Count 50 accounting- this is an active account “Cashier”, it is used to record the movement of cash in the cash register of the enterprise, control over their receipt, expenditure and intended use. Let's consider which accounts the 50th account corresponds to, and also typical wiring on account 50 using the example of the operation of cash withdrawal from the cash register to a sub-account for payment for the services of a counterparty.

Account 50 “Cash” in accounting

Cash settlements with legal entities, individuals, and counterparties are carried out through cash transactions, the main ones of which are:

• Issuance of wages;
• Administrative expenses;
• Receipts from cash sales;
• Expenses for the purchase of inventories by accountable persons, etc.

All cash transactions related to the disposal, receipt and movement of cash are taken into account in accounting under account 50 “Cash” and are reflected in the cash book. The basis for making entries is source documents- expenses and income cash orders(form KO-2 and KO-1).

Using account 50 “Cash” you can get all the information about cash in the organization, the sources of its receipt and further circulation. Account balance 50 shows the total amount of cash and monetary documents. The account is active, therefore the debit of the account records the receipt and receipt of cash at the cash desk. The credit of the account reflects the amount of cash issued from the cash desk.

Sub-accounts shown in the figure can be opened for account 50 “Cashier”:

Typical transactions and examples of transactions on account 50

Let's look at typical wiring this account in table 1 and 2.

Table 1. The most common and widespread entries in the debit of account 50:

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Account Dt	Kt account		A document base
50	50-2	Cash transferred from operating cash desk to cash desk	KO-1, KM-6, KM-4
50	51	Transferring funds from the current account to the cash desk	KO-1, bank statement, check counterfoil (check book)
50	52	Transferring funds from a foreign currency account to the cash desk	KO-1, bank statement
50	62	Advance received from buyer/payment received for goods	KO-1, cash receipt.
50	70	Return of excess wages to the cash desk.	KO-1
50/50-3	71	Return to the cash desk the balance of accountable amounts/cash	KO-1
50	73-1	Payment of loans from employees	KO-1
50	75-1	Contribution of the founder to the authorized capital	KO-1, constituent documents
50-1	90.01.1	Sales revenue/income from other operations	Cash register

Table 2. Main entries for the credit of account 50:

Account Dt	Kt account	Description of transaction posting	A document base
04	50-1	Purchase of intangible assets	KO-2
51	50	Transferring cash from the cash desk to the bank	KO-2
60	50-1	Payment to the supplier (contractor) for goods received (work performed)	KO-2
52	50-1	Refund of advance payment to the buyer from a special bank account	KO-2
70	50	Issuance of wages to employees	KO-2, T-53
70	50	Payment of income from participation in the organization to employees	KO-2
71	50/50-3	Issuance of accountable amounts/cash documents	KO-2
73-1	50	Obtaining a loan by an employee	KO-2
75-2	50	Payment of income from participation in the organization to persons who are not employees	KO-2
76	50-1	Payment of obligations in the form of debt to other counterparties	KO-2
94	50	Reflection of cash shortages	INV-15, INV-26

Practical example with wiring

VolgaDon LLC and Garant LLC concluded an agreement for the provision of legal services in the amount of RUB 8,800.00. To pay for consulting legal services under the contract, employee of VolgaDon LLC Yuzik K.M. received funds for reporting in the amount of RUB 9,000.00. To perform settlements with Garant LLC, Yuzik K.M. provided the accountant with an advance report and returned the balance to the cashier.

The accountant of VolgaDon LLC generated the following entries for the issuance of cash from the cash register to the sub-account for payment of legal services to a third-party organization:

Account Dt	Kt account	Transaction amount, rub.	Description of transaction posting	A document base
26	60	7 458,00	Services of Garant LLC are reflected in costs (8,800.00-1,342.00)	Certificate of completed work (hereinafter referred to as the Certificate)
19	60	1 342,00	VAT is allocated from the cost of services	Act
68 VAT	19	1 342,00	VAT is accepted for deduction	Act, invoice
71	50-1	9 000,00	From the cash desk of VolgaDon LLC, funds were issued under the report of Yuzik K.M.	KO-2, statement of the reporting person
60	71	8 800,00	Payment for services on behalf of VolgaDon LLC is reflected	Act, advance report
50-1	71	200,00	Balance of unused funds Yuzik K.M. returned to the organization's cash desk	Act, advance report, KO-1

Cash accounting (accounts 50, 51, 52, 55, 57). Calculation rules for cash transactions

The organization's funds represent the totality of money in the cash register, in bank settlement, currency, special and deposit accounts, in issued letters of credit, check books, transfers in transit and monetary documents.

In the course of their activities, organizations constantly engage in mutual cash settlements both within the organization (settlements with personnel for wages, with accountable persons, with personnel for other operations), and outside it (settlements with suppliers for products purchased from them, with contractors for work and services performed, payment of taxes, receipt of revenue for sold products from buyers, etc.).

In accordance with the legislation of the Russian Federation, payments between legal entities, as well as settlements with the participation of citizens carrying out entrepreneurial activity, are carried out by cash and non-cash payments. In cases established by the legislation of the Russian Federation, payments can be made in foreign currency.

The main form of cash payments is non-cash, carried out by transferring money from the payer's account to the seller's account. All non-cash payments carried out through a bank or through any other credit institution, having the authority (license) to do so.

Account 50 "Cashier"

Account 50 "Cash" is intended to summarize information about the availability and flow of funds in the organization's cash desks.

Sub-accounts can be opened for account 50 “Cashier”:

50-1 "Organization cash desk",

50-2 "Operating cash",

50-3 "Cash documents", etc.

Subaccount 50-1 “Cash of the organization” records the funds in the cash desk of the organization. When an organization carries out cash transactions with foreign currency, then corresponding sub-accounts must be opened to account 50 “Cash” for separate accounting of the movement of each cash foreign currency.

Subaccount 50-2 "Operating cash desk" takes into account the availability and movement of funds in the cash desks of commodity offices (piers) and operational areas, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), train stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary.

Subaccount 50-3 "Cash documents" takes into account the postage stamps and state duty, bill stamps, paid air tickets and other monetary documents. Cash documents are accounted for on account 50 “Cash” in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.

The debit of account 50 "Cash" reflects the receipt of funds and monetary documents to the organization's cash desk. The credit of account 50 "Cash" reflects the payment of funds and the issuance of monetary documents from the organization's cash desk.

Account 51 "Current accounts"

Account 51 "Current accounts" is intended to summarize information on the availability and flow of funds in foreign currency Russian Federation on the organization's current accounts opened with credit institutions.

The debit of account 51 “Settlement accounts” reflects the receipt of funds to the organization’s settlement accounts. The credit of account 51 “Current accounts” reflects the write-off of funds from the organization’s current accounts. Amounts erroneously credited or debited to the organization's current account and discovered when checking statements credit organization, are reflected in account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”).

Transactions on the current account are reflected in accounting on the basis of the credit institution's statements on the current account and the monetary settlement documents attached to them.

Analytical accounting for account 51 “Current accounts” is maintained for each current account.

Account 52 "Currency accounts"

Account 52 "Currency accounts" is intended to summarize information on the availability and movement of funds in foreign currencies on the organization's foreign currency accounts opened with credit institutions in the Russian Federation and abroad.

The debit of account 52 “Currency accounts” reflects the receipt of funds to the organization’s foreign currency accounts. The credit of account 52 “Currency accounts” reflects the write-off of funds from the organization’s foreign currency accounts. Amounts erroneously credited or debited to the organization’s foreign currency accounts and discovered when checking statements of a credit institution are reflected in account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”).

Transactions on foreign currency accounts are reflected in accounting on the basis of statements from the credit institution and monetary settlement documents attached to them.

Sub-accounts can be opened for account 52 “Currency accounts”:

52-1 "Currency accounts within the country",

52-2 "Currency accounts abroad."

Analytical accounting for account 52 “Currency accounts” is maintained for each account opened for storing funds in foreign currency.

Account 55 "Special bank accounts"

cash accounting

Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills), on current, special and other special accounts, as well as the movement of targeted financing funds in that part that is subject to separate storage.

Sub-accounts can be opened for account 55 “Special bank accounts”:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 “Deposit accounts”, etc.

Subaccount 55-1 “Letters of credit” takes into account the movement of funds contained in letters of credit.

The entry of funds into letters of credit is reflected in the debit of account 55 “Special accounts in banks” and the credit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and loans" and other similar accounts.

Funds in letters of credit accepted for accounting under account 55 “Special accounts in banks” are written off as they are used (according to statements from the credit institution), as a rule, to the debit of account 60 “Settlements with suppliers and contractors”. Unused funds in letters of credit, after restoration by the credit institution to the account from which they were transferred, account 55 “Special accounts in banks” is reflected in the credit in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-1 “Letters of credit” is maintained for each letter of credit issued by the organization.

Subaccount 55-2 “Checkbooks” takes into account the movement of funds in checkbooks.

The deposit of funds when issuing check books is reflected in the debit of account 55 “Special accounts in banks” and the credit of accounts 51 “Currency accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings” and other similar accounts. Amounts from checkbooks received from a credit institution are written off as checks issued by the organization are paid, i.e. in the amounts of repayment by the credit institution of checks presented to it (according to statements of the credit institution), from the credit of account 55 “Special accounts in banks” to the debit of settlement accounts (76 “Settlements with various debtors and creditors”, etc.). Amounts for checks issued but not paid by a credit institution (not presented for payment) remain in account 55 “Special accounts in banks”; the balance in subaccount 55-2 “Checkbooks” must correspond to the balance in the credit institution’s statement. Amounts on checks returned to the credit institution (remaining unused) are reflected in the credit of account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-2 “Checkbooks” is maintained for each checkbook received.

Subaccount 55-3 “Deposit accounts” takes into account the movement of funds invested by the organization in bank and other deposits.

The transfer of funds to deposits is reflected by the organization by debiting account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”. When a credit institution returns deposit amounts, reverse entries are made in the organization's accounting.

Analytical accounting for subaccount 55-3 “Deposit accounts” is maintained for each deposit.

On separate sub-accounts opened for account 55 “Special accounts in banks”, the movement of targeted financing funds separately stored in the credit institution is taken into account. In particular, those received budget funds, funds for financing capital investments, accumulated and spent by the organization from a separate account, etc.

Branches, representative offices and others structural units organizations allocated to a separate balance sheet, which open current accounts in credit institutions to carry out current expenses(salaries, individual business expenses, travel allowances, etc.) reflect the movement of these funds in a separate sub-account to account 55 “Special accounts in banks”.

The presence and movement of funds in foreign currencies are accounted for separately on account 55 “Special accounts in banks”. The construction of analytical accounting for this account should provide the ability to obtain data on the availability and flow of funds in letters of credit, check books, deposits, etc. on the territory of the Russian Federation and beyond its borders.

Account 57 "Transfers on the way"

Account 57 “Transfers in transit” is intended to summarize information on the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies in transit, i.e. sums of money(mainly proceeds from the sale of goods of organizations engaged in trading activities) deposited in the cash desks of credit institutions, savings banks or post office cash desks for crediting to the current or other account of the organization, but not yet credited for their intended purpose.

The basis for accounting for amounts in account 57 “Transfers in transit” (for example, when delivering proceeds from a sale) are receipts from a credit institution, savings bank, post office, copies of accompanying statements for the delivery of proceeds to collectors, etc.

The movement of funds (transfers) in foreign currencies is accounted for separately on account 57 “Transfers in transit”.

The enterprise maintains a central cash register (account 50.01), which receives revenue from the operating cash desk (account 50.02). Question.1. How many cash books should be maintained at the enterprise.2. The operating cash register works with a cash register, however, the receipt does not indicate the nomenclature of the goods sold, so the check is issued for the total amount. orders for both cash registers. Is this correct and is it possible to maintain one cash book?

1. Regardless of the number of operating cash registers, you need to keep one cash book in the main cash register. 2.During the day, the movement of money in the operating cash desks is reflected in. They guide him through each CCP. Then the cash proceeds from the operating rooms are transferred to the main cash desk. Receipt cash orders in form No. KO-1 in the main cash register are made on the basis of reference reports from the cashier-operator in form No. KM-6 or a summary report for all cash registers in form No. KM-7. In accounting, the transfer of cash proceeds from the operating cash desk to the main account is reflected by posting Debit 50.01 Credit 90-1. The numbering of cash receipt orders will be the same only for the main cash register.

How to keep a cash book (f. KO-4)

How to maintain Form No. KO-4 when an organization has several operating cash desks

But how then to capitalize all the cash proceeds? No need to worry, everything is provided for, the procedure is as follows. The movement of money in the operating cash desks during the day is reflected in the cashier-operator's journal according to form No. KM-4. They guide him through each CCP. Then the cash proceeds from the operating rooms are transferred to the main cash desk. There employees make entries in the cash book. The basis for them will be cash receipt orders in form No. KO-1, which are drawn up in accordance with the cash register control tapes of operating cash registers.

Such regulations are provided for in paragraphs 4.6 and 5.2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014, and instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

You can check whether the receipt of cash, as well as its expenditure, is correctly reflected in the cash book by looking at the turnover of account 50 “Cash”. This follows from the Instructions for the chart of accounts (account 50) and paragraph 5 of clause 4.6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014.

What documents need to be completed when using a cash register?

End of work shift

At the end of the work shift, the cashier-operator:

• based on the Z-report, makes entries in the cashier-operator’s journal in form No. KM-4;
• draws up a certificate-report of the cashier-operator according to form No. KM-6. This document also reflects the readings of control and summing meters, the amount of revenue per shift and the amount of money returned to customers. The report is drawn up in one copy and, together with the proceeds, is transferred to the main cash desk.
• returns to the senior cashier of the main cash register the amount of money received at the beginning of the shift for change and initial settlements with customers. This return is recorded in the book of accounting of funds accepted and issued by the cashier in form No. KO-5. To confirm the return of this amount, the senior cashier signs in column 9.

This procedure is provided for in clause 6.1 Model Rules, approved

In this material, which continues the series of publications devoted to the new chart of accounts, an analysis of account 50 “Cash” of the new chart of accounts is carried out. This commentary was prepared by Y.V. Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission on Reforming Accounting and Reporting, member of the Methodological Council on Accounting under the Ministry of Finance of Russia, first President of the Institute professional accountants Russia, V.V. Patrov, professor of St. Petersburg State University and N.N. Karzaeva, Ph.D., deputy. Director of the audit service of Balt-Audit-Expert LLC.

Account 50 "Cash" is intended to summarize information about the availability and flow of funds in the organization's cash desks. Sub-accounts can be opened for account 50 “Cashier”: 50-1 "Organization cash desk", 50-2 "Operating cash desk", 50-3 "Cash documents", etc. Subaccount 50-1 “Cash of the organization” records the funds in the cash desk of the organization. When an organization carries out cash transactions with foreign currency, then corresponding sub-accounts must be opened to account 50 “Cash” for separate accounting of the movement of each cash foreign currency. Subaccount 50-2 "Operating cash desk" takes into account the availability and movement of funds in the cash desks of commodity offices (piers) and operational areas, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), train stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary. Subaccount 50-3 “Cash documents” takes into account postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents in the organization’s cash desk. Cash documents are accounted for on account 50 “Cash” in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types. The debit of account 50 "Cash" reflects the receipt of funds and monetary documents to the organization's cash desk. The credit of account 50 "Cash" reflects the payment of funds and the issuance of monetary documents from the organization's cash desk.

From this description we see that account 50 “Cashier” takes into account three types of values:

• domestic currency;
• foreign currency;
• monetary documents.

Regarding the domestic currency, everything is quite simple: the ruble is the ruble, and no inflationary or deflationary processes can affect money. Their purchasing power may change, but this cannot affect accounting in any way. Accounting knows neither inflation nor deflation - domestic money is always accounted for at par.

Most often, when accounting for cash in practical activities Three questions arise: can an enterprise have several cash registers, how many cash books should there be in this case, and how is the cash limit set?

An enterprise may have several cash registers open. This follows from the procedure for determining the cash limit at the cash desk of the enterprise. According to clause 2.5 of the regulations on the rules for organizing cash money circulation on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation on January 05, 1998 No. 14-P, if the structural divisions of the enterprise do not have an independent balance sheet and accounts in bank institutions, then for these structural divisions and for the enterprise it is established single cash balance limit taking into account these structural divisions. Consequently, it is assumed that structural divisions have independent cash desks. And each organized cash register must maintain a cash book (clause 3 of the letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18).

By representative offices, branches and others separate units of an enterprise located outside its location, drawing up a separate balance sheet and having accounts in banking institutions, the cash balance limit in the cash register is established by the servicing bank on the basis of a calculation in form No. 0408020 “Calculation for establishing a cash balance limit for an enterprise and issuing permission to spend cash from proceeds coming to its cash desk."

We encounter completely different circumstances when accounting for foreign currency. Theoretically, two possibilities may arise:

• or account for it as money;
• or as a product.

In the first case, exchange rate fluctuations lead to changes in the ruble valuation of foreign currency and the need for its constant revaluation. In the second case, such currency is accepted at the current rate, and its value does not change until this currency is paid out. In our country, the first option has been adopted.

Very great difficulties arise when recording monetary documents. Difficulties arise in determining what is considered a monetary document. In the chart of accounts, they are determined by the principle of transfer, and this makes it possible to clearly distinguish some of their varieties in accounting:

• postage stamps;
• state duty stamps;
• bill stamps;
• air tickets paid.

Further, the planners indicate “and others,” i.e. Chief Accountant in each individual case must decide: to include or not to include this document included in cash and, accordingly, on which account to reflect its cash equivalent.

According to the classification of accounts, all subaccounts of account 50 "Cash" should be classified as cash accounts, but the so-called monetary documents are surrogates for cash, and they cannot always be used, unlike cash, to cover accounts payable. In essence, it is no coincidence that monetary documents are allocated to a separate subaccount 50.3 “Cash Documents”.

For our part, we will try to show some approaches to defining monetary documents.

A monetary document is a certificate of purpose for which money is paid. The phrase “purpose certificate” means that this document can be used in strict accordance with its purpose.

Theoretically, the question arises of what valuation to record monetary documents in accounting.

Until 2001, the procedure was prescribed according to which monetary documents had to be taken into account in the nominal valuation. In all cases, and there were a majority of them, when the actual cost (usually the price paid) coincided with the estimate at face value, no problems arose, but when there was no such coincidence, the problem arose of recording the difference between the price paid and the face value. Fortunately, the new chart of accounts does not have this problem.

However, having solved this problem, the drafters of the chart of accounts created another problem: the balance of account 50.3 “Cash documents” is difficult to verify. This is due to the fact that when conducting an inventory total cost monetary documents can be identified only at face value, while in synthetic accounting in account 50.3 “Cash documents” their value will be shown at actual cost. Consequently, one of the fundamental requirements for accounting will be violated - the requirement of consistency. In fact, paragraph 7 of PBU 1/98 " Accounting policy", instructs enterprise administrations to ensure

Naturally, if we say a voucher, the nominal value of which is 3,000 rubles. purchased by the administration for employees of the enterprise for 2,800 rubles, then the debit of account 50.3 “monetary documents” will reflect 2,800 rubles, but in the cash register, instead of 2,800 rubles. There will be a monetary document of 3,000 rubles.

This creates additional difficulties for the accountant, because he must provide two estimates for each such document in his analytical accounting - nominal (it is almost always indicated on the document itself) and actual, regarding which, in all cases of discrepancy in estimates, a reference entry must be made. And only in this case can one adhere to the given requirements of PBU 1/98 and ensure a correlation between synthetic and analytical accounting.

It should be noted that in the old chart of accounts, account 56 “Cash documents” also took into account the repurchased shares of the enterprise; now they are accounted for in account 81 “Own shares (shares)”.

Account 50 "Cash" is intended to summarize information about the availability and flow of funds in the organization's cash desks.

Sub-accounts can be opened for account 50 “Cashier”:

50-1 "Organization cash desk",

50-2 "Operating cash desk",

50-3 "Cash documents", etc.

Subaccount 50-1 “Cash of the organization” records the funds in the cash desk of the organization. When an organization carries out cash transactions with foreign currency, then corresponding sub-accounts must be opened to account 50 “Cash” for separate accounting of the movement of each cash foreign currency.

Subaccount 50-2 "Operating cash desk" takes into account the availability and movement of funds in the cash desks of commodity offices (piers) and operational areas, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), train stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary.

Subaccount 50-3 “Cash documents” takes into account postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents in the organization’s cash desk. Cash documents are accounted for on account 50 “Cash” in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.

The debit of account 50 "Cash" reflects the receipt of funds and monetary documents to the organization's cash desk. The credit of account 50 "Cash" reflects the payment of funds and the issuance of monetary documents from the organization's cash desk.

Account 50 "Cashier"
corresponds with accounts

by debit

on loan

50 Cashier 51 Current accounts 52 Currency accounts 55 Special bank accounts 57 Transfers on the way 66 Calculations for short-term loans and borrowings 67 Calculations for long-term loans and borrowings 75 Settlements with founders 80 Authorized capital 86 Targeted financing 90 Sales 91 Other income and expenses 98 Deferred income 99 Profit and loss

50 Cashier 51 Current accounts 52 Currency accounts 55 Special bank accounts 57 Transfers on the way 58 Financial investments 60 Settlements with suppliers and contractors 62 Settlements with buyers and customers 66 Calculations for short-term loans 68 Calculations for taxes and duties 69 Calculations for social insurance and security 70 Settlements with personnel for wages 71 Settlements with accountable persons 73 Settlements with personnel for other operations 75 Settlements with founders 76 Settlements with various debtors and creditors 79 On-farm settlements 80 Authorized capital 81 Own shares (shares) 94 Shortages and losses from damage to valuables 99 Profit and loss

Application of the chart of accounts: account 50

• How to recognize compensation for delayed payment of earnings as expenses?

  From 30,000 to 50,000 From 50,000 to 100,000 ... wages (reflected using account 70 “Settlements with personnel for ... other expenses (reflected using account 73 “Settlements with personnel for ... date an entry is made in the debit of account 91-2 “Other expenses” and... in the credit of account 73. Accordingly, when paying compensation... an entry is made in the debit of account 73 and the credit of account 50 “Cash” (51 “Cash accounts”). .

• A Guide to Business Fragmentation Charges

  General remote management of bank accounts. Resolution of the First Arbitration Court of Appeal... the right to dispose of funds in accounts and receive bank... funds (received into account 50 "Cash") of interdependent companies and individual entrepreneurs... issuing funds from cash registers with a “accountable” basis. ... seal LLC, the sole owner of the account is an individual entrepreneur. Resolution of the Arbitration... work, independently managing his account and submitting reports, which...

• Reclassification of an intermediary transaction into a purchase and sale agreement: what to pay attention to?

  On its own behalf, but at the expense of the principal (clause 1 of Article 990 ... according to mediation agreement or to reimburse the intermediary’s expenses incurred by him... the goods are transferred to his bank account after the sale of the goods. Also per year and turnover on accounts 50 “Cashier”, 51 “Current account”, 62 “Settlements with customers...

• Online cash registers and trading operations in 1C

  Electronic checks. The transition to online cash desks has brought changes to the reflection of trade... we produce in the section “Bank and cash desk - Fiscal device management”. The list... is located in the section “Bank and cash desk – Cash shifts”. At the moment... the opening of a cash register shift, the “Organization”, “KKM Cash Desk” to which the device is connected... is recorded by the fiscal registrar (section “Bank and Cash Desk” - “Fiscal Device Management”); cash register forms... posting: DT 51, 50.01 CT 62.02 (account for advances with customers...

• Vacation payment from the created reserve

  Which should be calculated from the created vacation reserve. Summer - ... the use of one or another accounting account when reflecting ... institutions are required to reflect on the reserve account for future expenses obligations for ... vacation pay, the account 0 401 50 000 “ ... ;730 819 Paid vacation pay from the institution’s cash desk is used (6,300 - ... in advance, such payments are not reflected in the reserve accounts for future expenses... vacation pay is accrued, the account 0,401,50,000 “...

• Refund to the buyer when using an online checkout

  Debit 62.02 and Credit 50.1, currently... if the return is made through an online cash register? The organization returns to the buyer (subscriber) ... 62.02 and Credit 50.1, currently ... Advances received "Credit 50. Rationale for the position: As explained ... Instructions for using the Chart of Accounts for accounting financial and economic activities ... advance received the buyer from the cash register in accounting needs... “Advances received” Credit 50 - the advance (prepayment) is returned to the buyer...

• Application of off-balance sheet accounts

  339 Instructions No. 157n off-balance sheet account 04 “Debt of insolvent debtors” ... making changes to off-balance sheet account 04 debt of insolvent debtors... institutions of a constituent entity of the Russian Federation - from 50,000 to 500,000 rubles... municipal budgetary institutions - from 50,000 to 200 000 rubles... account of cash transactions, as well as to the cash desk... of the accounting entity. In addition, the specified account is intended for... an account of cash transactions, as well as from the cash desk of the entity...

• Income tax in 2017. Explanations from the Russian Ministry of Finance

  Carrying out operations carried out at the expense of targeted revenues, then... the taxpayer is covered by insurance compensation within a certain... amount of specified interest to the current account (cash) of the taxpayer. Letter from... overdue debt must be covered by insurance compensation. Therefore, no... the right of ownership of no less than 50 percent contribution (shares) in... the creditor organization is more than 50 percent, and the share of indirect participation...

• Accounting in a grocery store

  Which should be maintained on synthetic accounting accounts. Analytical accounting is carried out on... obtained from analytical accounts. Synthetic accounts distribute balances on analytical accounts, compiling an accounting... the purchase amount is reflected. After removing the cash register and readings from the cash register, the cashier... and credit entries: Debit account 50, subaccount “Cash of the organization”; Credit to account 90 “Sales”, subaccount... “Revenue”; Debit account 90 “Sales”, subaccount...

• The employee purchased the tool at his own expense and brought the receipt to the accounting department - how to complete the purchase

  It is possible to arrange the production activities of the tool at your own expense in the order that... the following. In accordance with the Chart of Accounts for accounting financial and economic activities... the received inventory items are assigned to account 60 "Settlements with... entry: Debit 73 Credit 70 (50, 51) - debt repaid to...: The organization issues cash money from the cash register to the account for the purchase of goods... non-cash payment, bank account details are indicated individual, on which...

• Gifts, donations, sponsorship: how to take them into account for income tax purposes?

  A commercial organization donated 50,000 rubles to the institution. for the implementation of educational... commercial organization donated 50,000 rubles to the institution free of charge. for the implementation of educational... your family budget, to the bank account of the institution. Coercion is not allowed... funds must be transferred to the current account of the educational institution. Any initiative group... referrals by donors (directly to the current account (cash) of the organization or through an agent...

• What exactly are entertainment expenses?

  In case of entertainment expenses are accounted for in accounts 26 " General running costs"or... for sale" in correspondence with invoices: 60 "Settlements with suppliers... for catering for delegates. Correspondence of accounts Amount, rubles Contents of the transaction Debit... 71 “Settlements with accountable persons” 50 “Cash of the organization” 30,000.00 Issue... entertainment expenses Payment from the current account will be reflected by posting: 76 subaccount “...” 51 “Settlement invoice" 10,000.00 The invoice for transport services has been paid...

• Calculations with accountable persons

  510 off-balance sheet account 18 0 208 00 667 Overexpenditure was reimbursed from the cash desk... off-balance sheet account 18 Example 1. To an employee autonomous institution crops were issued from the cash register..., and the unspent balance of 50 rubles. deposited onto the card through... off-balance account 17 (code 510 KOSGU) 4,208 34,667 50 Credited... to the personal account the amount deposited on... 23,610 off-balance account 18 (code 610 KOSGU) 50 * * * Let's highlight the main ... by persons is maintained on the corresponding analytical accounts of account 0 208 00 000 with...

• Tax accounting of expenses for a foreign business trip

  Foreign currency are paid in the amount of 50% of the rate of expenses for the payment of daily allowances... receipt of money to the organization's cash desk from a foreign currency account and issuance of it from... x 68.5801 rub./euro) 50 52 68 580.1 Issued... 68.5801 rub./euro) 71 50 68 580.1 25.09 ... x 69.0737 rub./euro) 50 71 6 907.37 Reflected... x 70 rub./euro) 71 50 70 000 09.25.2017 .. . euro x 68 rub./euro) 50 71 6 800 Reflected expenses... advance payment to the employee in rubles 71 50 70 000 09/25/2017 ... 825 The amount not spent by the accountable person was returned to the cash desk 50 71 8 ...

• How to reflect the payment of financial assistance to an employee in accounting?

  Attribute payment of financial assistance to account 84 " retained earnings(... Instructions for using the Chart of Accounts for financial and economic accounting... monthly free of charge transfers union membership dues to the account of the trade union organization... contributions are transferred by the employer to the bank account of the trade union, opened by decision... it is provided for the reflection of the organization's expenses on the account 84 “Retained earnings (uncovered... 73 50,000 Paid material aid from the cash register 73 50 50 000 ...