How is a cash book filled out?
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Keeping a cash book is an often overlooked activity, but it is a must.
Keeping a cash book is regulated by REGULATION No. H-18 OF DECEMBER 13, 2006 ON REGISTRATION AND REPORTING OF SALES IN TRADE FACILITIES THROUGH FISCAL DEVICES.
The Ordinance provides a basis for keeping a “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:
The columns for different types of cash books may differ, but the meaning of what is filled in remains the same.
How to keep a cash book for a given working day?
- In the column <<Availability at the beginning of the day>> the availability in the cash register at the beginning of the day is recorded and the same availability is entered in the cash register as described in the instruction for operating the cash register – Officially introduced.
- In the column <<Turnover from the cash register for the day>> enter the daily turnover from the cash register including VAT (if the company is registered under VAT)
- In the column <<All income>>The amount of positive changes in the table “Cash changes other than sales” is filled. In this part, the time and amount of depositing funds from a bank, sub-accounting entities, transfer of funds from another cash register and others are entered. All changes increasing the cash register are written in the “Income” column. All describes the amount of total revenue from these changes.
- In the column <<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.
- In the column <<Total revenue = 1+2+3+4>>
- In the column <<All expense>>Fill in the amount of funds withdrawn from the table “Cash changes other than sales”. In this part, the time and amount of depositing funds by bank, giving funds to under-accounting persons, moving funds to another cash register and others are entered. All changes increasing the cash register are written in the “Income” column.All describes the amount of the total cost of these changes.
- In the column <<Total receipts “CANCELED”>>Enter the total amount of cancellation notes issued for the day.
- In the column <<Total unavailable payments>>The amount of payments made and reflected on the cash register by customers, via bank cards (POS), is entered here. This happens when there is a POS terminal in the store and a reflected payment by bank card. Unavailable payments can be of many types, the most common being POS payment.
- In the column <<Total expenses = 6+7+8>>We write down the amount of
- In the column <<Availability 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 viewed during an inspection by the NRA authorities.
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