Cash account 50 is active. Accounting for cash transactions of an enterprise. Postings from cash documents

We considered general issues of synthetic and analytical accounting of cash transactions. We present the main cash register transactions in our material.

Receipt of funds to the cash desk: postings

Account 50 “Cash” is an active account, therefore the receipt of funds in the organization’s cash desk is reflected in the debit of this account.

The simplest cash transaction is the withdrawal of cash by check from a current account. This operation generates simultaneously a posting to the cash register and the current account. So, if received at the cash desk from a current account, the posting to account 50 will be as follows:

Debit account 50 - Credit account 51 “Current accounts”

Accounting for cash (receipt postings) for the most typical situations:

• return to the cash desk of an advance previously issued to the supplier:

Debit account 50 - Credit account 60 “Settlements with suppliers and contractors”

• receipt of cash from customers:

Debit of account 50 - Credit of account 62 “Settlements with buyers and customers”

Posting to the cash register for retail revenue or, what is the same thing, posting revenue to the cash register (posting), can be done directly with account 90 “Sales”, because there is no need to keep records of settlements with retail customers on account 62, because Payment and shipment are made simultaneously:

Debit account 50 - Credit account 90

• cash loan received at the cash desk:

Debit of account 50 - Credit of account 66 “Settlements for short-term loans and borrowings”, 67 “Settlements for long-term loans and borrowings”

• If the balance of the accountable amount is returned to the cashier, the posting will be as follows:

Debit of account 50 - Credit of account 71 “Settlements with accountable persons”

• compensation for material damage by an employee of the organization:

Debit of account 50 - Credit of account 73 “Settlements with personnel for other operations”

• Founders' funds were added to the accounts of contribution to the authorized capital:

Debit account 50 - Credit account 75 “Settlements with founders”

• Cash surpluses were identified as a result of inventory:

Debit account 50 - Credit account 91 “Other income and expenses”

Disposal from the cash register: accounting entries

Cash transactions when cash is withdrawn from the organization's cash desk can be represented by the following main records reflected in the table.

Account 50 “Cash desk” is widely used by companies to display all cash movements when carrying out business activities.

Account 50 in accounting is a collective summary of information about all mutual settlements made with counterparties in cash. This contains information about the receipts and expenditures of funds for transactions in Russian rubles or foreign currency (when carrying out foreign economic activities), such as:

1. Mutual settlements with counterparties-suppliers;
2. Mutual settlements with customers;
3. Remuneration of employees, settlements with accountable persons;
4. Repayment of loans and borrowings;
5. Payment of taxes and contributions to the budget, etc.

The following main sub-accounts can be opened for account 50:

1. 50.01 - displays complete information about all mutual settlements carried out in cash using the company’s main cash register.
2. 50.02 “Operational cash desk” - displays information about cash flow in operational cash desks, which are installed separately from the company’s main cash register (for example, in stores).
3. 50.03 “Monetary documents”: this contains information about available paid stamps, vouchers, tickets and other monetary documents.

   Attention! Subaccount documents are displayed in the amount of actual costs.

4. 50.04 “Foreign exchange office”: the sub-account is intended to fulfill the conditions of the current legislation of the Russian Federation on separate accounting of mutual settlements in foreign currency.

Account 50 in accounting is active, that is, the debit shows the receipt of cash in the organization (payments from customers, returns from suppliers, etc.), and the credit shows the expenditure of the company’s available funds (calculations for employee wages, payment for purchased goods and materials, returns buyers, etc.).

When making cash settlements, the company must set a limit on the cash balance (with the exception of individual entrepreneurs and companies related to small businesses). Proceeds in excess of the limits are transferred to the bank for crediting to the current account in person or through collection. An exception is the days of employee payroll settlements.

Attention! If there is no established limit, it automatically takes on a zero value; the entire cash balance must be transferred to the bank daily.

Analytical monitoring

Monitoring of account transactions is carried out on the basis of cost items, which, in turn, allows you to quickly determine the directions of accounting policy to minimize costs and maximize profits.

Attention! Analysis of movements for 50 hours. should occur simultaneously with the monitoring of account 51 in terms of cash contributions to the current account in excess of the established limits.

Regulatory framework

Using the account 50 to display cash transactions is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94.

Documentation of cash transactions, setting mandatory limits, rules for mutual settlements with counterparties in cash are carried out within the framework of the norms prescribed in the Bank of Russia Directive No. 3210-U dated March 11, 2014.

Cash settlements at an enterprise are carried out, most often, using special equipment (CCT), the use of which is regulated by 54-FZ of May 22, 2003.

Since 2017, global innovations have been taking place in cash discipline: a large-scale transition to online cash registers.

The main innovations of 54-FZ:

1. The need to transfer information about ongoing sales to fiscal data operators for their further submission to regulatory authorities;
2. Purchasing new equipment or upgrading existing CCP to comply with legal regulations;
3. The obligation to transmit checks to customers electronically at their request is transparency of cash transactions.

Attention! A gradual transition to the new rules is provided, depending on the activities carried out by companies and individual entrepreneurs, which will be fully completed in July 2018.

Cash storage in institutions and individual entrepreneurs is carried out at the cash desk. Account 50 “cash” is intended for analysis and accounting of cash flows. At the same time, the procedure for receiving, spending and storing money must be carried out in accordance with the cash discipline adopted by law.

Cash discipline - who is obliged to follow the rules?

Not all institutions and individual entrepreneurs can do without using cash in the course of their work. From time to time there is a need for settlements with staff, suppliers and customers. Goods and materials necessary to maintain the life of the enterprise are purchased for cash. This could be stationery, purchasing materials from markets.

When working with cash, enterprises and individual entrepreneurs are required to comply with the requirements of cash discipline. A liability agreement is concluded with the person responsible for making cash payments.

Cash discipline includes compliance with the procedure for working with money in account 50. It is mandatory to record the movement of funds (receipt and expenditure) using standardized document forms. The main ones are PKO and RKO. When filling them out, blots and corrections are not allowed.

The result of cash flow is recorded in the cash book daily (subject to the presence of transactions). All transactions for the receipt and issuance of funds are reflected, indicating the numbers of supporting documents (RKO and PKO) and the content of the operation.

Cash discipline also establishes restrictions on the use and storage of cash amounts - the cash limit. Calculations are made by the entities themselves based on the daily cash needs and the amount received.

If there are separate divisions that use cash payments, the cash limit is set taking into account the revenue of these divisions.

The cash register limit also regulates the period of storage of money in the cash registers. To avoid exceeding the established indicator, excess cash should be periodically deposited into the current accounts of credit institutions. Exceeding the storage period is allowed on the days of settlements with employees for salaries and on weekends.

Restrictions on balances may not be observed by small businesses and individual entrepreneurs. They are allowed to keep cash in cash registers without restrictions. It is recommended to issue an appropriate local act confirming such a right.

Example. The Romashka organization has set a cash limit of 50,000 rubles. At the beginning of the working day, the cash balance was 17,841 rubles. During the day, the following transactions occurred: payment was received from customers in cash in the amount of 33,815 rubles and 16,592 rubles, funds were issued to the accountable person for the purchase of stationery - 8,500 rubles.

The total receipts to the cash desk amounted to 50,407 rubles:

Dt 50 - Kt 62 - 33815 rubles;

Dt 50 - Kt 62 - 16,592 rubles.

Expense transactions are equal to 8500 rubles:

Dt 71 ― Kt 50 2015 funds were issued for reporting

The cash balance at the cash desk at the end of the day is 17,841+50,407-8,500=59,748 rubles.

Excess amounts in the amount of 9,748 rubles must be handed over to the bank.

Failure to comply with cash discipline entails fines of up to 50,000 rubles for organizations and up to 5,000 rubles for officials.

Account 50 “Cash”: subaccounts, postings, examples

In this video lesson, the chief accountant, site expert Natalya Vasilyevna Gandeva explains accounting account 50 “Cashier”, standard accounting entries and sub-accounts are discussed. To watch, click on the video below ⇓

You can download the slides and presentation from the link.

Account 50 cash in accounting: subaccounts

Information about the enterprise's cash is reflected in account 50, which is active. If necessary, the following subaccounts are opened for it:

1. 50-1 - main cash register of the subject.
2. 50-2 - operating cash desk. It is used if the organization has several structural divisions and retail outlets handling cash.
3. 50-3 - monetary documents. These are documents purchased for a fee that have a specific purpose. These include food coupons, fuel and lubricants, air and train tickets, vouchers for employees and others.

Subaccounts on the cash account correspond with the main cash register and may reflect the following transactions

Working with CCP (cash register equipment)

Many entities are required to use cash register systems in their activities due to legal requirements. These include enterprises that accept cash as payment from the public or contractors. Cash transactions in such cases are also subject to mandatory documentation.

All funds received via cash register are transferred to the organization’s main cash desk, as a rule, at the end of the shift (working day). The proceeds can be transferred using PKO, or directly credited to the cash desk.

If the institution provides a separate position for a cashier-operator, then the delivery of cash is accompanied by filling out a certificate-report in form No. KM-6, which contains information about the readings of cash register counters and the amount of cash received. In small organizations, this form is replaced by filling out a log for each cash register machine that records meter readings and cash flows.

Some categories of taxpayers are allowed not to use cash register systems when making cash payments. In such cases, they should be ready to issue strict reporting forms upon payment or provide, upon request, issued sales receipts confirming the fact of purchase. Subjects that may not use CCP include:

1. Organizations and individual entrepreneurs on UTII or on the patent taxation system.
2. Entities engaged in certain activities, the list of which is approved by law. This includes trading in kiosks, small retail peddling, sale of lottery tickets, securities, sale of religious products and other work.
3. Institutions located in hard-to-reach and remote areas.
4. Pharmacy organizations in rural areas.

Despite the fact that the use of cash registers for the listed entities is not a prerequisite, they still need to comply with other cash discipline.

Cash inventory in the organization

For these purposes, an inventory commission is created. During the process, the presence of a financially responsible person is required. Acts confirming actions (inventory lists) can be developed independently. At the same time, balances on monetary documents are also reconciled.

If a surplus or shortage is identified, you must obtain a written explanation from the cashier. All missing amounts are repaid at the expense of the responsible persons if there is a previously concluded liability agreement with them. If the perpetrators are not identified (theft), all losses are written off at the expense of the enterprise.

Synthetic account 50 in accounting is used to obtain cash flow data. It is mainly used by trading companies when interacting with buyers and customers; other enterprises need it to carry out internal and external payments for various purposes. Let's figure out what operations accounting account 50 is involved in - you will find the entries below.

Characteristics of account 50 “Cash desk”

Consolidated account 50 in accounting is used to obtain reliable information about cash payments of a company or individual entrepreneur with individuals and legal entities. At the same time, the participants in the relationship include both third-party contractors and employees of the organization. Among typical cash transactions on accounts. 50 are listed:

• Receipts from the sale of goods and materials, works or services for cash.
• Issuance of wages, accountable and other types of payments to employees within the framework of labor relations.
• Payments for services performed with third parties.
• Various administrative and economic calculations, etc.

Typical postings to account 50 “Cash” are carried out in terms of cash receipts, disposals, circulation and internal movement. It is mandatory to prepare unified cash documentation - PKO, RKO, cash book, etc. The main registers of synthetic accounting for account 50 are given below.

Account 50 “Cashier” – subaccounts:

• 50.1 – for accounting for cash at the enterprise’s cash desk.
• 50.2 – for accounting for cash in operating cash desks.
• 50.3 – monetary documents are accounted for in account 50 “Cashier” for actual expenses for the purchase of postage stamps, prepaid air tickets, state duty stamps, bill stamps, etc. A separate sub-account is opened for each type of document.
• 50.4 – for accounting for cash in the foreign exchange office when carrying out foreign economic activity and sending personnel on business trips abroad. Additionally, sub-accounts can be opened for each type of foreign currency.

Count 50 – active or passive?

If you analyze account 50, it becomes clear that the increase in turnover occurs on the debit side of the account, and the decrease occurs on the credit side. Therefore, this account is active. Account 50 correspondence is carried out when funds are received in the debit of the account. 50 and credit accounts – , , , 76, , 52, , , , , 79, , 90, 99, etc.

Disposal is recorded according to the credit account. 50 and the debit of the corresponding accounts - 70, , , 71, 76, 75, 73, 68, , , 52, , 57, 55, 80, 79, 99, etc.

Registers by account 50

Cash registers are not only unified forms of incoming and outgoing orders, a cash book and a cashier's report, but also accounting documents that allow you to obtain the most complete information about cash flow. First of all, these include:

• The balance sheet for account 50 is the most common example of a synthetic accounting register for account 50, containing data on the incoming/outgoing balance and turnover for a given period.
• Journal order for account 50 - this analytical accounting register for account 50 is compiled according to the cashier’s reports. In this case, the journal order for the credit of account 50 shows all actual payments from the cash desk, broken down by corresponding accounts.
• Statement for account 50 - statement No. 1 is filled out to journal-order No. 1 to detail the cash receipts made on the debit of the account. 50 indicating the number of the cash report, departments and correspondence of accounts.
• Analysis of account 50 - used as a consolidated register of turnover for a period (month, decade, quarter, etc.) indicating the total turnover and opening/exiting balance. Detailing can be done by subaccounts and subaccounts.

Analysis of count 50 – sample:

Account 50 in accounting – postings:

• D 50 K 90 – reflects the receipt of money from retail sales.
• D 50 K 51 (52, 55) – cash was withdrawn from a cash account (currency, special).
• D 50 K 60 – the advance payment previously issued to the supplier was returned in cash.
• D 50 K 62 – the buyer paid in cash.
• D 50 K 66 (67) – the receipt of a cash loan is reflected.
• D 50 K 71 - the accountable person returned the debt to the cashier.
• D 50 K 73 – the culprit compensates for the damage caused.
• D 50 K 75 – contribution made by the founder in cash.
• D 51, 52 K 50 – money from the cash register was deposited into a cash account (currency).
• D 70 K 50 – salaries were issued to the staff from the cash register.
• D 71 K 50 – cash was issued to the employee for reporting.
• D 66 (67) K 50 – loan or interest repaid in cash.
• D 94 K 50 - reflects the shortage of cash identified during the inventory.

Conclusion - we have examined the main entries for account 50, the typical application of which is regulated by Order No. 94n dated October 31, 2000.

In this article, we will look at how accounting of cash transactions (cash) and non-cash funds is kept at an enterprise, and for this we will consider two accounts: 50 Cash and 51 Current Account. The first is intended for accounting for cash, the second for accounting for non-cash money. Postings for cash transactions and the movement of non-cash money can be found below.

Accounting for cash on account 50 – “Cash desk”

Accounting account 50 is intended for accounting for cash flows, that is, for accounting for cash transactions. Debit 50 is intended to reflect cash inflows, credit 50 is intended to reflect cash outflows.

Documentation of cash transactions

All cash receipts and payments must be reflected in the statutory cash book; its maintenance is mandatory for every organization. All entries in the cash book are made on the basis of primary documents: incoming and outgoing cash orders. The entry of cash into the cash register is formalized by a cash receipt order, unified form KO-1, and the write-off of cash from the cash register is formalized by an expenditure cash order, form KO-2.

Analysis of account 50 shows that account 50 is active, intended to reflect assets (cash), its balance is always debit. An increase in an asset is reflected as a debit, a decrease as a credit.

Transactions with cash necessarily involve the use of, with the exception of some types of activities for which strict reporting forms can be used, read more about this in.

For each organization, a cash balance limit is established, that is, the amount of cash that can remain in the cash register at the end of the day; the amount in excess of the limit must be handed over to the bank at the end of each working day. When transferring cash to the bank, a forwarding slip is issued for the bag. The excess amount of cash can be left only to pay wages and benefits, but no more than five working days, including the day the bank issues the money.

The cash desk can store not only cash, but also monetary documents (paid tickets, vouchers).

Conducting cash transactions is regulated by certain regulatory documents that must be studied for proper accounting of cash and proper cash management.

Regulatory documents for cash transactions:

1. The Regulation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, approved by the Bank of Russia on October 12, 2011 No. 373P, is the main document regulating cash transactions.
2. Regulations on the use of KKM No. 745 1993 (ed. 08.08.2003)
3. Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements between legal entities.” At the moment, the maximum amount of cash payments between legal entities is limited to 100 thousand rubles.

Video lesson. Account 50 “Cash”: subaccounts, postings, examples

In this video lesson, the site expert, chief accountant Natalya Vasilievna Gandeva explains accounting account 50 “Cash”, and discusses standard accounting entries and subaccounts. To watch, click on the video below.

You can download the slides and presentation from the link.

Postings to account 50

The indicated accounting entries for accounting for cash transactions are the most common standard options; you will find a complete list of entries in the Chart of Accounts ().

Accounting for non-cash funds to account 51 – “Current account”

All non-cash payments can be made if you have a current account. It opens in a credit institution, otherwise called a bank. How to open a current account and what documents you need to provide, read in.

To record the movement of non-cash funds of the organization, 51 accounting accounts are intended.

Is he active or passive?

Analysis of account 51 proves that it is active, records of the enterprise's assets (non-cash money) are kept on it, and it always has a debit balance. The debit of account 51 is intended to reflect the receipt of non-cash funds (an increase in an asset), and the credit of account 51 is intended to reflect the write-off of non-cash funds (a decrease in an asset).

Currently, an organization is allowed to have several current accounts. Accounting account 51 () can be divided into several analytical ones, each of which will keep records for each individual current account of the enterprise.

The primary document confirming the fact of debiting and receiving non-cash funds is a bank statement, which contains information about all amounts received and debited from the organization’s current account.

Funds are written off on the basis of a payment order, which is drawn up in 2 copies and sent to the bank; one copy is marked by the bank stating that the order has been accepted and returned. When you deposit money from the cash register to your current account, an announcement is issued for a cash contribution.

Video lesson. Account 51 in accounting: postings, examples

In this video lesson, account 51 of accounting is revealed in detail. Key entries and practical examples of recording transactions are discussed.

Typical transactions for account 51

Let's summarize:

An organization can use both cash and non-cash money for mutual settlements. To account for the former, a cash register is used, and for the latter, a current account is used. Each cash accounting operation is necessarily documented in primary documents, and the corresponding entry is reflected in the accounting records.

Briefly about count 51 in infographics

The figure below shows all the key information about account 51 and its transactions in an infographic.

All typical transactions for account 51 “Current account”