How to make a cash book
To maintain a cash book in electronic form, by the beginning of the next business day, make two identical machine manuals: "Cash-in sheet" and "Cashier's report". Records in both documents must be the same and contain all the necessary requisites. In the ledger of the book, formed last for the month, write down the total number of sheets of the cash book generated over the past month, and in the insert sheet, formed last for the year - the total number of sheets of the book for the year.
All the sheets are broached in chronological order. Number in ascending order from the beginning of the year. "Filing sheets of the cash book" file in the folder-folder. At the end of the year, sew a folder with threads, seal it and certify it with the signatures of the head and chief accountant. Paper with an imprint of the seal, on both sides, with glue based on liquid glass. After sealing the book, apply one more layer of glue. Such measures are necessary so that sheets can not be removed from the book. "Cashier's report", along with the incoming and outgoing cash orders attached to it, file in the "Cash" order-book.
To manage the cash book manually, purchase it from the store. Number the sheets before working with it. The first and second parts of the sheets number one and the same number. Cashthe book sew and seal with wax or mastic. The total number of sheets must be certified by the signatures of the head and chief accountant on the last page. Leave the first parts of the sheets in the cash book. The second part is opened at the end of all operations with cash for the day. They are a report of the cashier.