As a rule, cash discipline examines the tax authorities, as well as servicing bank.With the cashier worked as a cashier, accountant or the chief executive.
First, observe the cash balance limit.Every year, the head of the organization shall submit payment limit in servicing bank.The form gives the bank branch.In the event that organization has several bank accounts, it is enough to file a payment into one financial institution, and the other to provide a copy.Limit means the maximum allowable amount of the cash balance on hand at the end of the organization of the working day.In case you have not submitted to the calculation of the new y
ear, the limit is zero.
Secondly, the need to control the spending of cash.As a rule, this item must be negotiated with the bank.For example, you must set a monthly limit on the cost of funds for domestic needs (office, for example).
Thirdly, it is necessary to comply with the limit settlements between legal entities.For example, the Central Bank established that the payments of legal entities in the amount of the contract shall not exceed 100,000 rubles.
Fourthly, it is necessary to monitor the conduct and preparation of cash documents: RKO, PKO, reports cashier, cash books, etc.Must be signed by the cashier, manager, all grounds shall be recorded correctly, amounts are correct.The book should be stitched, numbered and sealed and signed by the manager.
Fifth, should also monitor the use of KCP.The cashier can not carry out work without the cash register tape;keep on hand the funds not accounted for the cash register.It is also forbidden to glue cash register tape and make corrections by hand.