Cashier's report

The movement of the organization's money should always be fixed and properly formed. The report compiled by the cashier is sent to the accounts department. Some organizations prefer to trust all calculations to the chief accountant, so there the report of the cashier is exactly he. Cash discipline requires the correct execution of all calculations and documents.

The cashier's report is formed at any movement on the cash desk: payment of wages, payment of business trips, payment of bills, etc. The report and the contents in the cash-in sheet must be identical. Often accounting programs contain automatically generated forms when you enter data. At the manual account the report of the cashier-operationalist is simultaneously and a copy of the insert sheets. The required information includes the document number, transaction amount, name, transaction date. Attached are all documents indicating the movement of money. When issuing for the report, cash orders are attached (Ф № KO-2). When cash is received cash orders are applied (Ф № KO-1). The issue of wages is fixed by attaching payrolls (Ф № T-53).

It is desirable to keep a cashier's report in a separate journal or in a folder. The information is added in the order of the chronology. Each end of the period (year, month, quarter) sheets are numbered, stitched and signed. The number of sheets, incl. All statements, references, orders.

The cashier's report is a "mirror" of the input sheet, but with deeper, more extensive information. On the report the cashier signs the signature, on the cash book - the director (head) or the chief accountant.

The cashier-operator is obliged to generate reports Ф КМ-6, with instructions of indications of counters of cash registers, the sum of proceeds for shift (working day).

How should the report-report of the cashier-operator be filled? First, the requisites are specified:

1) the name;

2) identification number (TIN);

3) the name with the address of the structural unit;

4) cash register (model, number (registration, factory)).

Next, you specify the program that connects the cash register with the computer (if any). Order numbers of references must coincide with the numbers of Z-reports.

In the first column, the numbers of the Z-reports (at the end of the shift or working day) are prescribed. When you take several Z-reports a day (or a shift), records are taken in order.

In the second column, the department numbers are entered, followed by sections. The fourth column remains empty. The fifth graph should reflect the readings of the money counters (summing up), the sixth is the indication at the end of the shift (working day).

Write in the seventh column the amount that the counter reflects (rubles, kopecks). This indicator should correspond to the difference between 6 and 5 graphs. This includes refunds (erroneous checks), separately specified in column eight (in the absence of returns, dashes are placed).

The ninth and tenth columns are provided for the name of the head of the department and his signature. If there is no cashier in the staff, the signature should be put by the cashier who gives the proceeds.

The column "total" must necessarily duplicate the information specified in the seventh and eighth columns. Further the amount of revenue is indicated (only in words) in actual (it is the difference of the indicators from the seventh and eighth columns). After the information is entered the data of the cash warrant (the receipt) issued on the day of the receipt of the proceeds (number, date). Then the number of the receipt issued by the bank (after receiving the money) is indicated.

The certificate F KM-6 must be certified by the signatures of the head, the chief cashier, and also the operator.

The servicing bank may at any time verify the maintenance of cash records, requiring a package of documents for verification. The bank is provided with a cash book with a cashier's report.