How to fill out a cash book
There is a definite form of this document. He is the so-called form number KO-4. To change this form is by no means possible, but there are two ways how to fill it. The organization has the right to choose the option that is more convenient for them.
So, the first way is to fill out the cash book manually. The book is turned on for some time. The period directly depends on the number of transactions that the organization performs. On all sheets of the cash book must be the page number. And this must be done before work begins. When the exact number of all sheets is known, the head and chief accountant certifies them with a personal signature. Then it is stitched and sealed with a wax seal. To do this, use and mastic printing. With this method, glue is used, which is based on liquid glass. Apply this glue two times to exclude the possibility of pulling out the sheet.
When the cash book is ready for work, they begin to fill it out
When you fill a book with a vertical arrangement of lines, all information for one day is placed on one page. The cash book displays all incoming and outgoing materials. At the end of the day, the total amount is counted and the remainder is displayed. The entire cashier's report is located on the next sheet. Both the first and second pages are numbered identically. Between these sheets put copy paper and write a ballpoint pen. The second copy - comes off. This is the report. The second remains in the book. When the work day is over, the record is checked. The chief accountant controls all records.
The second method to fill out a cash book is an electronic method. This option is only allowed to those who have the right to retain cash records. In this case, by the beginning of the working day, two documents are compiled: "Cash-in sheet" and "Cashier's report". They must contain all the requisites. These sheets must have a number. The sheets are maintained from the beginning of the year, but at the end of each year and month, the total number of sheets is set. The cashier will check, sign and sew. So they are with him until the end of the year. At the end of the year, the total number of sheets is counted, and the signature of the head and chief accountant is put.