report. The generated report will contain all the details provided for in the cash book of the established form: balances at the beginning of the date on account 201.04, all operations on account 201.04 for this date, as well as the total turnover for the day on income and expense and the balance at the end of the day. The movement of budgetary and extrabudgetary funds shown separately. The order of the entries in the report corresponds to the chronological order of the transactions in the transaction log.

In a typical configuration, you can also generate a report "Journal of registration of cash orders". It allows you to print the journal of registration of incoming and outgoing cash documents according to the unified form No. KO-3, approved by the Decree of the State Statistics Committee of Russia No. 88 dated 18.08.98. "Journal of registration of cash orders".

A request for report output parameters is displayed on the screen (Fig. 9), in which it is necessary:

Choose whether to generate a journal of cash or stock orders by clicking in the appropriate field;

Set the period for which you want to receive a report using the buttons to call the calendar or select a standard period;

Check the box for the formation of the title page;

Press the "Create" button.

Fig.9. Screen form for setting up the Register of Cash Orders

The generated report opens as a spreadsheet document, which can then be printed. The report contains a list of both posted and non-posted cash documents registered in the "Cashier" journal for a given period. You can refresh the contents of the report by clicking the "Refresh" button. By clicking the "Settings" button - change the parameters of the report output. The report can also be generated in the "Cashier" document journal by clicking the "Cashier Reports" button, as well as. in the journal of documents "Cash Stock" by clicking the "Reports" button.

Thus, as a result of the automation of cash transactions, the volume of routine manual work is reduced and, thereby, working time is freed up for the analysis of completed transactions, it is possible to quickly receive reporting registers and information on cash balances and their intended use.

Chapter III . Analysis and control of cash transactions in TMO "Izberbash polyclinic"

3.1 Organization and audit of the cash desk and control
for observance of cash discipline

Mastering the methodology for checking cash transactions in budgetary institutions, and in particular in healthcare institutions, is important for several reasons. First, cash is one of the most mobile and easily marketable assets of an organization. Besides, monetary transactions are widespread and widespread. All this makes this sector of the economic activity of the institution the most vulnerable in terms of various violations and abuses.

The movement of cash is made through cash transactions. Among them, the main ones can be distinguished - the issuance of funds for wages, for payment of administrative and economic expenses, to accountable persons, etc.

Checking the accounting of cash transactions is a mandatory component of the programs of audits and audits of budgetary institutions. Its purpose is to identify violations and abuses in accounting for cash funds of a budgetary institution, to prevent errors and inaccurate information in reporting.

Control of cash transactions - checking the completeness, reliability and accuracy of accounting and reporting of calculations for the period under review, as well as compliance with legislative and regulatory documents governing the rules of accounting and reporting.

During the audit of cash transactions, control authorities identify violations of the following regulations:

Federal Law No. 129-FZ of November 21, 1996 "On Accounting";

The procedure for conducting cash transactions in the Russian Federation, approved by the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 N 40;

Regulations on the rules for organizing cash circulation on the territory of the Russian Federation, approved by the Board of Directors of the Central Bank of the Russian Federation of 05.01.1998 N 14-P;

Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated 13.06.1995 N 49;

Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated 08.12.2006 N 168n (Instructions on the procedure for applying the budget classification of the Russian Federation change almost annually, so it is necessary to monitor the ongoing changes approved by orders of the Ministry of Finance of Russia);

Instructions for budget accounting, approved by the Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n;

Order of the Ministry of Finance of Russia dated September 23, 2005 N 123n "On approval of the forms of budget accounting registers".

With regard to cash transactions, the following are subject to verification:

Availability at the cash desk of cash, cash documents reflected in the accounting;

Completeness and correctness of registration of incoming and outgoing cash orders, cash book, payrolls, etc.;

Compliance with the procedure for receiving and issuing money from the cash desk;

Compliance with the established limit of keeping cash at the cash desk;

Compliance with the established procedure and limit of cash settlements with legal entities;

The presence of an agreement on full liability with the cashier of the institution;

Correctness of reflection in accounting and financial statements of cash transactions;

The presence in the organization of the current system for conducting inventories of the cash desk.

The composition of primary cash documents, on the one hand, is very narrow - these are receipt and expenditure cash orders, Cash book. On the other hand, cash transactions are associated with almost all other sections of accounting, for example, settlements with accountable persons, suppliers and other debtors and creditors, etc. Therefore, when checking, it is necessary to compare cash documents with other primary documents of other sections of accounting.

The main documents that need to be studied when checking cash transactions are:

Journal of operations on the account "Cashier";

Balance of budget execution (f. 0503130);

Report on financial performance (f. 0503121);

Account analysis 201 04 000 "Cashier";

Cash book (f. 0504514);

Cashier reports;

Journal of registration of incoming and outgoing cash documents (f. KO-3 (0310003));

Receipt cash orders (f. KO-1 (0310001));

Expenditure cash orders (f. KO-2 (0310002));

Inventory lists of cash (f. 0504088);

Statement for the issuance of funds from the cash desk under the report (f. 0504501);

Payrolls;

Supporting documents for cash documents;

Advance reports, etc.

When checking cash discipline in the organization, the following procedures are carried out:

Checkout inventory;

Inspection (examination) of the cash desk premises;

Viewing documents;

Comparison of documents;

Inspection, which is the examination of records, documents, or tangible assets. During the inspection of records and documents, the auditor obtains evidence of varying degrees of reliability, depending on their nature and source, as well as the effectiveness of internal controls over the processing process;

Observation, which is the auditor's tracking of a process or procedure performed by others;

Inquiry and interrogation, i.e. seeking information from knowledgeable persons within or outside the person being checked. The request can be both an official written, addressed to third parties, and an informal oral question, addressed to the employees of the institution;

Confirmation, which is a response to a request for information contained in accounting records;

Recalculation, which is a verification of the accuracy of arithmetic calculations in primary documents and accounting records, or the performance of independent calculations by the auditor;

analytical procedures. They represent the analysis and evaluation of the information received by the auditor, the study of the most important financial and economic indicators of the audited institution in order to identify unusual and (or) incorrectly reflected in the budget accounting of business transactions, identifying the causes of such distortions. The results of the performance of analytical procedures is the identification by the auditor of the presence or absence of unusual deviations in the financial statements.

The duration of these procedures depends, in particular, on the period allotted for obtaining evidence. To identify each of the possible violations or abuses, a specific set of control procedures has been developed. All of them are built according to a single scheme: name, purpose of the procedure; the means necessary for its implementation; procedure execution technique; presentation of results.

The main set of procedures used by control authorities when checking cash transactions includes:

1) to detect theft of funds:

Cash inventory;

Checking the presence of the signature of the chief accountant or an authorized person on incoming debit cash orders;

Checking the presence of signatures of the head of the institution or an authorized person on account cash documents;

Checking the presence of signatures of recipients of money on account cash documents;

Oral questioning of persons who received money on account cash warrants, but did not confirm this fact with a receipt;

2) to identify cases of non-receipt and misappropriation of received amounts of money and, in particular, non-receipt and misappropriation of funds received from the bank:

Checking the institution's checkbook for completeness;

Checking the completeness of posting funds to the cash desk of the institution received from the bank by check;

3) to identify cases of non-receipt and misappropriation of amounts of money received from various individuals and legal entities under credit orders:

Checking the timeliness of calculations of employees of the institution for travel expenses;

Checking the timeliness of employees' settlements on funds allocated for economic needs;

Checking the compliance of incoming cash orders with entries in the Journal of registration of incoming cash orders;

Checking the simultaneous execution of cash orders and the movement of money on them;

4) to identify cases of non-receipt and misappropriation of received amounts of money from various legal entities by proxy:

Checking the Register of issued powers of attorney;

Checking the correctness of posting amounts under powers of attorney;

5) to identify excessive write-offs of money at the cash desk by reusing the same documents:

Checking the completeness of primary income and expenditure cash documents bound with the Journal of operations on the account "Cashier";

Checking the correctness and timeliness of the repayment of applications;

6) to identify excessive write-offs of money at the cash desk by incorrectly calculating the totals in cash documents:

Checking the coincidence of the incoming cash balance for each day with the final cash balance for the previous day;

Checking the results of cash reports;

7) to identify excessive write-offs of money at the cash desk without reason or on false documents:

Checking the coincidence of cash orders with information about them contained in the log of registration of expenditure cash orders;

Checking the quality of primary documents;

Verification of the validity of the inclusion of persons in the payroll;

8) to detect excessive write-offs of money at the cash desk by forgery in legally executed documents with an increase in the amounts of write-offs:

Checking the completeness of the registration of payrolls in the journal of registration of payrolls;

Checking the conformity of the data of analytical and synthetic accounting for settlements with personnel;

9) to identify cases of misappropriation of amounts legally accrued to various persons and organizations, in particular, deposited wages and funds accrued on other grounds:

Verification of compliance with payment registers of deposited amounts;

Checking the completeness and timeliness of deposited amounts to the bank;

Checking the completeness of posting the deposited amounts to the bank account;

Verification of compliance of the issued debit cash orders with the register of depositors;

Checking the conformity of the data of synthetic and analytical accounting of monetary amounts;

10) in order to identify cases of misappropriation of amounts due to other organizations, the authenticity of powers of attorney from other enterprises to receive money is checked;

11) to identify cases of violations of settlements with amounts of cash exceeding the limit value with other legal entities:

Checking the implementation of cash settlements with other legal entities in amounts exceeding the established limit;

Checking compliance with the cash balance limit set by the bank;

Verification of compliance by the institution with the maximum amounts of settlements between legal entities in cash received by the cashier;

12) to identify cases of violations in settlements with the population in cash for finished products, goods, work performed and services rendered using cash registers:

Checking the correctness of keeping the books of the cashier-operator;

Checking the completeness of posting to the cash desk of the institution of the proceeds of cash registers;

Checking the timeliness of registration of cash registers with the tax authority;

Checking the timeliness of deregistration with the tax authority of cash registers;

13) in order to identify incorrect reflection of cash transactions in the registers of synthetic accounting, a check is made of the compliance of the quotation affixed on the primary cash documents with the entries in the Operations Journal for the "Cashier" account.

In the conditions of automated compilation of the cashier's report and the maintenance of the Cash Book, the need for many of these procedures is eliminated.

There are several methods for collecting evidence when conducting an audit of cash transactions:

Supervision or participation in the inventory;

Monitoring the implementation of business or accounting operations;

oral questioning;

Obtaining written confirmations;

Verification of documents received by clients from third parties;

Verification of documents prepared at the client's enterprise;

Checking arithmetic calculations;

In addition, when conducting an audit of cash transactions of budgetary health care institutions, the following points should be taken into account. Cash comes to the cash desk: from the bank, from the employees of the organization in payment for some services, as the balance of unused advances, etc.

The auditor checks the completeness and timeliness of the posting of money received for each check from the bank by reconciling the amounts recorded in the stubs of the checks and bank statements (according to the code corresponding to the receipt of cash). Checkbooks, stubs of used checks, unused checks are kept by the chief accountant of the institution in conditions that exclude the possibility of their loss, spoiled checks are canceled with the inscription "cancelled" and are kept glued to the stubs of checks.

If a budgetary healthcare institution carries out extrabudgetary activities, the auditor must carefully check the completeness of posting the proceeds from the sale of products of the main production, Catering, services of auxiliary and service industries, housing and communal services, if these facilities take place in the institution under study. At the same time, entries in the Cash Book, incoming cash orders are verified with reports, invoices and invoices (invoices) for the sale of products (works, services). At the same time, the auditor identifies cases of excess cash settlement between organizations and promptly informs the head of possible sanctions.

Since January 2008, in accordance with the Instruction of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or to the cash desk of an individual entrepreneur”. set a limit on the amount of cash settlements between legal entities. Cash settlements between legal entities are limited - 100,000 rubles. under one contract. The amount of the fine imposed on the organization is from 40,000 to 50,000 rubles, and on the head of the institution - from 4,000 to 5,000 rubles. Penalties apply to unilaterally to a legal entity making a payment to another legal entity.

The auditor checks the expenditure of cash from the cash register. To do this, you need to know that wages, temporary disability benefits, bonuses are issued from the cash desk not according to cash orders, but according to payroll and payroll, which are signed by the head of the organization and the chief accountant. In this case, all payments must be personalized and contain the signature of the recipient of money. It is possible to issue money by proxy, in this case the cashier makes an entry "by proxy", and the power of attorney itself is attached to the statement. Issuance on account cash warrants is possible in cases of payment for work to freelancers (under civil law contracts), a single payment of wages to an employee (upon dismissal, etc.).

In addition, it is necessary to check the targeted spending of budget funds from the cash desk in accordance with the requirements of the budget classification. When checking the spending of funds by accountable persons, the auditor is guided by the procedure for conducting cash transactions, according to which persons who have received cash under the report are obliged no later than three working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to present to the accounting department of the organization report on the amounts spent and make a final settlement on them. At the same time, the auditor finds out whether the organization closes in a timely manner accountable amounts. If this requirement is not met, he requires written explanations from the relevant officials.

Compliance with the procedure for the use of cash registers is also checked. It should be borne in mind that in cash settlements with buyers, models (types) of cash registers allowed for use in Russia and entered in the State Register of cash registers should be used.

The completeness of posting revenue through the cash register is established by checking for the identity of the amount according to the control tape, the book of the cashier-operator, the Cash book. At the same time, it is necessary to check whether entries have been made on the received amounts in the sales accounting accounts. If the institution uses strict reporting forms, it is necessary to make sure that they are correctly executed, stored, issued and recorded.

Cash inventory is carried out in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 N 40 (hereinafter referred to as the Procedure for conducting cash transactions), and the Methodological Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated 06/13/1995 No. 49.

The purpose of the inventory is to check the rules for keeping cash, drawing up primary and secondary accounting documentation, and matching the balance in the Cash Book to the actual balance in the cash register.

Within the time limits set by the head of the institution, as well as when changing cashiers, an unscheduled audit of the cash desk is carried out with a full sheet-by-sheet recounting of money and checking other valuables in the cash desk. The balance of money in the cash register is reconciled with the accounting data in the Cash Book. To conduct an audit of the cash desk, a commission is appointed by order of the head of the institution. Based on the results of the check, an inventory list of cash is compiled in the form 0504088. The form was approved by the Order of the Ministry of Finance of Russia dated September 23, 2005 N 123n "On Approval of the Forms of Budget Accounting Registers". In the event of discrepancies between the budget accounting data and the actual availability of cash on hand, a Statement of discrepancies based on the results of the inventory is compiled (f. 0504092).

Prior to the start of the inventory, a receipt is taken from each financially responsible person or group of persons responsible for the safety of funds. It is included in the heading of the inventory.

When changing financially responsible persons, the inventory is compiled in triplicate. One of them is transferred to the financially responsible person who accepted the funds, the second - to the financially responsible person who handed over the funds, the third - to the accounting department. The identified shortage of money is collected from the cashier, the surplus is credited to the cashier.

In the conditions of automated maintenance of the Cash Book, the correct operation of software tools and processing of cash documents should be checked.

The inventory commission draws up inventory lists in two copies, one of which remains in the accounting department, the other - with the cashier. If the audit detects a shortage or excess of valuables at the cash desk, their amount and circumstances of occurrence are indicated in the acts.

Responsibility for compliance with the Procedure for conducting cash transactions lies with the head of the institution, the chief accountant and cashiers. Persons guilty of repeated violation of cash discipline are held liable in accordance with the requirements of the legislation of the Russian Federation.

For example, in accordance with Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, officials (head, chief accountant or cashier) for violating the procedure for conducting cash transactions can be fined in the amount of 40 to 50 minimum wages, and on the institution itself as a legal entity - from 400 to 500 minimum wages.

In addition, the technical strength of cash desks, ensuring the conditions for the safety of money and valuables in the institution are checked.

Typical violations of cash transactions are:

Lack or excess of money in the cash register;

Untimely posting of cash amounts received at the cash desk;

Theft of funds;

Improper completion of cash documents (lack of details, incomplete registration, etc.);

Lack of primary cash documents;

Exceeding the limit of cash balance on hand;

Failure to conduct an inventory of the cash register;

Cash settlements with legal entities in excess of the established limit (for this moment- 100 thousand rubles);

Issuance of money to unauthorized persons without issuing powers of attorney;

Lack of an agreement on full liability with the cashier of the institution;

The use of funds is not in accordance with the budget classification;

Incorrect reflection of cash transactions in accounting registers;

Arithmetic errors in counting turnovers and balances;

Excessive write-off of funds at the cash desk when reusing the same documents, or as a result of incorrect calculation of totals in cash documents and reports, or as a result of write-offs of amounts without reason or on false documents;

Incorrect correspondence of accounts;

Making settlements with the population in cash and providing services without the use of cash registers or without registration of cash registers with the tax authorities;

Violation of the expenditure of funds from the cash desk;

Absence or insufficient internal control over the movement of cash on hand.

Signs of the absence or insufficient internal control, in turn, are:

The absence in the institution of an established system for conducting unscheduled audits of the cash register with a complete recount of cash and verification of other valuables in the cash register;

The absence of an order from the head establishing the frequency of inspections;

The presence of signs of formal audits of the cash desk, namely the regular appointment of the same persons to the audit commissions, the absence of working records of the audit commission attached to the act, indicating sheet counting of banknotes, cashier checks on reporting dates, when the cashier knows about them and prepared in advance, etc.;

Granting the right to sign incoming and outgoing cash orders to other persons, in addition to the chief accountant and head of the institution;

The absence of a cashier on staff, when these functions are assigned to an accounting employee without a written order from the head of the institution;

Lack of agreements on full liability with the cashier;

The cashier's lack of skills in preparing for the audit of the cash desk, indicating that such a procedure is not permanent for him.

Responsibility for compliance with the procedure for conducting cash transactions rests with the head of enterprises, chief accountants and cashiers, so the auditor must interview each of the listed responsible persons.

In conclusion, we note that, despite the fact that recently there has been a tendency to reduce settlements within budgetary institutions, including healthcare institutions, in cash, for example, wages are transferred to the accounts of employees or their bank cards, the value of accounting for cash transactions and the use of cash from this does not decrease. Even with a small amount of cash, the institution must comply with the requirements of the legislation in this area, as well as ensure timely posting of funds to the cash desk, their strict targeted spending and safety.

3.2 Analysis of the state of cash transactions

In the Central City Hospital of Izberbash, accounting is maintained by an independent accounting service headed by the chief accountant.

The chief accountant ensures the compliance of ongoing business operations with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations.

In the budgetary institution under consideration, journal-order form accounting. This form accounting increases the control value of accounting, facilitates reporting. This is the most common form of accounting organization. But she has her shortcomings. These include the complexity and cumbersomeness of building journal-orders, focused on manual filling in of data and complicating the mechanization of accounting.

From a significant part of these shortcomings, an automated form of accounting, created on the basis of the use of a computer, was released. In the Central City Hospital of Izberbash, accounting is automated using the 1C-Accounting program. Since accounting at the enterprise is automated, forms of receipts, outgoing cash orders and many other cash documents are generated and printed from the accounting program.

In the course of the analysis of the state of cash transactions in the Central City Hospital of Izberbash, no significant violations in cash accounting were found.

To receive, store and spend cash, the institution has a cash desk. Conducting cash transactions is entrusted to the cashier, who is appointed to the position by the relevant order of the head of the institution. He signed an agreement on full individual liability. All cash and securities are stored in metal cabinets, which at the end of the working day are locked with a key and sealed with a cashier's seal. The cash desk meets all the requirements and recommendations for ensuring the safety of funds.

It should be noted that for all its activities, the Central City Hospital of Izberbash has never been fined for the procedure for conducting cash transactions. The correct conduct of cash payments at the enterprise is also confirmed by ongoing audits.

Let's analyze the operations taking place on the account 020104 000 "Cashier". To do this, we will use the account card (Appendix 1), the analysis of the account tab. (7) and the register of receipts and expenditure documents (tab. 8)

Table 7

Account analysis: 0 201 00 for 1 Quarter 2008

Table 8

Register of receipts and expenditure documents for the 1st quarter of 2008

Receipt document		Amount, rub. cop.	Note	Expenditure document		Amount, rub. cop.	Note
the date	room	the date	room
1	2	3	4	5	6	7	8
10.01.08	1	Population for medical services	10.01.08	1
30.01.08	5	OFK in the city of Izberbash check ASh No. 635	30.01.08	6
05.02.08	7	Population for medical services	30.01.08	7
05.02.08	8	Population for medical services	30.01.08	8
05.02.08	10	OFK Izberbash Chek ASh No. 636	30.01.08	9
13.02.08	11	Population for medical services	30.01.08	10
13.02.08	13	OFK Izberbash Chek ASh No. 637	30.01.08	11
03.03.08	18	OFK in Izberbash check ASh No. 641	30.01.08	12
13.03.08	22	Population for medical services	30.01.08	13
14.03.08	33	Population for medical services	30.01.08	14
14.03.08	34	LLC CB "Izberbash" Izberbash Check AS No. 700	30.01.08	15
25.03.08	25		30.01.08	16
25.03.08	26	LLC CB "Izberbash" Izberbash Check AC No. 201	30.01.08	17
25.03.08	27	Population for medical services	30.01.08	18
31.03.08	30	OFK Izberbash Chek ASh No. 642	30.01.08	19
. .	30.01.08	20
. .	30.01.08	21
. .	30.01.08	22
. .	30.01.08	23
. .	30.01.08	24
. .	30.01.08	25
. .	30.01.08	26
. .	30.01.08	27
. .	30.01.08	28
. .	30.01.08	29
. .	30.01.08	30
. .	05.02.08	32
. .	05.02.08	36
. .	06.02.08	38
. .	13.02.08	39
. .	13.02.08	40
. .	04.03.08	49
. .	13.03.08	53
. .	14.03.08	69
. .	14.03.08	70
. .	14.03.08	71
. .	14.03.08	72
. .	14.03.08	73
. .	25.03.08	56
. .	25.03.08	57
. .	25.03.08	58
. .	27.03.08	60
. .	31.03.08	63
. .	31.03.08	67
. .	31.03.08	66

An analysis of the account and the account card shows that in the Central City Hospital of Izberbash, the cash register operations are mainly related to the receipt of funds from the accounts of the bodies providing cash services for the execution of budgets (0 210 03, 0 304 05) and with the payment of wages ( 0 302 01, 0 302 03). Operations related to settlements with accountable persons (0 208 02), payment for transport services (0 208 05), purchase of materials (0 208 22) and settlements with debtors on income from market sales of finished products, works, services (0 205 03) constitute a small share of the total number of operations.

The receipt of funds in the cash desk of the Central City Hospital of Izberbash is formed mainly due to the receipt of money from the account of the Izberbash OFC, which for the first quarter of 2008 amounted to: ?????? rub.; from the settlement account of LLC KB Izberbash - ??????.00 rubles; as well as receipts at the cash desk through the provision of paid medical services to the population - ??????.00 rubles. The total receipt of cash in the cash desk for the 1st quarter of 2008 amounted to: ????????.00 rubles.

In the 1st quarter of 2008, funds from the cash desk were spent mainly for the following purposes:

For the payment of wages and other payments to personnel - ?????????.00 rubles.

Settlements with accountable persons - ???????.00 rubles. including expenses for advanced training - ???.00 rubles.

Disposal of funds received from the sale of paid medical services from the cash desk - ????.00 rubles.

In general, the organization of accounting for cash transactions corresponds to the volume and nature of the operations carried out in the Central City Hospital of Izberbash. The balance of cash on hand is reflected in accounting and reporting reliably.

However, there are also problem areas for accounting for cash, which are expressed as follows:

Lack of a well-established system at the enterprise for conducting sudden audits of the cash register indicating sheet counting of banknotes, conducting checks of the cash desk on reporting dates, when the cashier knows about them and prepares for them in advance

Not all the opportunities provided by the 1C Accounting program are used for a wider automation of the maintenance and accounting of cash transactions.

Also, in the Central City Hospital of Izberbash, there are some shortcomings in the organization of on-farm control over the safety and use of funds:

There is no effective program of on-farm control over the use of funds.

Generally the current system the organization of accounting for cash in the Central City Hospital of Izberbash can be considered good. Accounting is carried out in accordance with the requirements of regulatory acts on accounting. However, there are some disadvantages as mentioned earlier. Therefore, in the next chapter of this thesis, recommendations will be developed aimed at eliminating the identified shortcomings.

3.3 Improving the accounting and control of cash transactions

In accordance with the shortcomings identified in the previous question, we propose the following measures to improve the accounting and control of cash transactions in the Central City Hospital of Izberbash RD:

Establishment in the institution of the control and audit department for the system of control over the established procedure for maintaining accounting records and the reliability of the functioning of the internal control system;

Development of a program of on-farm control over the accounting and safety of cash;

Conclusion of a collection agreement with servicing bank in order to eliminate shortcomings in the protection and transportation of funds;

Implementation of the payroll card system

The institution has the right to create a control and audit department on the basis of the order of the head physician. It is an important management function that covers accounting, financial analysis and control, comparison and evaluation of the actual result achieved with the goals and objectives of the enterprise. The control and audit department should systematically monitor the activities of all management objects, identify the reasons for deviation from standards, deviation from the goals set for a particular object, which contributes to the prompt elimination of identified violations.

The tasks of the control and audit department should include the creation of an internal control system necessary for the implementation of the competence, rights and responsibilities of management bodies and officials, as well as a clear system of economic responsibility of officials and specialists of the enterprise.

Internal controllers may also be assigned the functions of management audit, the purpose of which is to study business operations in order to develop recommendations for the efficient use of resources. At the end of any type of work, the control and audit department must submit a report to the head of the institution, which allows drawing attention to identified or possible violations. The work of the control and audit department should be considered completed when the issues raised in the reports of the control and audit department are considered by the head of the enterprise and when an official order is issued on acceptance (non-acceptance).

The economic efficiency of the created department will be achieved by preventing violations, making timely changes to tax calculations, optimal accounting policy, reduction of fines.

The created control and revision department can be offered an exemplary program of on-farm control (Appendix 2). This program will strengthen the control functions of all officials and financially responsible persons who are required to be responsible for the safety and intended use of funds.

The program consists of 3 sections.

The first section considers the control of conditions that ensure the safety of cash in the economy.

In the second section - control over the safety and state of accounting for funds.

The third section reflects control over the intended use of funds.

In each of the sections, the issues of verification, the timing of the control, and specifically the persons who check this or that issue are stipulated. Accounting for cash is important for the proper organization of money circulation, in the efficient use of financial resources. Skillful distribution of funds in itself can bring additional income to the organization.

To solve the problem with the protection and transportation of funds from the bank, we propose to conclude a collection agreement with a servicing bank. Consider the advantages and disadvantages of this method of transporting money.

The first benefit is security. Eliminates the need to carry money public transport or depend on whether the company car is free. The second advantage is responsibility. After the collection agreement is signed, the bank will be responsible for the timely delivery of cash. And if the institution exceeds the limit due to the fault of the bank (for example, because the collectors did not arrive), they will not be able to fine the institution. Existing arbitrage practice this is confirmed (decree of the Plenum of the Supreme Arbitration Court of November 5, 1996 No. 3561/96). The contract prescribes the days and time of arrival of collectors (with an accuracy of minutes).

A significant disadvantage of collection are additional expenses. The amount of payment for this service depends on the volume and terms of cash delivery. Each bank has its own rates. As a rule, they are of three types: hourly payment for the escort group; percentage of the amount collected per month; one-time payment for each brigade call.

As can be seen from the analysis of cash transactions in the Central City Hospital of the city of Izberbash RD. a significant part of cash transactions is associated with the payment of wages. We offer payments to hospital staff of all cash accruals (wages, travel allowances, vacation pay, etc.) using technology plastic cards.

The advantages of this system in comparison with the traditional payroll scheme are:

The costs of delivery, storage and issuance of cash are reduced (the maintenance of cashiers, the cost of collection and security measures);

Working time costs associated with the receipt of wages are gradually reduced to zero, as hospital employees turn to the ATM or cash desk as needed at a convenient time for themselves and outside of working hours;

Sheets are excluded and disbursement orders, information about the salary of employees becomes confidential;

The depositor is completely excluded, and the related costs for servicing the deposited amounts;

As the funds unclaimed by the employees of the institution accumulate, the "peak loads" on the cash desks are smoothed out at the time of the issuance of wages and advance payments;

The technology for transferring an enterprise to a card scheme is as follows:

1. The enterprise enters into an agreement with the bank for the provision banking services on cash services using plastic cards.;

2. The company organizes the execution of applications-obligations to receive cards. Forms of application-obligations are provided by the bank;

3. The Bank organizes the production and issuance of plastic cards on the basis of commitment statements;

4. The Bank opens a card account in the name of each employee, intended for recording transactions using the card;

5. The institution transfers to the bank the amount to be paid to employees, as well as the amount commission. At the same time, a list of employees with payable amounts is submitted to the Bank;

6. All transactions carried out by cardholders are authorized and reflected in the processing center;

7. The processing center informs the bank about the transactions carried out on the cards, on the basis of which the bank performs the corresponding transactions on the card accounts of the institution's employees;

CONCLUSIONS AND OFFERS

AT thesis an attempt was made to study theoretical basis accounting and control of cash transactions in budgetary institutions, as well as to analyze the accounting and control of cash on the example of a specific organization - MU Central City Hospital of Izberbash RD.

The performed studies allow us to draw the following conclusions:

1. As a result of the political and economic reforms carried out in Russia, the essence of accounting and the functions performed by it in organizations have changed. This required changes in the organization of accounting and reporting, both in the country as a whole and at the level of an individual organization. As a result, the Concept for Reforming the Budget Process in the Russian Federation was approved. An integral part of this plan is the reform of accounting in budgetary organizations. The fundamental document for reforming accounting in budgetary institutions in accordance with the adopted concept is the Instruction on Budgetary Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n;

2. According to the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated August 26, 2004 N 25n, the fundamental document regulating the procedure for processing and accounting for cash transactions, as before, is the Procedure for conducting cash transactions in the Russian Federation, approved by the Decision of the Board of Directors of the Central Bank of Russia dated 09/22/1993 No. 40

3. In cash transactions, budgetary institutions use the following forms of primary documents of class 03 of the All-Russian Classifier of Management Documents (OKUD): incoming cash order - f. 03100001; expenditure cash warrant - f. 03100002; journal of registration of incoming and outgoing cash orders - f. 03100003. In addition, they use budget accounting registers of class 05 OKUD: cash book - f. 0504514; statement for the issuance of money from the cash desk to accountable persons - f. 0504501.

4. Cash flow transactions are recorded in the Journal of Operations on account 20104 000 "Cashier" on the basis of cash reports. When reflecting operations for the receipt by budgetary institutions of cash and their payment from the cash desk, budget accounting accounts 20104 510 "Income to the cash desk" and 20104 610 "Disposals from the cash desk" are used. For account 20104, the type of classification is set - "Sources of internal financing of budget deficits".

5. To improve the efficiency of accounting in budgetary institutions, modern automation software is being introduced. In the Central City Hospital of the city of Izberbash RD. to automate accounting, the 1C program is used: Accounting 7.7. - typical configuration of the program "1C: Accounting for budgetary institutions (rev. 6)". As a result of the automation of cash transactions, the volume of routine manual work is reduced and, thereby, working time is freed up for the analysis of completed transactions, it is possible to quickly receive reporting registers and information on cash balances and their intended use.

6. In the Central City Hospital of Izberbash, accounting is maintained by an independent accounting service headed by the chief accountant. In the budgetary institution under consideration, a journal-order form of accounting is used. Since accounting at the enterprise is automated, the forms of incoming, outgoing cash orders and many other cash documents are generated and printed from the accounting program.

7. In the course of the analysis of the state of cash transactions in the Central City Hospital of the city of Izberbash, no significant violations in cash accounting were found. It should be noted that for all its activities, the Central City Hospital of Izberbash has never been fined for the procedure for conducting cash transactions.

8. An analysis of the account and the account card shows that in the Central City Hospital of Izberbash, cash register operations are mainly related to receiving funds from the accounts of bodies providing cash services for the execution of budgets and with the payment of wages. The rest of the operations make up a small share of the total.

9. The receipt of funds to the cash desk of the Central City Hospital of Izberbash is formed mainly due to the receipt of money from the account of the Izberbash OFK; from the settlement account of OOO KB Izberbash; as well as income to the cashier through the provision of paid medical services. Funds from the cash desk are spent mainly on: payment of wages and other payments to personnel; calculations with accountable persons.

10. In general, the organization of accounting for cash transactions corresponds to the volume and nature of the operations carried out in the Central City Hospital of Izberbash. Accounting is carried out in accordance with the requirements of regulatory acts on accounting. However, there are also some disadvantages.

11. The problematic areas of accounting for cash are the following: the absence of an established system for conducting sudden audits of the cash desk at the enterprise; some violations of the recommendations on the protection and transportation of funds from the bank; lack of an effective program of on-farm control over the use of funds.

In accordance with the identified shortcomings, we propose the following measures to improve the accounting and control of cash transactions in the Central City Hospital of Izberbash RD:

1. creation in the institution of the control and audit department for the system of control over the established procedure for maintaining accounting records and the reliability of the functioning of the internal control system;

2.development of a program of on-farm control over the accounting and safety of cash;

3. conclusion of a collection agreement with a servicing bank in order to eliminate shortcomings in the protection and transportation of funds;

4.Introduction of the card payroll system.

LIST OF USED LITERATURE

1. Budget Code of the Russian Federation M.: Prospekt, 2006

2. Civil Code of the Russian Federation. Parts one, two and three. -M: Prospect, 2006

3. Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of the budgets of the budget system of the Russian Federation: Order of the Ministry of Finance of the Russian Federation dated 24.08.07 No. 72n.

4. Instructions on the procedure for compiling and submitting annual, quarterly and monthly budget reports: Order of the Ministry of Finance of the Russian Federation of January 21, 2005 No. 5n (as amended by Order of the Ministry of Finance of the Russian Federation of November 11, 2005 No. 137n.

5. Instructions on budget accounting of the Russian Federation: Order of the Ministry of Finance of the Russian Federation dated February 10, 2006 No. 25n.

6. Guidelines for the inventory of property and financial obligations: Order of the Ministry of Finance of the Russian Federation dated 13.06.95 No. 49.

7. Tax Code of the Russian Federation. M.: Prospekt, 2006

8. On the use of strict reporting forms when accepting cash from individuals by budgetary institutions: Letter of the Ministry of Finance of the Russian Federation dated April 20, 2007 No. 02-14-10a / 951.

9. Regulation of the Central Bank of January 5, 1998 N 14-P "On the rules for organizing cash circulation in the territory of the Russian Federation" )

10. Federal Law "On Accounting" No. 129 - dated 11/21/96

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Attachment 1

Account card 0 201 04 for the 1st quarter of 2008

Appendix 2

An exemplary program of on-farm control over the accounting and safety of funds

	Verification questions	holding	Who checks
1.	Control of the conditions that ensure the safety of cash in the economy
1.1.	Checking the checkout room, the strength of the gratings on the windows, the condition of the seals on the safe	daily	cashier
1.2.	Checking the status of warning alarms and fire safety equipment	quarterly, daily	ch. accountant, cashier
1.3.	Control over the sealing of the safe and the cash register	daily	ch. accountant
1.4.	Control over ensuring the safety of money during their delivery to the bank	the day you receive the money	ch. accountant, manager
2.	Monitoring the safety and status of accounting for funds
2.1.	Checking the availability (inventory) of money	monthly	ch. accountant, revision. commission
2.2.	Checking the completeness and timeliness of posting cash to the cash desk:	monthly	ch. accountant
a) received from the bank b) for paid medical services	according to the work plan systematically	audit committee, chap. accountant
2.3.	Checking the compliance of the actual availability of funds in bank accounts with accounting data	monthly according to plan
2.4.	Checking the procedure for registering incoming and outgoing cash orders	Daily	ch. accountant
2.5.	Checking compliance with cash discipline and other requirements stipulated by the Rules on conducting cash transactions.	systematically	ch. accountant, audit committee
3.	Control over the use of funds
3.1.	Verification of the use of cash received from the budget for the intended purpose	daily, scheduled	ch. accountant, audit committee
3.2.	Checking the timeliness of depositing cash balances to the bank	monthly	ch. accountant
3.3.	Checking the legality and expediency of spending funds by accountable persons	systematically according to plan	ch. accountant, accountant, revision. commission
3.4.	Checking the reliability of bank statements, the availability of primary documents with bank notes on execution and their compliance with statements	monthly	ch. accountant
3.5.	Checking the status of settlements with the budget, with social insurance authorities	systematically	ch. accountant, accountant
3.6.	Checking the status of accounting for settlements on claims and compensation for material damage, repayment of this debt	systematically	ch. accountant, audit committee

INTRODUCTION…………………………………………………………………………...3

CHAPTER 1

1.1 General rules and requirements for organizing cash transactions………………...5

1.2 Legal regulation of accounting for cash transactions……………….7

1.3 Control over compliance with the rules for accounting for cash transactions and liability for their violation…………………………………………………..10

CHAPTER 2

2.1 Organizational and economic characteristics of the Kalanguy district hospital…………………………………………………………....15

2.2 Accounting for cash transactions in the Kalangui district hospital………………………………………………………………………....….19

2.2 Documentation of cash transactions………………………...28

33

CONCLUSION………………………………………………………………….35

LITERATURE…………………………………………………………………...37

To conduct cash settlements with suppliers, contractors, accept proceeds from buyers, as well as conduct settlements with personnel for wages, settlements with individuals and legal entities for other various operations associated with the receipt and expenditure of cash in all organizations form a cash desk.

The relevance of the study of the topic "Organization of accounting of cash transactions" in the course work is due to the fact that for the correct accounting of cash transactions, knowledge of their numerous legislative and constantly changing norms, rules and procedures is required. The area of ​​accounting for cash requires from the accounting employee not only knowledge, attentiveness, accuracy, but also innate character traits - scrupulousness and pedantry.

The subject and object of the study are cash transactions in the "Kalangui District Hospital".

The purpose of the study is to develop recommendations for improving the accounting of cash transactions on the basis of a study of the regulatory framework, rules for organizing a cash desk, accounting for cash transactions in the Kalangui District Hospital.

To achieve the goal of the study, it is supposed to solve the following tasks:

1. Open the theoretical foundations of the organization of cash transactions, consider and structure regulatory framework regulation of accounting of cash transactions.

2. To analyze, using the example of the organization under study, the operation of the cash desk, documentation, synthetic accounting of cash transactions.

Research method - collection, generalization, systematization and analysis of the information received.

The course project contains an introduction, the main part (control and improvement of accounting for cash transactions in the "Kalangui district hospital"), a conclusion (containing conclusions), as well as a list of used sources of applications and tables.

The project is set out on 38 pages.

CHAPTER 1

1.1 General rules and requirements for the organization of cash desks new operations.

In the process of economic activity, organizations constantly conduct mutual cash settlements. Cash payments are made either in the form of non-cash payments or in cash. The main regulatory documents of the Bank of Russia governing the execution and accounting of transactions with cash on hand are the Procedure for Conducting Cash Transactions in the Russian Federation (No. 40 dated September 22, 1993), as amended on January 22, 1999) and acts defining the maximum amount of cash settlements between legal entities - Instruction of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-u “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities under one transaction”, Letter of the Central Bank of the Russian Federation dated July 2, 2002 No. 85-T “On the issues of settlements between legal entities in cash under one agreement”.

To carry out cash settlements, each enterprise must have a cash desk and keep a cash book in the prescribed form. (Appendix No. 1, form KO-4) Acceptance of cash by enterprises when making settlements with the population is carried out with the obligatory use of cash registers. Cash received by businesses from banks is spent on the purposes indicated on the check. (Appendix No. 2) Enterprises can have cash in their cash desks within the limits established by banks, in agreement with the heads of enterprises. If necessary, limits on cash balances are reviewed. (Appendix No. 3, form 0408020)

Enterprises are obliged to hand over to the bank all cash in excess of the established limits on the balance of cash on hand in the manner and terms agreed with the servicing banks. Cash can be handed over to day and evening cash desks of banks, collectors and joint cash desks at enterprises for subsequent delivery to the bank, as well as to communication enterprises for transfer to bank accounts on the basis of concluded agreements. Enterprises that have a constant cash income, in agreement with the banks serving them, can spend it on wages and the payment of social and labor benefits, the purchase of agricultural products, the purchase of containers and things from the population, but do not have the right to accumulate cash in their cash desks in excess of the established limits for future expenses. Organizations have the right to keep cash in their cash desks, in excess of the established limits only for wages, social insurance benefits and scholarships for no more than 3 working days.

The issuance of cash against the report on expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes. Persons who have received cash on account are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final settlement on them. The issuance of cash under the report is made subject to the full report of a particular accountable person on the advance payment previously issued to him. (Appendix No. 4, form AO-1) The transfer of cash issued under the report by one person to another is prohibited.

1.2 Legal regulation of accounting for cash transactions

Accounting in the Russian Federation is regulated by legal and regulatory documents. The state, represented by the Government, the Ministry of Finance, the Central Bank, the State Committee on Statistics of Russia, through laws, regulations and instructions, establishes accounting rules. The main developer of accounting documents is the Ministry of Finance of the Russian Federation.

Depending on the purpose and status, it is advisable to present regulatory documents in the form of the following tables. 1.1.

Table 1.1 Regulatory system of accounting in the Russian Federation

1 level

Legislative acts, decrees of the President of the Russian Federation and resolutions of the Government regulating directly or indirectly the organization and maintenance of accounting and auditing in an organization

2 level

Standards (regulations) on accounting and reporting

3 level

Guidelines (instructions), instructions, comments, letters from the Ministry of Finance of the Russian Federation and other departments

4th level

Working documents on accounting of the enterprise itself (accounting policy of the organization, working chart of accounts, workflow schedule, etc.)

Legislative acts, decrees of the President of the Russian Federation and resolutions of the Government, directly or indirectly regulate the organization and accounting of cash transactions in an organization, are mandatory for use.

Accounting and reporting standards (regulations), guidelines (instructions), instructions, comments, letters from the Ministry of Finance of the Russian Federation and other departments are advisory in nature.

Instructions, instructions, provisions, orders and other similar documents for setting up, maintaining accounting records are created directly in the organization and are internal company documents.

Regulatory regulation handles cash transactions central bank RF, applying the following regulatory documents developed by him:

1. "Regulations on the procedure for conducting cash transactions in the Russian Federation."

2. "Regulations on the rules for organizing cash circulation in the territory of the Russian Federation."

3. Regulation "On the Procedure for Conducting Cash Operations in Credit Institutions on the Territory of the Russian Federation in Part Concerning the Organization of the Procedure for Banks to Accept Cash and Issue It to Organizations".

4. Instruction "On settlement, current and budget accounts opened in banking institutions"

5. Ordinance "On establishing the maximum amount of cash settlements in the Russian Federation between legal entities in one transaction"

Table 1.2 a brief description of other main regulatory acts and documents regulating accounting in the Russian Federation

№	Name normative document	Summary
1.	Civil Code of the Russian Federation.	Determines the grounds for the acquisition and transfer of ownership of funds, the rules for the execution and execution of civil law contracts.
2.	Tax Code of the Russian Federation.	Determines the taxation of cash flow transactions.
3.	Federal Law "On Accounting" No. 129-FZ.	Defines the legal basis for cash accounting, its content, principles, organization, main areas of accounting and reporting.
4.	Federal Law No. 173-FZ “On Currency Regulation and currency control»	Determines the legal basis for conducting operations with foreign exchange funds.
5.	Accounting Regulations 4/99 No. 43n. "Accounting statements of the organization"	Establish the composition and forms of financial statements.
6.	Accounting Regulation 9/99	Defines the concept of income, classification, principle of formation, criteria for recognition of income in reporting
7.	Accounting regulation 10/99	Defines the concept of expenses, classification, principle of formation, criteria for recognition of expenses in reporting
8.	Guidelines for the inventory of property and financial obligations No. 49.	The procedure for checking the actual availability of funds.
9.	Chart of Accounts for Financial and Economic Activities and Instructions for its Application No. 94n.	Contains a scheme for registering and grouping the facts of economic activity in the accounting of funds, systematizes the list of synthetic accounts and sub-accounts of the accounting of funds.
10.	On the forms of financial statements of organizations No. 67n.	Contains sample forms of financial statements for cash in terms of requirements for grouping and detailing data on the movement of cash, money and other valuables stored at the cash desk, as well as in terms of requirements for compiling a Cash Flow Statement.
11.	Working documents of a particular organization (accounting policy of the organization, working chart of accounts, workflow schedule, etc.)	Determine the rules and procedures for accounting for cash in a particular organization.