How to conduct cash operations

You will need
  • -forms of receipt orders;
  • -forms of expendable orders;
  • -cashier-operationist log;
  • -cash book.

Calculate the cash balance limit and provide this payment to your bank. All cash in excess of the limit must be surrendered to the bank. Exceptions to this rule are only five days, starting from the set date of the issue of wages or other payments.


If the organization has separate units with separate bank accounts, the cash balance limit is calculated for each such subdivisions.


All receipts and issuances from the cash office shall be issued with the primary document of the established form – a receipt or an expendable order. Keep receipt and expendable order logs to maintain the order of document numbering. All transactions on the movement of money are included in the cash book.


Respect the correctness of filling in the parish and expendable documents and the cash book. Amounts in cash orders must be filled with capital, on orders the signature of the accountant and the manager is required. Sheets of the box office book must be numbered. The book is sure to read, record the number of sheets and print.


Before completing the business day, remove the report from the cash register. Record the report data in the cashier operationist log. In addition to daily revenue data from the cash report, in the book of the cashier operationist, reflect the amounts of the proceeds deposited to the bank and the balances at the beginning and end of each day.


After the withdrawal of the balance at the end of the day, prepare the cash report – to the excerpt part of the sheet of the cash book, select all primary documents for the day. In a timely manner, submit cash reports to the accounting department.

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