Economic sciences

Abilkairova R. A. senior teacher

Kostanaysky state university of a name of A.Baytursynov

Kazakhstan

Accounting for cash

Cash represents the form of current assets held in cash, bank current accounts, foreign exchange, special accounts, letter of credit issued checkbooks, transfers and cash in transit documents. This special working capital has absolute liquidity, so it determines their volume at a particular time solvency.

Types of calculations related to the movement of funds in the organization, made up of payments in cash and noncash. Cashless transactions is a significant part of the cash flow of the organization and suggests a gap in time the movement of goods and money. Non-cash movement takes the form of records relating to the accounts of payers and recipients of funds in credit institutions, by mutual cancellations and transfers of negotiable instruments (bills, warrants, etc.).
Cashier (Italian Cassa from Lat . Capsa - container, box) 1) the cash available to the organization;
2) a structural unit of an enterprise, organization , institution performing cash transactions ;
3) accounting expense , which reflects the movement , receipt and delivery of " cash " ;
4) a specially equipped room for receiving, storing , issuing money and other tsennostey.

The enterprise is the ticket office for receiving, storing and spending cash. Order of cash transactions regulated by the legislation of the Russian Federation . Cash transactions are supported by relevant documents in the following order :
- Primary documents drawn up by receipts and expenditures
- Primary documents are recorded in the log
- Produced by recording in the cash book
- Summed up by daily cashbook report cashier with credit and debit orders for rent in accounts on receipt in the cash book .
ACCOUNTING - ordered system of collecting, recording , summarizing and (eventually) the formation of financial information about the assets, liabilities and their movement organizations

Thus ACCOUNTING Cash on hand - ordered system of collecting, recording, synthesis and formation of information on cash available to the organization or business unit organization, their movements and documented evidence of displacement.
All businesses are required to keep cash in the bank, and for the settlement of cash, each organization must have cash and carry all the necessary documentation in the prescribed form. According to these documents all enterprises, the organizations and establishments irrespective of an organizational and legal form are obliged:

- to credit the received cash in cash desk, to store free money in establishments банков2

- to have cash desk and the cash-book for implementation of cash calculations; to store cash in cash desk within established by bank limita3

- to make payments according to the obligations to other enterprises, as a rule, in a non-cash order, and cash – within the sum determined by the Central Bank (the limit amount of calculations between legal entities according to one transaction is established by cash in the sum of 60 000 rubles on one платежу.4)

- to make reception of cash from the population with obligatory application of cash registers and with observance of requirements of the legislation In the organization пердусмотрена a position of the cashier who is engaged in maintaining cash documentation, storage, reception, distribution and delivery of money from enterprise cash desk. After the publication of the order on appointment to the post of the cashier the director is obliged to acquaint it with Order of maintaining cash operations in the Russian Federation, and after that the contract on a full liability is signed with the cashier.

On the basis of the contract signed with the cashier on a liability it bears responsibility for safety in cash desk of means, correctness of registration of primary documents and maintaining the cash-book, and as for safety of all values accepted by it and for damage caused to the enterprise, both as a result of deliberate actions, and as a result of the negligent or unfair relation to the duties.

At small enterprises the chief accountant or other worker appointed under the written order of the head can fulfill duties of the cashier. The contract on a liability with it is signed regularly. (The contract on a liability see. Appendix 1. )

The premises of cash desk have to be specially equipped, for safety of money. The isolated room intended for storage, delivery and reception of money, so equipped with safes and fireproof cases, without access of foreign persons. Before opening of the room of cash desk and safes the cashier is obliged to look behind safety of locks, doors, window lattices, seals and the seals, to be convinced of serviceability of security system.

According to the current legislation of cash desk can be insured.

Literature

1 Pension fund to Approve a reserve of the Government of the Republic of Kazakhstan for 2011 in the sum of 44 700 000 thousand tenges. ... The present Law becomes effective since January 1, 2011.

2 The law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan". 2007 - 2011 JSC Accumulative Pension Fund Capital