Independent work of RFEI
Replenishment date: 13.11.2015
Content: Answer.account..doc (26 KB)
️Automatic issue of goods ✔️
️Automatic issue of goods ✔️
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Description
The task:
Let's consider the following situation: the company wants to receive cash from the bank for business expenses. How can I do that?
The chief accountant takes a book from his safe, intended for receiving cash at the bank, and fills in one check in it. In it, he indicates the amount of money that should be received, as well as the name of the cashier (the person who is entrusted with receiving money). This person signs this check, and the accountant, together with the director of the company, certify his signature by signing the same check. The completed check is certified by the seal of the company, pulled out of the book and handed over to the cashier.
................
When the cashier brings the money to the company and hands it over to the cashier, the fact of putting the money in will be registered with a cash receipt. All these actions on the Aksenov diagram will be reflected in one posting - credit 51 - debit 50.
To make one entry in the ledger, in theory, it is enough to have one primary document.
And we have a whole bunch of them: a check from a checkbook, a stub from this check, a bank memorial order, a bank statement, a cash receipt order.
In your control work, try to explain to me which of these documents are primary, which are organizational and administrative, and which are accounting.
Why do you need to write out all these 5 documents?
Let's consider the following situation: the company wants to receive cash from the bank for business expenses. How can I do that?
The chief accountant takes a book from his safe, intended for receiving cash at the bank, and fills in one check in it. In it, he indicates the amount of money that should be received, as well as the name of the cashier (the person who is entrusted with receiving money). This person signs this check, and the accountant, together with the director of the company, certify his signature by signing the same check. The completed check is certified by the seal of the company, pulled out of the book and handed over to the cashier.
................
When the cashier brings the money to the company and hands it over to the cashier, the fact of putting the money in will be registered with a cash receipt. All these actions on the Aksenov diagram will be reflected in one posting - credit 51 - debit 50.
To make one entry in the ledger, in theory, it is enough to have one primary document.
And we have a whole bunch of them: a check from a checkbook, a stub from this check, a bank memorial order, a bank statement, a cash receipt order.
In your control work, try to explain to me which of these documents are primary, which are organizational and administrative, and which are accounting.
Why do you need to write out all these 5 documents?