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How to fill out a cash book?

Keeping a cash book is an often overlooked activity, which is however mandatory.

Keeping a cash book is regulated by ORDER No. H-18 OT 13 DECEMBER 2006 D. FOR REGISTRATION AND REPORTING OF SALES IN TRADE STORES THROUGH FISCAL DEVICES.

The Ordinance provides a basis for conducting “book for the daily financial statements for the calendar year” or as we call it for short “cash book” in art. 39.

The cash book contains similar information in all its formats. For a clearer idea, we attach an example page from it:

Cash book

The columns for different types of cash books may differ, but the meaning of what is being filled in remains the same.

How to keep a cash book for a given working day?

  1. In the graph <<Availability at the beginning of the day>> the stock in the cash register at the beginning of the day is recorded and the same stock is entered into the cash register as described in the cash register operating instructions - Officially entered.
  2. In the graph <<Cash register turnover for the day>> the daily turnover from the cash register including VAT is recorded (if the company is registered for VAT)
  3. In the graph <<All income>> The amount of positive changes in the table is filled “Changes in cash on hand, other than sales”. In this part, enter the time and amount of depositing funds from the bank, sub-accounting persons, transfer of funds from another fund and others. All changes increasing the cash register are written in a column “Income”. In Everything the amount of total revenue from these changes is described.
  4. In the graph <<Turnover from cob receipts>> Enter the total amount of cob receipts. Cob receipts are written in the event of a technical malfunction of the cash register.
  5. In the graph <<Total revenue = 1+2+3+4>>
  6. In the graph <<All expense>> Попълва се сумата на извадени средства от таблицата “Changes in cash on hand, other than sales”. В тази част се вписват час и сума на внасяне на средства по банка, giving funds to under-accounting persons, transfer of funds to another cash register and others. All changes increasing the cash register are written in a column “Income”. In Everything се описва сумата на общия разход от тези промени.
  7. In the graph <<Total receipts “CANCELED”>> Enter the total amount of canceled cancellation notes issued for the day.
  8. In the graph <<Total outstanding payments>> The amount of payments made and reflected on the cash register by customers is entered here, by bank cards (POS). This happens when there is a POS terminal in the store and a reflected payment by bank card. Non-cash payments can be of many types, the most common being the POS payment.
  9. In the graph <<Total cost = 6+7+8>> We write down the amount of
  10. In the graph <<Stock at the end of the day = 5 – 9>>

We write the name and surname of the person who completed the checkout and sign.

 

The cash book must reflect reality, because it is seen during an inspection by the NRA authorities.
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