Nuances of documenting cash transactions

How to correctly number document pages

Before we talk about page numbering, let's figure out which documents need to be numbered for stapling.

This is not a complete list of documents that are subject to numbering. Since 2013, there are no clearly defined rules for numbering documentation for non-state enterprises and private entrepreneurs/individual entrepreneurs. Therefore, a significantly larger amount of documentation can be numbered and filed.

Rules for numbering pages of documents:

• It is the sheet that is numbered, not the entire page. Remember, the document has two sides, therefore, two different sheets.
• On the sheet you are supposed to put the numbers in ascending order.
• Numbering is carried out with a simple pencil.
• The numbers should be placed at the top of the page. For this, the right corner is highlighted.
• The number entered should not overlap the text or be too close to it.

How letters are numbered in an organization

If the document contains specific requirements or is of any informational nature, then it is sent with the manager’s visa to a specific person, either for execution or for information. If execution is necessary, the manager, when signing the document, has the right to set a deadline for its execution, but no less than that prescribed by the document itself.

The contractor receives the document and signs in the incoming correspondence journal for its receipt. 4 Outgoing documents are also recorded in a special journal of outgoing documentation with a serial number assigned.

5 As a rule, all documentation is divided into documents of internal circulation and documents of external circulation, therefore, in production, two registration logs are introduced for incoming documents and two for outgoing ones.

Registration and accounting of documents in office work

Attention Then it is necessary to separate outgoing documents either by recipient-client companies, or keep a complete registration. If information comes from outside, it must be registered, i.e. have a creation date and an individual number.

- Hello! Please tell me what is the best way to proceed - 15 numbers were missing in the outgoing correspondence log in the month of February. How to properly issue this pass and what document regulates this? Thank you all in advance for your answers.

- None... Are the numbers themselves recorded in the magazine? Leave it as it is! You may need... - Good afternoon! Perhaps someone can advise on registering outgoing letters. Starting from the new year, we want to change the registration of outgoing letters, but I have no other practical experience in this matter.

Numbering of letters in office work from the New Year

Which papers are subject to numbering? Numbering is used to indicate orders. The latter are an administrative document establishing certain legal relations.

Orders are accepted by the heads of the company. The types of accepted orders are approved by Order of the Ministry of Culture No. 558 “On approval of the list of standard documents” dated February 16, 2016.

Papers are divided into these main groups:

How to correctly number documents when filing

Flashing documents requires care and patience. After all, the sheets need to be folded so that when stitching they do not stick out in different directions.

• On top of the package with attached documentation, you must attach a title sheet, which contains all the information about the attachment.
• You need to place a cover on top of the stitching, preferably made of cardboard if the shelf life of your documents is at least 25 years.
• The title page does not need to be hidden under cardboard if the shelf life of the documents is less than 25 years.

The numbering of sheets begins immediately after the title description.

• The next page after the title page is considered the first. This means that in the right corner you need to put the number “1”
• The sheets are numbered according to the standard. Placing numbers only on the right, in the upper part of the corner.
• Numbering occurs on one or both sides of the document!

One page of a document may have two sheets, the front must be even, but the back is not even. If the text is located on one side, then only one side is numbered.

• If a sheet is missing, you can put the number with a small letter.

During filing, different documents can be placed in a common bundle: sheets of different formats, envelopes, etc.

• When inserting an envelope with contents, the sequence is as follows. First, the envelope is numbered, then the sheets inserted into it are numbered one by one.
• When inserting sheets of a larger format than A4 into the main bundle for stitching, you must number them according to the standard. Then bend the left side towards the hem. Remember, the sheet should be folded and unfolded upon request.
• When inserting small sheets, checks, receipts, it is necessary to make an inventory of these documents. Afterwards they are attached together with the inventory. The inventory is subject to numbering.

It is permissible to put up to 250 sheets in one pack, no more. The title/inventory can be glued to the hard cover.

• Stitching is done in the same sequence as numbering.
• The stitching is done twice, after which a knot is tied, the tails are glued with a clean rectangular piece of paper/fixer.
• A leaflet/retainer is a must. The number of numbered pages in the bundle is written on it, and a date and signature are affixed.

Protocol, how to draw it up

Minutes are a document that records the progress of discussion of issues and decision-making at meetings, meetings, meetings, and conferences. Therefore, on the one hand, the protocol can be an information document (containing information about the progress of the discussion of management issues), on the other hand, it is an administrative document, because contains an operative part.

The protocol documents the activities of permanent collegial bodies, such as the trade union committee. Minutes must be kept at reporting and election meetings, conferences, seminars, and meetings. The secretary is responsible for the preparation of the protocol and for the accuracy of the entries in the protocol. The minutes must be drawn up no later than 5 days from the date of the meeting. All types of protocols are drawn up on a common form, which includes the following details: name of the organization, name of the type of document (protocol), date and number of the protocol, place of preparation of the protocol, title to the text, text, signatures. The minutes must reflect the content of the meeting, meet the requirements of completeness and reliability of information. The numbering of minutes of meetings and meetings of the trade union committee is carried out within the calendar year.

The title to the text of the protocol is the name of the event being recorded (meeting, session, meeting) and the name of the collegial body whose work is being recorded. The text of the protocol consists of two parts: introductory and main.

The introductory part of the protocol text should include the following questions:

• who is in charge of the event being recorded;
• who kept the minutes;
• who was present at the meeting (meeting, meeting);
• who was invited (if necessary) to the meeting;
• what issues were discussed at the meeting.

Information about the chairman, secretary, those present and invitees includes the names and initials of officials. Additionally, for persons invited to the meeting, the position held is indicated. At meetings where there are a large number of participants, listing those present in the water part is impractical, therefore a separate list of those present at the meeting is compiled, and in the “attended” section the total number of those present is indicated, with reference to the attached list.

How to correctly number bound documents

The previously prepared and linked documentation folder is numbered in the same way as the one that is just being prepared for firmware.

• The numbering sequence starts from the sheet next to the inventory.
• If there is no inventory in the already stitched bundle of documents, it needs to be created.
• Do the same with the cover.
• If you need to attach an inventory or a hard cover, they are attached to the main firmware in the same holes. Then tie a knot and seal it with a rectangular leaf/fixer.
• If the filed documents in the folder are already numbered, and they are in the correct sequence, without errors, there is no need to change it.
• If errors are made in the bound folder, and it consists of several attachments, then re-numbering is carried out. In this case, the attachments are not separated, but form one whole folder.
• When re-numbering, the old serial numbers must be crossed out. New numbers are written next to it. The sheet/retainer at the end must be rendered unusable by crossing it out with a pencil. Glue the new retainer next to it, writing down all the changes on it along with the official.
• If missing sheets are found in the folder, they must be assigned a previous number with an added letter, for example a, b.
• If a repetition of one license plate is detected, letters are added to it, for example a, b.
• If a gap is detected, for example 27,29. Then at the end you need to write this down on the latch, for example: missing number 28,30,45.

Anything that is identified and cannot be corrected must be written down on the fixer at the end. All changes may not fit. In this case, a description on the entire last page is acceptable.

• After numbering the previously bound documents, on the new transcript you should write: “Numbering/renumbering performed. They put the date, the number of numbered sheets, the signature, and the name of the responsible person.”

Features of VAT accounting

In both accounting and tax accounting, the value of inventories is determined by the costs of their acquisition, and value added tax is not taken into account. Therefore, when writing off materials and raw materials for production, they do not indicate VAT in the expense report.

VAT, which is presented by the seller of materials or raw materials, is included in the tax deduction after the material and production costs are taken into account, and also subject to all the conditions prescribed in Articles 171, 172 of the Tax Code of the Russian Federation.
If an enterprise conducts activities that are not subject to VAT, then the tax charged will be taken into account in the initial price of purchased materials, services or work. More information can be obtained by asking questions in the comments to the article.

How to correctly number documents for an archive

Documentation of legal and state enterprises, individual entrepreneurs is archived every other year. There may be deviations from the rules if the paperwork is not completed. Upon completion of a certain period, the bound documentation is handed over to the archives. Archives can be state, regional, municipal.

Unless otherwise provided, documentation is stored in the archives:

Rules for submitting bound documents to the archive:

When submitting documentation, the folder must have a hard cover. A cover made of plain cardboard is not accepted, it must be special, acid-free. On it you need to indicate the abbreviation of the enterprise, divisions, designate the case, write down the start and end dates, how many sheets, and the duration of storage of the documentation.

If the bound documentation is stored for less than 25 years, the cover may not be attached. In this case, one inventory is sufficient.

Rules for numbering documents for archiving:

• Numbering follows the standard, starting from the next sheet after the title description.
• If there are additional attachments, they can be carried out with the same number by adding a letter.
• All other rules remain unchanged, according to GOST.

• After completing the numbering, be sure to glue the knot and tails of the thread.
• On the rectangular piece of paper you need to indicate how many sheets are numbered. Be sure to write in numbers and words.
• Additionally, describe what documents are enclosed; they may be old or torn.
• Initials of the employee who numbered the documents in the binder. Date and signature required.
• Wet imprint of the stamp of an enterprise or individual entrepreneur.

Important! The print should be placed in such a way that it fits both on the rectangular sticker and on the sheet next to it. The same applies to the signature of the person who prepared this documentation.

Rules for document preparation

Documentation of an industrial accident is regulated by the norms of the Labor Code of the Russian Federation and regulations of the Ministry of Labor.

Recording an incident begins with a memo from the head of the department (shop, site, etc.) where the incident with signs of an accident took place, addressed to the head of the enterprise.

How to register correctly

Note! It is the memo that becomes the basis for the manager to issue an order to conduct an investigation into the incident.

In turn, the investigation process produces an official verdict as to whether the incident truly constitutes an industrial accident. The fact is that an employee may receive bodily injuries at the workplace that are in no way related to work, then this fact must be reported to the police. Documentation of the incident must be carried out by police officers so that the victim cannot unlawfully link the incident with the performance of work duties, which is contrary to the legitimate interests of the employer.

All documentation related to the investigation is drawn up in accordance with approved forms on the appropriate forms.

Important! If the injured person refuses claims for personal injury and is ready to provide the employer with a written refusal of the investigation, that manager is still obliged to ensure that it is carried out with proper documentation.

The employee’s refusal of claims can be included in the package of incident materials as one of the confirmations of the victim’s guilt - the employer’s innocence. In turn, the lack of documentation about the incident and the failure to conduct an investigation are not only a violation of legal acts on labor protection, but can also serve as a reason for a court decision in favor of the injured employee if he files a statement of claim and claims that he signed a waiver of the investigation under pressure .

Trial

An employer risks losing a lawsuit on an employee's claim for compensation for an industrial accident if an investigation is not carried out to establish the guilt of the victim

Finding the victim guilty means that the incident is not an insured event and the employee is not due compensation from the Social Insurance Fund.

Having established the fact of an industrial accident, before completing the paperwork based on the results of the investigation, you need to notify the administration of the urban / rural settlement and territorial authorities about the incident:

• prosecutor's office;
• Rostruda;
• FSS.

Notifications are sent within 24 hours from the moment the incident is recorded. If the victim is an employee of a third-party company, you must notify his employer in writing. If an incident occurs at a supervised facility, the industry control body must also be notified.

How to number and lace documents correctly

Documentation must be numbered only according to GOST. These rules apply to all business entities, enterprises, and government agencies.

• Placing numbers only in the right corner.
• The numbers are not found in the text.
• Numbering starts from the next page after the title page.
• Read the following rules in the section “Correct numbering for the archive.” Numbering and binding of documents is carried out once. The correct sequence of actions will help to avoid mistakes and make changes when transferring documents to the archive.

There are several ways to stitch papers correctly. The only thing that should be excluded from the work is the stapler. It is strictly prohibited.

• The archives accept folders sewn with thread, bank twine, and Mylar ribbon.
• Holes for thread/twine can be made with a hole punch and only from the left edge.

Sewing/lacing technology:

• Documentation, which is stored for up to 10 years, can be laced through 3-4 punctures. Fixing sticker on regular office paper.
• Documentation that is stored for over 10 years is laced with 5 punctures. The fixing sticker on the back side is only papyrus.
• The standard distance between punctures is 3 cm. Measure it from the middle of the sheet.
• Gluing the sticker only with glue: silicate, PVA, dry pencil, it doesn’t matter. Ready-made store-bought stickers are not suitable for use.
• You need to lace at least twice. The lacing necessarily intersects with each other. After tying the knot, a rectangular leaf/retainer, approximately 3 by 4 cm, is glued on top.
• The final stage after lacing is a signature, stamp, inventory on a piece of paper/retainer.

Latest innovations in cash transactions

The following, and currently the last major changes in the procedure for conducting cash transactions, were introduced by the Bank of Russia Directive No. 4416-U dated June 19, 2017 and came into force on August 19, 2017:

• The cashier is allowed to draw up a general incoming and (or) outgoing cash order at the end of the day for the entire amount, which is confirmed by fiscal documents (checks and BSO online cash registers).
• Signatures on cash documents are verified only if the document is drawn up on paper.
• If an expenditure cash order is drawn up in electronic form, then the recipient of the money can put his electronic signature on it.
• If the cash receipt order is issued in electronic form, then the cashier can send the receipt at the request of the depositor to his email.
• Not only the cashier, but also another authorized employee can maintain a cash book.

The procedure for issuing money on account has also undergone a number of changes. Read about it here.

Where to correctly number pages in a document

For numbering, only the upper part of the sheet, the corner on the right side, is selected. Numbers are written only in pencil.

• These rules are followed when numbering all documentation.
• The exception includes drawing diagrams, photographs, and parts of illustrative documents. They should be numbered on the back, in the upper part closer to the left corner.

A complete description of the rules for numbering documents for filing with subsequent submission to the archive. Even if the documentation is not subject to submission in the future, you are preparing it for a visit to a government agency, the rules for registration remain unchanged.

Let's summarize:

Numbering documents is a rather sensitive issue; it requires a certain consistency and attention. Anyone can cope with such work. By following simple rules, you can easily prepare the necessary documents.

Documentation and procedure for conducting cash transactions

Since 06/01/2014, the conduct of cash transactions is regulated by the Bank of Russia instruction “On the procedure for conducting cash transactions” dated 03/11/2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U). The previously existing regulation on the procedure for conducting cash transactions, approved. By the Bank of Russia on October 12, 2011 No. 373-P, from this date it became invalid.

Directive No. 3210-U did not make any fundamental changes to the process of documenting cash transactions. The main innovations affected:

1. Setting a cash balance limit:

• Individual entrepreneurs and small business organizations received the right not to set a limit ( we wrote about this in the material “Small businesses have the right to keep any amount of cash in the cash register” );
• enterprises setting the limit were given the right to independently choose the formula for calculating it: based on actual cash expenditures or on the volume of revenue.

How to calculate the cash balance limit, read here.

1. Some relaxations for individual entrepreneurs and small enterprises. For example, these entities may now not maintain a cash book on those days when there were no cash payments. Moreover, individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, are allowed not to draw up cash documents and a cash book.
2. The procedure for preparing cash documents. They were allowed to be issued (optional):

• on paper filled in by hand;
• on a computer followed by printing on paper;
• in electronic form, subject to protection from unauthorized access, distortion and loss of information; in this case, documents are signed with an electronic signature.