Accounting Course

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Uploaded: 15.03.2013
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TABLE OF CONTENTS


Introduction ................................................................................. .3


I. accounting and auditing cash transactions .............................. ..5

1.1Normativno - regulatory basis of accounting for cash transactions ... .10


II. Documented CASH OPERATSIY..16

2.1. Account 50 "Cashier" ................................................................... ... 16

2.2 Making primary cash documents ........................... ..17

2.2.1. Making a cash ............................................. ..17

2.2.2 Making money from the cash dispensing ....................................... ..19

2.3. The log of incoming and outgoing cash документов………………………………………………………………………21

2.4. The book records received and issued cashier cash ... .21

2.5. The order of conducting cash book ............................................. .22

2.6 Monitoring the completeness of cash receipts records ........................... 23

2.7. Delivery revenues in the bank and account transfers in a way ........................... 24

2.8. Accounting Payroll .................................... ... 25

2.9. Custody of documents in the office Organization ................ ... 26


III. Accounting and auditing of cash operations at LLC "Spring" ............... ..27

3.1 Characteristics of the company "Spring" ....................................... .27

3.2 Accounting for cash transactions as an example of "Spring" ................ ...... .28


REPORT ........................................................................ ... 36

References ........................................................................... .38

Приложения……………………………………………………………………..40


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