All about the cash discipline PI: cash register, cash book, Z-report

As you know, many entrepreneurs, inaccording to the law, may not maintain accounting records. But this statement, strangely enough, does not apply to cash discipline. All organizations and IP, regardless of the nature of the activity, the taxation system and the availability of a cash register, are obliged to take into account cash operations, of course? if there are payments in cash.

cash machine

With regard to IP, then earlier, until 2012,the duty of compliance with the cash discipline was a contentious issue. Now, after the specified date, everything fell into place and, in accordance with the new order of accounting cash, IP, just like any organization, draw up cash transactions in full.

As you know, some entrepreneursare exempted from the obligation to have a cash register. This applies, for example, to an IP conducting activities subject to UTII. But this circumstance also does not relieve them of the obligation to file all documentation relating to the cashier. It is for this reason that many entrepreneurs do not refuse to use cash registers. In addition, CCP is a necessary and convenient means for internal accounting and control of cash flows, although it is necessary to spend a lot of money for cash register servicing.

So, what is the correct conductcashier entrepreneur? First of all, although all the contents of the cash register are the entrepreneur's personal budget, every arrival and departure of funds must be recorded and processed in due order. PI, as well as all commercial organizations, draws up each arrival of money with a cash order warrant, each expenditure is consumable, maintains all necessary logs and monitors every Z-report.

cash register service

Prigodny (PKO) and expenditure (cash settlement) cashorders, an advance report for the issuance or receipt by the IP of money for the acquisition of something, for the conduct of business, a cashier's journal and a cash book-all these documents have unified forms that are unalterable. Z-report is a report issued by the cash register at the end of the shift. Its change, of course, is not only unacceptable, but also unavailable.

So, during the day, every cash movefunds is fixed with the help of FFP and CW. At the end of the working day, the IP or a person appointed by it as a cashier carries out the procedure for closing the shift, withdrawing the Z-report and checking the data indicated therein, with the actual availability of money in the cash desk. Further, the data of all cash orders, incoming and outgoing, are entered in the cash book, the form of which consists of the following items: balance at the beginning of the day, documents of the parish, documents of expenditure, balance at the end of the day. After filling the cash book it is necessary to check its balance, Z-report and actual availability of money. All, of course, must coincide.

z report

Since the same year 2012, the cash register of the IP has appearedcash limit. It is calculated at the beginning of the year independently and is not subject to change until the end of the year. If the amount of money in the box office exceeds the limit, they must be transferred to the bank. However, as far as the real life of a PI is concerned, all money in the box office, he picks up at any time that he needs. Of course, he has the right to do this, because the cashier, as mentioned above, is the entrepreneur's personal money. This is also done by the RKO. Therefore, the limit of the cashier's office is, as a rule, not exceeded.

After registration of the cash book, PIs with cash registers or their cashiers deposit data in the journal of the cashier-operator. This requires a Z-report. It is from it that all the necessary information is taken.

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