In the publication the "hottest" questions of application of cash warrants which since January 1, 2008 received the status "strict" are considered.
The enterprise cash desk always was under vigilant control: each delivery and each receipt of cash it should be made out by the credit or account cash order (p
The enterprise cash desk always was under vigilant control: each delivery and each receipt of cash it should be made out by the credit or account cash order (item 1.2 of Provision on cash operations). The blank form of cash warrants is approved by Minstat’s order from 15.02.96 of No. 51.
In this order it is told nothing about the status of the form: "strict", "mild". But the Ministry included cash warrants in the list of forms of documents of the strict account which can be made only according to the license of the Ministry of Finance (the Resolution No. 809 made changes to the Resolution No. 283). Here so cash warrants also became "strict". Therefore since January 1, 2008 cash warrants (prikhodny and account) can be made and are respectively realized and applied only in the form of forms of the strict reporting. Let’s consider the "hottest" questions of application of "strict" cash warrants.
Individual number of the form and serial number of the cash warrant
What represents the cash warrant of a "strict" form? These are the No. CO-1 usual forms Pributkovy the kasovy warrant and No. CO-2 Vidatkovy a kasovy oryoder, approved by the Order No. 51, but solidity at them increased. They are printed now on paper with protective properties and a series and individual number of the form are put on them typographical the spoyosoby (for example, to "cepiya 01AAAA 420100").
Now on the form of the cash warrant (both prikhodny, and account) there is also individual to number a svobodyony field Document number. What number prostavlyat in this field? We consider that usual serial number (as well as earlier, you enter it independently). Why so? Let’s understand.
First, existence of such field in cash oryoder (further – TO) already says that it is necessary to fill it separately. If it was not so, then why a field to leave pure? There already there would be indiyovidualny number. Compare: in other forms of the stroyogy reporting (for example, in the power of attorney f. No. Sq.m) after all isn’t present such field. Means, we fill, we put the number.
Secondly, any instructions how uporyadochivat cash warrants, in the legislation aren’t present. It is most convenient to number them one after another: 1, 2, 3, 4, 5 etc. Therefore the enterprise independently fixes in the order on the organization of the bukhgalteryosky accounting of a rule of numbering of cash warrants (as well as other primary documents). For example, in the order it is possible to write: Such primary dokuyoment as the account, unprofitable, prikhodny and account cash warrants, commodity consignment notes … (further the list can continue), to register since 01.01.08 since number 1. The serial numeyoratsiya will allow to order document registration and if necessary quickly to find the necessary document in the accounting of the enterprise.
Thirdly, registration of cash warrants can go via the computer. And there you simply set a formiyorovaniye and listing of the necessary cash documents (item 3.11 of Provision on cash operations) that predpolagaet automatic serial numbering of cash warrants in the program, instead of "manual" input of any other numbers. Here to the accountant ponadobitsya help of the programmer: accounting programmu it is necessary to adjust so that on the press it deduced only fields filled by the cashier (number, date, the sum, First name, middle initial, last name the recipient etc.). To "line" the form it is not necessary any more – into a tray of the printer insert the ready "strict" form made in the typographical way. And settings it is necessary podgadat so that pressed requisites got to columns, lines and form fields.
Thus, we come to a conclusion that cash an oryoder are registered in the cash-book (No. CO-4 form) and in magazines of registration of prikhodny and account kasyosovy documents (No. CO-3 form) at poryadyokovy numbers which are appropriated by the enterprise. Differently, it is necessary to distinguish form number (typographical) and number of the cash warrant (poryadkoyovy, appropriated by the enterprise).
Acquisition and write-off of "strict" cash warrants
Acquisition of forms of cash warrants of a "strict" sample differs nothing from acquisition of other forms. Don’t forget that the supplier should issue you the consignment note and the document confirming payment of purchase (if you pay off with cash).
Forms at acquisition cost into subaccount 209 Other materials and into zabalansovy account 08 Forms of the strict account are credited. To these subaccounts we recommend to get subaccounts which would reflect analytics of movement of forms of cash warrants.
And will be attentively farther to trace movement of cash warrants. It will be necessary to apply forms, ustayonovlenny Minstat’s order from 11.03.96 of No. 67 to the primary accounting of forms of the strict reporting, namely:
1) on predyopriyaty and their delivery to reporting persons (cashiers) you reflect receipt of forms of cash warrants in the account book according to the accounting of forms of the strict reporting (f. No. SZ-2). In the book you should allocate the pages for cash warrants, and separately – for prikhodny and separately – for account. Pages of the book are surely numbered, the book proshnurovyvaetsya, is sealed and podpisyami the director and the chief accountant.
When you reflect in the book:
• receipt of forms – fix, from whom they are received (the name of the supplier) on what osnovayoniya of the document (consignment note), how many books (forms) are received, with what on what number of each series,
• issue of forms – surely write down, what podyootchetny person (cashier) was given out TO the block (specify, with what on what what number of a series), on the basis of what document (the credit and debit consignment note f. No. SZ-1);
2) at issue of forms to the reporting person (cashier) you should issue also:
• credit and debit consignment note (f. No. SZ-1) on given out to it from a warehouse the block (blocks) blankov. Check itself: data on vydanyony cash warrants should correspond to your records on an expense of forms in the book f. No. SZ-2;
• a card reference according to the issued and ispolyyozovanny forms of the strict reporting (f. No. SZ-5). It is necessary for maintaining the analiticheyosky accounting of the issued and used forms (on each cashier cards otyodelno on prikhodny will be open TO, separately – on account TO). On the basis of the credit and debit consignment note in a No. SZ-5 form data on the received blank forms of cash warrants are brought: the number of blocks, series and numbers of forms in blocks (with No. … on No. is specified…).
Let’s note that in accounting such delivery yet isn’t write-off of forms. Recommended record according to the forms issued to the cashier: Dt 2092 Blanyoki TO in podotchete at the cashier – Kt 2091 TO forms in a warehouse;
3) write-off TO make out so:
• draw up the statement on write-off used blankov the strict reporting (f. No. SZ-3). The act sostavlyaetsya separately on each cashier (usually at the end of the month) therefore in one act can be specified both prikhodny, and the account used cash warrants. In the act specify numbers (with No. … on No…) actually used cash oryoder, including incorrectly filled (technically spoiled) (they are applied to the act, and their cost isn’t collected from the cashier,
• on the basis of the act f. No. SZ-3 make records in cards f. No. SZ-5 in columns "Is used".
Pay attention: in forms of the strict account such indicator, as cost blankov isn’t used. Therefore we recommend on the basis of the act f. No. SZ-3 (in it is mute are reflected data on quantity written off blankov) to make the accounting reference in which there can be such, for example, a formulation:
To write off on administrative expenses cost of the used 5 (five) forms of credit kasyosovy orders and 10 (ten) forms of account cash warrants (the basis – the act f. No. SZ-3 from 31.01.08), all for the sum of 4,50 UAH. (0,30 UAH. x 5 pieces + 0,30 UAH. x 10 pieces):
Dt 92 – Kt 2092 – 4,50 UAH.
Kt 08 – 4,50 UAH.
Then in each card f. No. SZ-5 should deduce the rest of unused forms of cash warrants for the end of month. Check itself once again: these data should correspond to the remains on subaccount 2092 (in quantitative expression, certainly).
Old "strict" forms of credit cash orders
At some enterprises still there are remains of stayory "strict" forms of credit cash orders which were used in 1998-1999 of the last century. And the accountant argues so: why to good to vanish? Perhaps to use them now?
We want you to warn that it it is impossible to do. Let’s explain why. The form of those forms was utverzhdena Goskomstat order from 27.07.98 of No. 263 (he made changes to the Order No. 51). Action of this order at first was suspended since 02.06.99 by the notice Goskompredprinimatelstva, and then at all cancelled by Goskomstat order from 15.12.03 of No. 442. That is old "strict" form of a sample buryony the ninetieth now void, it simply sheet of paper. And today Situation No. 637 demands to use for registration of cash operations the kasyosovy warrants approved as operating edition of the Order No. 51.
Yet didn’t buy "strict" – used "mild": how strictly can punish?
At the beginning of a year not all enterprises rushed to buy at once new forms. And money in the first novoyogodny days from cash desk gave out many, to cash desk admitted. It is clear that used that had near at hand: the mild cash warrant, than absolutely without it is better.
"Circulation" after 01.01.08 of "mild" forms of cash warrants – this violation of the Resolution No. 809. Another thing is that responsibility for it isn’t established by this Resolution.
Practicians of checks on the matter still aren’t present. And we will tell to you frankly: supervisory authorities too have no unequivocal opinion. And in it the nemaloyovazhny role is played with that changes are brought only in the Resolution No. 263 to which the order of production of forms of the strict reporting (them is established only make the state spetsializiroyovanny enterprises having the license of the Ministry of Finance). But thus untouched there was an Order No. 51 and the Provision on cash operations.
In this situation the most probable measure of a vozyodeystviye on violators can be adminshtraf for violation of an order of conducting cash operations: at the rate from 136 to 255 UAH., and at a repeated naruyosheniye – from 170 to 340 UAH. (Art. 1642 KUoAP). The penalty is imposed not only on the chief accountant, but also on the director, after all it is responsible for an order of conducting operations with cash (Poyolozheny’s item 7.3 about cash operations). However, to apply such penalty bodies of CREWE have the right only. It means that public officials of the enterprises not under control to these department can avoid punishment.
There are still the financial sanctions provided by Ukayoz No. 436 which usually apply tax oreganos for violation of norms on regulation of the address of cash. It is not excluded that there will be attempts to impose the enterprise such penalties. But such fiscal approach looks enough zybko from the legal point of view: than it to prove? After all the form of cash oryoder approved by the Order No. 51, didn’t change. Certainly, in this question without official explanations not to manage. We hope that they won’t keep itself waiting long and will be in favor of taxpayers.
For now we recommend not to ignore the Resolution No. 809 and in work to use only "strict" blanki cash warrants. About in cash desk will be more, and at checking – it is less than questions.
List of documents:
1. The resolution No. 809 – the resolution KMU from 06.06.07 of No. 809 About addition of the appendix to the resolution of Cabinet council of Ukraine from April 19, 1993 of No. 283 ("Balance", 2007, No. 29, page 17).
2. The resolution No. 283 – to the resolution KMU from 19.04.93 of No. 283 About establishment of an order of production of forms of tsenyony papers and documents of the strict account.
3. The provision on cash operations – Situation about conducting cash operations in national currency of Ukraine, approved by the resolution of Board of NBU from 15.12.04 of No. 637.