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

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

As you know, many entrepreneurs, in accordance with the law, may not keep accounting records. But this statement, oddly enough, does not apply to cash discipline. All organizations and individual entrepreneurs, regardless of the type of activity, taxation system and the presence of a cash register, are required to take into account cash transactions, of course? if there are cash payments.

As for the IP, before 2012, the obligation to comply with cash discipline was a controversial issue. Now, after the specified date, everything fell into place and, in accordance with the new procedure for accounting for cash, individual entrepreneurs, like any organization, draw up cash transactions in full.

As you know, some entrepreneurs are exempt from the obligation to have a cash register. This applies, for example, to individual entrepreneurs conducting activities subject to UTII. But this circumstance also does not relieve them of the obligation to complete all documentation related to the cash register. Exactlyfor this reason, many entrepreneurs do not refuse to use cash registers. In addition, cash registers are a necessary and convenient tool for internal accounting and cash flow control, although you have to spend a lot of money on maintaining cash registers.

So, what is the correct cash management by an entrepreneur? First of all, although the entire contents of the cash register is the personal budget of the entrepreneur, each arrival and departure of funds must be recorded and executed in the proper manner. An individual entrepreneur, like all commercial organizations, draws up each receipt of money with an incoming cash order, each expense with an expense note, keeps all the necessary journals and controls each Z-report.

Incoming (PKO) and expenditure (RKO) cash orders, an advance report for issuing or receiving money for the purchase of something, for conducting activities, a cashier's journal and a cash book - all these documents have unified forms, change which are unacceptable. Z-report is a report issued by the cash register at the end of the shift. Changing it, of course, is not only unacceptable, but also inaccessible.

So, during the day, every cash movement is recorded with the help of PKO and RKO. At the end of the working day, the individual entrepreneur or a person appointed by him as a cashier carries out the procedure for closing the shift, removing the Z-report and comparing the data indicated in it with the actual availability of money in the cash register. Further, the data of all cash orders, receipts and expenditures, are entered into the cash register.a book, the form of which consists of the following items: balance at the beginning of the day, receipt documents, expense documents, balance at the end of the day. After filling out the cash book, it is necessary to verify its balance, Z-report and the actual availability of money. Everything, of course, should match.

Starting from the same 2012, the cash desk of the IP has a cash 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 cash register exceeds the prescribed limit, they must be deposited with the bank. True, with regard to the real life of an individual entrepreneur, he takes all the money in the cash register at any time he needs. Of course, he has the right to do so, because the cash register, as mentioned above, is the entrepreneur's personal money. An RKO is also compiled for this. Therefore, the limit of the IP cash desk, as a rule, is not exceeded.

After registering the cash book, individual entrepreneurs with cash registers, or their cashiers, enter data into the journal of the cashier-operator. This requires a Z-report. It is from it that all the necessary information is taken.