How to fill out a cash book
There is a specific form of this document. It is the so-called form number KO-4. In no case it is impossible to change this form, 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 give birth to a period of time. The period depends on the number of operations that the organization performs. On all sheets of the cash book should be the page number. Moreover, it should be done before the start of work. When the exact number of all sheets is known, the manager and the chief accountant certify with their personal signature. Then it is stitched and sealed with a wax seal. For this use and mastic print. In this method, glue is used, which is based on liquid glass. Apply this glue twice to eliminate the possibility of pulling out the sheet.
When the cash book is ready for work, proceed to its filling
When filling out a book with a vertical arrangement of lines, all the information for one day is placed on one page. The cash book displays all receipts and consumables. At the end of the day, the total is calculated and the remainder is displayed. The entire report of the cashier is located on the following sheet. Both the first and second sheets are numbered the same. Between these sheets put copy paper and write with a ballpoint pen. The second copy comes off. This is a report. The second remains in the book. When the work day is finished, the record is reconciled. The chief accountant controls all records.
The second way to fill out the cash book is the electronic method. This option is allowed only to those who have cash documents in due order. In this case, by the beginning of the working day, two documents are being compiled: “The contribution book of the cash book” and “The cashier’s report”. They must contain all the details. These sheets must have a number. The report sheets are from the beginning of the year, but at the end of each year and month, put the total number of sheets. The cashier will check, sign and stitch them. So they are with him until the end of the year. At the end of the year, the total number of sheets is calculated, and the signature of the manager and the chief accountant is put.