Приходный кассовый ордер
Для документального учета и оформления кассовых операций на предприятии
применяются приходные и расходные кассовые ордера и документы их
заменяющие.
Порядок учета и оформления приходных кассовых ордеров
предполагает, что ордер должен обязательно иметь следующие разборчиво
заполненные реквизиты:
-наименование предприятия, структурного подразделения, коды предприятия по ОКПО, структурного подразделения;
-регистрационный номер и дату заполнения;
-номер корреспондирующего счета, субсчета;
Получив к исполнению приходный ордер, кассир обязан проверить
правильность и полноту его заполнения, проверить прилагаемые документы.
Прием наличной денежной выручки от торговой точки в главную кассу оформляется также приходным кассовым ордером.
Приходные кассовые ордера и квитанции к ним должны быть
разборчиво и четко заполнены бухгалтерией чернилами, шариковой ручкой
или выписаны на компьютере. Подчистки, помарки и исправления в первичных
кассовых документах не допускаются.
Все приходные кассовые ордера должны иметь регистрационный
номер, то есть все первичные кассовые документы подлежат обязательной
регистрации.
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УКАЗАНИЯ ПО ПРИМЕНЕНИЮ И ЗАПОЛНЕНИЮ ФОРМ ПЕРВИЧНОЙ УЧЕТНОЙ ДОКУМЕНТАЦИИ ПО УЧЕТУ КАССОВЫХ ОПЕРАЦИЙ
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