All documents evidencing certain transactions passing through the company’s cash desk must be registered in a special journal for recording incoming and outgoing cash documents - this is one of the basic norms of cash discipline.
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The role of the journal
The main task of the journal is to put in order the movement of primary expenditure and receipt documents, so they must be registered immediately after creation. And only then can they be transferred to the cashier for further work (exceptions are orders for receiving wages, which are drawn up for one day, but cannot always be implemented in a timely manner).
In addition, the presence of a journal allows the management of the enterprise to avoid situations related to the unlawful use of payment documents. For this purpose, at the end of each working day, the company’s accountant must reconcile all entries made in the journal with the available stubs of “receipts” and “consumables”.
Also, a correctly filled out journal in cases of tax audits allows you to quickly control the balance in the cash register (here it would be useful to remind you that when using a cash register, you should strictly adhere to cash).
What documents must be recorded in the journal
The journal for registering incoming and outgoing cash documents must contain:
- all documents indicating the receipt and expenditure of funds, regardless of what sources they came from or for what purposes they were spent;
- information about accompanying the issuance of wages to employees of the enterprise (but only after the payment procedure has been completed);
- applications for receiving funds, etc.
Is it possible to do without a logbook?
By law, companies working with cash register equipment are required to maintain cash discipline. One of its basic rules states that all documents must be registered in a special journal. Moreover, if an organization violates this norm, it faces administrative punishment in the form of a large fine (in this case, both the legal entity itself and its director are subject to punishment).
Who should keep the journal?
The function of keeping a journal usually lies with the financially responsible person - a specialist in the accounting department, who can be either an ordinary accountant or an enterprise cashier. Control over the correctness of registration and maintenance at a certain frequency should be carried out by the chief accountant.
How often should you change the magazine?
The law does not establish exact deadlines for the journal keeping period; therefore, they are determined by the company’s internal regulations, depending on its needs.
Quite often this happens during a tax period: a quarter, a half-year or a year.
Is it possible to allow errors in the log?
It is highly undesirable to make any errors or corrections in the journal. But if some inaccuracy nevertheless crept into the document, you should carefully cross out the incorrect information, write the correct information on top and put next to it the signature of the person in charge and the date of correction.
Rules for compiling a journal for registering incoming and outgoing cash documents
Today, there are several ways to keep a journal, since there is no single unified sample that is mandatory for use. Enterprises can maintain a document in any form or according to a template developed and approved in the company’s accounting policy, or use a previously generally applicable form.
In this case, the log must contain a number of mandatory information:
- name of the enterprise and structural unit whose property is the document;
- organization code according to (All-Russian Classifier of Enterprises and Organizations);
- year or other period for which it is maintained;
- personal data of the employee directly related to its filling: his position, full name.
Basic information is presented in the form of a table into which data on all cash documents is entered in chronological order: on the left side about receipts, on the right side about expenses. For each of them, the following are entered in the corresponding cells:
- date,
- number (according to the company’s internal document flow),
- the amount that passes through it
- note.
All lines are required to be filled out, including a note - it provides an explanation for a particular payment document.
Magazine design rules
The journal can be maintained both electronically and in paper form. Moreover, if it is carried out “live” at the enterprise, then all its pages must be numbered, fastened with a special strong thread and certified with a signature. It is not necessary to endorse the journal with a stamp, because it relates to the company’s internal document flow; moreover, starting from 2016, legal entities are legally exempt from the requirement to use stamps and seals in their work.
During the maintenance period, the journal must be kept in a certain place, access to which must be strictly limited. After losing its relevance, it should be transferred for storage to the archive of the enterprise, where it should be kept for the period of time established by law.
The register of cash documents allows you to organize the primary documents drawn up in connection with the movement of cash at the cash desk of the enterprise. All newly created cash documents are subject to registration in a special journal. And only after that they are transferred to the cashier for appropriate processing.
Such documents include:
- applications for the issuance of funds;
- payroll statements for wages;
- and so on.
Expense cash orders drawn up on the payroll for the payment of wages and other similar payments are subject to registration in the journal after their issuance.
Maintaining
There is a unified form of the journal for registering cash documents. Its number is KO-3, and the code according to the OKUD directory is 0310003. It is allowed to maintain a journal in electronic form using computer technology.
Form N KO-3 includes a cover on which the name of the organization, the timing of maintaining the journal, as well as the position and full name of the person responsible for its preparation are indicated. In addition to the cover, the KO-3 form includes a loose leaf, which is a template for the design of all other pages of the magazine. The loose leaf is divided into two parts. On the left side (columns 1-4) the registration of incoming cash documents is carried out, on the right (columns 5-8) - expenditure documents.
Columns 1 and 5 indicate the date of drawing up the cash document.
In columns 2 and 6 the serial number assigned to this document.
Columns 3 and 7 display information about the amount of the document in rubles and kopecks.
Columns 4 and 8 are called “Note”; they, as a rule, indicate information about the intended purpose of the funds and information about the recipient or payer.
The journal for registering incoming and outgoing cash orders (form KO-3) records the primary accounting documents of cash circulation of funds.
The requirement for public sector organizations to reflect them in the registration book is enshrined in Order of the Ministry of Finance dated March 30, 2015 No. 52n. For non-public sector organizations, including non-profit organizations, it is not necessary to use the form (No. 402-FZ). But if an organization decides to use it, it is necessary to formalize this in its accounting policies.
The form of the book was approved by Resolution of the State Statistics Committee of August 18, 1998 No. 88 and determined by the unified form code 0310003.
What to include in form KO-3
When handling primary accounting documents for cash accounting, you must follow the instructions of the Bank of Russia:
- dated 10/07/2013 No. 3073-U on the procedure for making cash payments;
- dated March 11, 2014 No. 3210-U on conducting cash transactions for accepting cash.
It is necessary to keep records of all “primary” documents that are drawn up when handling cash:
- cash receipt orders (PKO);
- expense cash orders (RKO).
Be sure to include the following information:
- order number;
- date;
- amount;
- notes.
Filling out a cash register, sample
It is allowed to keep a journal both using technical means (that is, in electronic form) and in paper form. If the journal is kept in paper form and filled out by hand, you should remember that all its pages must be numbered, stitched with thread and certified with a signature.
Let's look at how to fill out a cash register using an example.
Conventionally, the process can be divided into two parts: filling out the title page and the accounting table.
Step 1. Fill out the title page.
We indicate the name of the organization. If there are no structural divisions, a dash is added. We write code using OKPO according to statistics.
Step 2. We register the period for which records are kept. Also the position and full name of the responsible person.
Each sheet is divided into two parts: on the left side - registration of receipt orders (PKO); on the right - expense orders (RKO). They are filled in the same way.
Step 3. Fill in the date and serial number of the receipt or expense document.
Step 4. We write down the amount indicated in the document.
Step 5. In the note we briefly indicate the information from whom the money was received or to whom the money was issued, as well as the basis for this.
Corrections and absence of required entries are unacceptable!
Completed sample
Do you need a cash register for online cash registers?
In terms of functionality, this is the same device as before, which prints checks and stores information about them. But only now, online cash registers (including when renting an online cash register) need access to the Internet in order to transmit information about completed transactions to the tax office. There is also such a function as sending a receipt to the buyer by email.
Now, thanks to the innovative online cash register, many documents that were approved in the State Statistics Committee Resolution No. 132 dated December 25, 1998 do not need to be used. But this does not apply to documents such as:
- cash register;
- incoming and outgoing orders.
Therefore, the need to keep records in a special book at online cash registers is retained. The maintenance rules are set out in detail in the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U.
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New form "Journal of registration of incoming and outgoing cash documents" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88.
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