Act of inventory of receivables and payables (sample). Act of acceptance and transfer of cases and positions by an official of a business company in connection with his dismissal (transfer to another job) Sample act of transfer of receivables
To reflect the results of the inventory of receivables and payables, a special act is applied. This act is unified form INV-17. You will learn how to arrange it in the following article.
Before compiling financial statements companies must make an inventory of their liabilities and assets. This helps to correctly fill in the balance sheet, as well as to identify inconsistencies in accounting data with counterparty information in time.
Inventory must also be carried out in the following cases:
- change of persons carrying mat. a responsibility;
- Liquidation of company;
- theft in the organization.
How to submit a form
Form INV-17 must be drawn up by the inventory commission. The composition of this commission is determined by the head of the organization.
This document is formed in two copies. One copy remains with the commission, and the second is transferred to the chief accountant.
During the inventory of receivables and payables, it is necessary to conduct a verification analysis of transactions with funds, customers, suppliers, buyers and employees.
Before you start filling out the INV-17 form, you need to create a certificate application. This guide contains the following information:
- about creditors and other persons, indicating their contacts;
- reasons for debts;
- documents on which debts arose;
- the date the debt appeared;
- the size of the debt.
The form and sample of filling out a certificate for the INV-17 form can be found in.
After completing this certificate, you can begin to fill out the form of the act. A sample act of inventory of receivables and payables is presented below.
The form has two pages. The first page contains information about accounts receivable, and on the second - about accounts payable.
Filling out the first page involves specifying the following information:
- name of the debtor;
- account number of accounting operations performed with it;
- the total balance for this debtor (third column);
- certified amount of debt (fourth column);
- uncertified amount of debt (fifth column);
- the amount of the debt for which the limitation period has expired (sixth column).
If there is more than one debtor, information for each of them is filled in separately, and at the end the total is calculated.
The second page of the act of inventory of settlements INV-17 is filled out in the same manner, only for accounts payable.
After completion of registration, all members of the commission must affix their signatures on the act.
How is debt inventory done?
Before starting the inventory, employees who are financially liable must present reconciliation acts to counterparties. After that, the director of the company issues an order to appoint an inventory commission. This body, by documentary checks, must verify the authenticity of the following information:
- receivables and payables;
- settlements with employees;
- settlements with accountable persons;
- settlements with control bodies;
- other payments made by the organization.
Compiled in ___ copies. I approve _______________________________ (initials, surname) _________________________________ _______________________________ (name of the organization, (head or other person, _________________________________ _______________________________ its organizational and legal authority to approve _________________________________ _______________________________ form, address, telephone, address of such an act) _________________________________ e-mail, OGRN, TIN / KPP) " ___ "__________ ____"___" _________ ____ N ______ M.P. ACT of acceptance and transfer of cases and positions ____________________________________________ (name of position) "_____________________________________________" (name of the economic company) in connection with the dismissal (transfer to another job) ______________________________________________ (last name, initials) In accordance with the order ________ dated "___" _________ ___ g. N _________ commission consisting of ______________________________________________________________ (positions, initials, surname) ___________________________________________________________________________ _________________________________________________________________ _________________________________________________________________________________ made a transfer-acceptance of cases as of "___" __________ _____ from _____________________________________ to _______________________________, (position, initials, surname) in connection with the dismissal (transition to another work), including: I. Constituent documents from all emi applications, changes and additions. II. staffing, personal files of employees, orders for core activities, orders and other documents drawn up in accordance with the nomenclature of cases (application - certificates indicating the total number of cases and deadlines). III. Accounting documents (application - lists, inventories indicating the total number of cases and deadlines). IV. Cash: 1. Personal account balances as of 1 ________ ____ 2. Cash balances of the Company as of 1 ________ ____ 3. Minutes general meetings participants. 4. Minutes of the meetings of the Board of Directors. 5. Information about the balance of the cash limit. V. Property of the Company: 1. Buildings and structures in the amount of _________________________ rub. 2. Machinery and equipment in the amount of _______________________ rub. 3. Vehicles in the amount of _______________________ rub. 4. Tool and household equipment in the amount of ________ rubles. 5. Other fixed assets in the amount of ____________________ rubles. 6. Low-value and wearing items in the amount of __ rub. 7. Materials in the amount of ___________________________________ rub. VI. Calculations: 1. Accounts receivable for current expenses in the amount of ____________ rub. 2. Accounts receivable for capital construction in the amount of __________ rub. 3. Accounts payable for current expenses in the amount of __________ rub. 4. Accounts payable for capital construction in the amount of _________ rubles. 5. Contracts-obligations according to the list. 6. Construction in progress in the amount of ___ rub. VII. Other documents: 1. Documents of audits of financial and economic activities: ________________________________________________________________________. (list of acts) 2. Agreements on individual liability with the Company's officials as of 1 ________ ____, concluded in accordance with the requirements for maintaining accounting, in the amount of ___ copies. VIII. Seal of the Society (or subdivision of the Society). IX. Stamps of the Society (or subdivisions of the Society). Submitted by: ________________________ Accepted by: __________________________ (signature, initials, (signature, initials, surname) surname) Commission Chairman: ________________________________ (signature, initials, surname) Members of the Commission: __________________________________________________________ (position, initials, surname) __________________________________________________________ (position, initials, surname) __________________________________________________________ (position, initials, surname)
How to correctly issue the transfer of receivables and payables, which document in the following situation: Enterprise A has receivables: Enterprise P in the amount of 1,000,000 rubles. enterprise F in the amount of 500,000 rubles and also accounts payable: to enterprise D in the amount of 500,000 rubles. enterprise M in the amount of 500,000 rubles. enterprise A is closed and, by agreement, wants to transfer everything to another enterprise G.
In this situation, enterprise A can transfer receivables to enterprise D under an assignment agreement, in which enterprise A will be the assignor, and enterprise D will be the assignee.
The transfer of rights from the assignor to the assignee is formalized by an assignment agreement. The assignment agreement must be concluded in the same form as the original agreement (purchase and sale agreement, credit, etc.):
With regard to accounts payable:
Entity A can transfer her to Entity D by means of a debt transfer. To transfer an obligation, the original debtor and the organization to which the debt is transferred sign an appropriate agreement. And the creditor must put his mark on this agreement that he is not against the transfer. Or you can conclude a tripartite agreement. The signature of the creditor in it and will mean his consent
An example of the reflection of such a transaction for each of the parties is given in the text of the detailed answer.
How can the assignor formalize and reflect in accounting the assignment of the right to claim
Upon assignment of the right of claim, the creditor (assignor) transfers to another person (assignee) his right to claim from the debtor the performance of his obligations. For example, a creditor has the right to transfer its rights of claim when the debtor fails to repay its accounts payable on time.*
Grounds for assignment of the right to claim*
The creditor may transfer his rights to another person:
The cost of the right of claim, at which it is accounted for on the balance sheet of the assignor, reflect as part of other expenses in the debit of account 91 (clause and PBU 10/99). At the same time, on the date of signing the cession agreement, make the following entry in the accounting:
Debit 91-2 Credit 62 (76, 58)
– the value of the realized right of claim under the assignment agreement was written off from the balance sheet.
Upon receipt of payment from the assignee under the contract of assignment of the right to claim, make the entry:
Debit 51 (50) Credit 76 sub-account "Settlements under the contract of assignment of the right to claim"
– payment has been received from the assignee under the assignment agreement.
An example of the reflection in accounting of the assignment of the right to claim. Assignor account*
CJSC Alfa on March 16 sold goods in the amount of 165,200 rubles. (including VAT - 25,200 rubles). The cost of goods sold is 120,000 rubles.
On April 20, Alpha assigned the right to claim receivables to another organization for 160,000 rubles. This amount was transferred to Alfa's account on May 17.
Since the income from the assignment of the right to claim (160,000 rubles) does not exceed the amount of the claim itself (165,200 rubles), Alpha does not have a tax base for VAT.
The accountant of Alpha made the following entries in the accounting.
Debit 62 Credit 90-1
- 165,200 rubles. - reflected the proceeds from the sale of goods;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 25,200 rubles. - VAT is charged on the sale of goods;
Debit 90-2 Credit 41
- 120,000 rubles. - written off the cost of goods sold.
Debit 76 subaccount "Settlements under the contract of assignment of the right to claim" Credit 91-1
- 160,000 rubles. - the assignment of the right to claim is reflected;
Debit 91-2 Credit 62
- 165,200 rubles. - the value of the realized receivables under the contract of assignment of the right to claim is written off.
Debit 51 Credit 76 sub-account "Settlements under the contract of assignment of the right to claim"
- 160,000 rubles. - money was received from the assignee under the contract of assignment of the right to claim.
Taxes*
For information on how to account for income and expenses associated with the assignment of claims when calculating taxes, see How the assignor should account for the assignment of claims when taxing .
How to issue and reflect in accounting and taxation debt transfer
The organization can transfer obligations to the creditor to its counterparty. This can be any debt, such as repaying a loan, paying in advance for goods, or performing work. That is, the debtor changes, but the creditor remains the same. He only expresses his agreement or disagreement with such a translation.
How to arrange a debt transfer*
To transfer an obligation, the original debtor and the organization to which the debt is transferred sign an appropriate agreement. And the creditor must put his mark on this agreement that he is not against the transfer. Such consent is required by paragraph 1 of Article 391 of the Civil Code of the Russian Federation.*
Accounting: at the creditor*
For the creditor, the transfer of debt means only the replacement of the debtor in the obligation. Therefore, if your organization acts as a creditor, then in accounting reflect the transfer of debt by posting:
Debit 62 (58, 76...) "New debtor » Credit 62 (58, 76...) «Initial debtor »
- reflects the amount of debt transferred by the debtor to another person.
When payment is received from the new debtor (the obligation is extinguished), make a posting in the accounting:
Debit 50 (51, 60, 76...) Credit 62 (58, 76...) "New debtor »
- payment was received (set-off was made) in repayment of the debt under the contract from the new debtor.
This procedure follows from the Instructions for the chart of accounts (accounts,,,).
Accounting: at the original debtor*
On the date specified in the debt transfer agreement, the original debtor ceases to be obligated under the contract. At the same time, he has obligations to the counterparty, which has assumed the obligation to repay the debt. Therefore, if your organization is the original debtor, write off the amount of accounts payable in accounting by posting:
Debit 60 (66, 76...) Credit 76
- the amount of accounts payable transferred to the counterparty with the consent of the creditor is written off.
Reflect the repayment of the obligation to the new debtor by posting:
Debit 76 Credit 50 (51, 60, 62, 76)
– payment (offset) of obligations under the debt transfer agreement has been made.
This procedure follows from the Instructions for the chart of accounts (accounts,).
An example of the reflection of debt transfer operations in the accounting records of the original debtor*
In June LLC Torgovaya Firma Germes (creditor) sold materials to LLC Alpha (original debtor) in the amount of 590,000 rubles. (including VAT - 90,000 rubles) according to the supply agreement. The due date for payment is July 30th. On July 1, Alfa, with the consent of Hermes, transfers the debt to Master Production Company LLC (counterparty). Alfa and Master entered into an agreement that, in payment for the finished product received by Master from Alpha, Master assumes the obligation to repay Alfa's debt to Hermes.
In accounting for Alpha, the accountant made the following entries.
In June:
Debit 10 Credit 60
- 500,000 rubles. – materials were received from the “Trading company “Hermes””;
Debit 19 Credit 60
- 90,000 rubles. – reflected VAT for purchased materials;
Debit 68 Credit 19
- 90,000 rubles. - Accepted for deduction of input VAT on purchased materials.
At the time of shipment of goods to the "Master":
Debit 62 Credit 90-1
- 590,000 rubles. – recognized income from the sale of products to the "Master";
Debit 90-3 Credit 68
- 90,000 rubles. - VAT is charged on the cost of shipped products.
In July:
Debit 60 Credit 62
- 590,000 rubles. – debt transfer obligations are offset against payment for delivered products.
Accounting: with a new debtor*
When your organization assumes obligations from another organization and acts as a new debtor, reflect the recognition of debt to the creditor by posting:
Debit 60 (76) Credit 76
- reflects accounts payable to the original creditor and receivables from the former debtor.
This must be done on the effective date of the debt transfer agreement.
Pay off the debt to the creditor by posting:
Debit 76 Credit 50 (51, 60, 62, 76...)
- the debt to the creditor is repaid.
This procedure follows from the Instructions for the chart of accounts (accounts,).
An example of the reflection of debt transfer operations in the accounting of a new debtor *
In June LLC Torgovaya Firma Germes (creditor) sold materials to LLC Alpha (original debtor) in the amount of 590,000 rubles. (including VAT - 90,000 rubles) according to the supply agreement. The due date for payment is July 30th. On July 1, Alfa, with the consent of Hermes, transfers the debt to Master Production Company LLC (the new debtor). The "Master" has outstanding accounts payable to "Alpha" in the amount of 1,180,000 rubles. Alfa and Master entered into an agreement on the transfer of debt to offset Master's accounts payable to Alfa.
The accountant of the "Master" made the following postings.
In January:
Debit 10 Credit 60
- 1,000,000 rubles. - reflected the receipt of products from Alpha;
Debit 19 Credit 60
- 180,000 rubles. - input VAT on purchased products is reflected;
Debit 68 Credit 19
- 180,000 rubles. - Accepted for deduction of input VAT on purchased products.
In July:
Debit 76 sub-account “Settlements with OOO Alpha” Credit 76 sub-account “Settlements with OOO Trading Firm Germes”
- 590,000 rubles. – commitments to “Trading firm “Germes”” were accepted;
Debit 60 Credit 76 sub-account "Settlements with Alpha LLC"
- 590,000 rubles. – offset of accounts payable to Alfa;
Debit 76 sub-account “Settlements with OOO Trading Firm Germes” Credit 51
- 590,000 rubles. – the debt to the “Trading firm “Germes”” was repaid.
ACT N of acceptance and transfer of documents under the agreement on the transfer of debt d. » » d. According to the agreement on the transfer of debt N from » » d. O.) acting on the basis of, transfers, and (of the Charter, regulations), hereinafter referred to as the "Firm", (name of organization) in the person, acting on (position, full name) basis, accepts the following documents: 1. The original of the agreement N dated » » 2. Agreed with the Creditor, the calculation of the debt to. 3. . Organization: Firm: (signature) (signature) M.P.M.P. Save this document now. Come in handy. You found what you were looking for? * By clicking on one of these buttons, you help to form a document usefulness rating.
It should be emphasized that the provisions of paragraph 1.1 of this regulatory act directly indicate the need to reconcile not only property, but also all financial obligations of organizations.
To do this, an inventory list of settlements with buyers, suppliers, as well as the amount of debt is compiled.
In the process of checking such amounts, the inventory commission should establish the correctness of registration and the occurrence of obligations to creditors and debtors.
Among other documents, the Ministry of Finance Russian Federation approved the form INV-17 in its Order.
How to write off accounts receivable if there are no primary documents
Crediting of cash to the account on the basis of an extract from the personal (bank) account: debit of the corresponding accounts of analytical accounting of account 030405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets", accounts 020101510 "Receipts of funds of the institution to bank accounts", 020102510 "Receipts of funds at the temporary disposal of the institution"; credit of account 020003660 “Decrease in accounts receivable on operations with cash funds of the recipient of budgetary funds”.
The list of documents on which the seal of the organization is obligatory (not obligatory) The need for operations of this kind arises when the creditor is not able to collect the required amount on his own.
By agreement, individuals share the obligations that have arisen, for example, in a divorce, or the company reorganizes.
The act of accepting the transfer of receivables
Important
The law does not regulate the format of a protocol for writing off debts; each company has the right to develop its own form, focusing on the rules of a business letter and its own routine.
Basically, all protocols are drawn up according to the same parameters (if this does not contradict the law).
So the following information should be reflected in the document:
- Name legal entity.
- The name of the business paper ("Protocol").
- Details of the document: number, date of writing, address of the commission.
- The structure of the meeting with the registration of attendees.
- Agenda for the hearing (amount of receivables to be written off, reasons).
- List of speakers and objects considered (what needs to be written off, motives, possible expert opinion, etc.)
Act of inventory of receivables and payables (sample)
A sample act for the inventory of receivables and payables of the Goskomstat of the Russian Federation in Decree N 88 of 18.08.98 developed not only the form of the act itself used in reconciling obligations, but also approved an annex to it.
However, neither Goskomstat of Russia nor the Ministry of Finance of the Russian Federation in their methodological recommendations did not develop an official template for filling INV-17.
Filling in the specified gap, it is necessary to indicate that the form of the main form consists of two parts:
- facial;
- negotiable.
The first page of the document contains general information about the enterprise, its division, as well as the start and end of the reconciliation, its basis, number and date of the act itself. To comply with the procedure for filling out INV-17, the code of the type of activity of the enterprise should be reflected on the title page.
K-yuristu.ru - catalog of lawyers, notaries, lawyers
There is an agreement "to enter the right of extortion", in your opinion, "assignment of the right to claim."
One of the participants in this triple action, a large state-owned enterprise, which is the "debtor".
That is, all participants comply with the requirements of the state enterprise in terms of paperwork.
Attention
Today the director brings me the documents, and among them is a template of a very strange document called "act of transfer of accounts payable."
My director is competent, knows the nuances of accounting and jurisprudence.
The document immediately embarrassed him, they laughed together. He says that they gave him a template in the debtor's accounting department with parting words to issue all this with signatures and seals.
It became lazy for me to type this “masterpiece” with my hands, and I decided to google it, especially since the director was told that they took the template in the League-law system, the unfortunate accountants, and why they had to defame the reputation of this system.
Act on the transfer of receivables
The claim can be sold or transferred free of charge, after which a notification of the conclusion of the contract will be sent to the subject bearing the obligation.
The civil law basis of the debt assignment agreement 391 and 392.
Intangible Assets In order to ensure the safety and ease of use, the cash register slip sheet is kept by the cashier separately for each month throughout the year.
At the end of the calendar year (or as necessary), the “Cash Book Insert Sheet” machine-grams are brochured in chronological order, page numbered and sealed. Control over the correct maintenance of the cash book is entrusted to the organization's chief accountant.
The act of acceptance and transfer of documents (annex to the agreement on the transfer of debt)
Sample documents I APPROVE (position) (Surname and signature) » » ACT of acceptance and transfer of cases dated » » In accordance with the order dated » »
N, a commission consisting of (position, initials, surname) accepted and transferred cases as of » » from, dismissed by order from (position, initials, surname) » »
N, k, (position, initials, surname) appointed by order dated » »
N, consisting of the following documents: I. Constituent documents with all applications, changes and additions. II. Staffing, personal files of employees, orders for core activities, orders and other documents drawn up in accordance with the nomenclature of cases) (application - certificates indicating the total number of cases and deadlines). III. Accounting documents (application - lists, inventories indicating the total number of cases and deadlines). IV. Cash: 1.
Let's take a look at some of the highlights of this document:
- the actual date of the meeting is always indicated;
- a separate protocol is drawn up for each type of problem;
- in addition to numerical values, letter values can also be assigned to the document number;
- when conducting joint hearings, numbers are written through "/";
- if there were 15 participants or more, then in the text of the document itself the entire list of persons can be omitted, it is enough to give a link to a separate list (it should be attached to the protocol);
- in case of inclusion in the commission of employees from different companies, it is necessary to reflect their place of work and position;
- all items on the agenda are numbered and should be written like this: “About…” or “About…”;
- the main content of the document is written in the past tense (“offered”, “noted”, etc.).
The act of acceptance of the transfer of receivables and payables sample
A memo for the cancellation of receivables is needed to inform employees between departments of the organization about the decision made at the meeting of the commission.
This document is written in free form, but the following parameters should be included in the text of the letter:
- details of the addressee: full name, position, contacts;
- the name of the act ("Memorandum");
- document number and date of writing;
- a heading that reveals the subject of the letter (“On the write-off of receivables”);
- main content (description of the problem and solutions, the result of the protocol of the commission meeting);
- signature of an authorized employee with a transcript.
A well-written memorandum for writing off receivables (a sample can be viewed on our website) helps to quickly solve problems that have arisen and notify employees of the results of the commission meeting.
In case of acceptance of cash by authorized persons, the latter are handed over daily to the cash desk of the institution cash issued by the Register of Delivery of Documents with receipts (copies) attached. A receipt (f. 0504510) is a form strict accountability and is used to formalize the acceptance of cash by authorized institutions in the prescribed manner by persons from individuals without the use of cash registers.
Error 404: page not found Transactions on account 020104000 are recorded in the following accounting records: Write-off of funds (based on the institution's request for cash withdrawal) from bank accounts of the treasury authority and from accounts opened in credit organizations: debit of account 021003560 "Increase in receivables from operations with cash funds of the recipient of budgetary funds"; credit of the corresponding accounts of analytical accounting of account 030405000 “Settlements on payments from the budget with the bodies organizing the execution of budgets”, accounts 020101610 “Disposal of funds of an institution from bank accounts”, 020102610 “Disposal of funds of an institution received in temporary disposal”. A transaction of a legal entity in the status of a resident and a non-resident assignee, as well as other foreign exchange transactions, must be accompanied by a transaction passport.
Both named machine-grams must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the form of the cash book. The numbering of the sheets of the cash book in these machine diagrams is carried out automatically in ascending order from the beginning of the year. In the typogram "Insert sheet of the cash book" for each month, the total number of sheets of the cash book should be automatically printed, and for the calendar year - the total number of sheets of the cash book for the year. The cashier, after receiving the machinograms "Cash book insert sheet" and "Cashier's report", is obliged to check the correctness of the preparation of these documents, sign them and transfer the cashier's report, together with incoming and outgoing cash documents, to the accounting department against receipt in the cash book insert sheet.
What is an assignment agreement?
Info
The receipt indicates the last name, first name, patronymic of the payer of the sums of money, their purpose, source of funding, amount (including in words) and the recipient. Wages, pensions, temporary disability benefits, bonuses, scholarships are issued from the cash desk not by cash orders, but by payroll and payroll signed by the head of the organization and the chief accountant.
Important
Upon receipt of money, workers and employees sign the payroll. If the money is issued by proxy, in the text of the cash order, after the surname, name and patronymic of the recipient of the money, the surname, name and patronymic of the person who is entrusted with receiving the money are indicated.
Attention
When money is issued according to the statement, before the receipt for receiving money, the cashier indicates “By proxy”. The power of attorney remains with the cashier and is attached to the expenditure cash order or payroll.
Coursework on the topic “accounting for fixed assets”
- Transfer of debt between a legal entity and an individual. When it comes to changing a debtor, such an operation is called a transfer of debt. In a crisis, there are often cases when, during the liquidation of enterprises, the former CEO assumes obligations for the unpaid debts of his bankrupt firm as an individual. The debt is transferred to the new payer in full and with the same conditions. The execution of such a document must be certified by the seal of the organization, and the signature of the individual, with his passport data.
- Tripartite Assignment Agreement. When sending a notification of the conclusion of an agreement, there is a risk of ignoring or not receiving information by the subject of financial claims.
Instruction 157n on budget accounting as amended in 2017
General
- "Methodology for calculating the NMTsK for the supply of certain types medical devices» Approval of the Methodology for calculating the initial (maximum) contract price for the supply of certain types of medical devices October 31, 2017 21:28 44-FZ
Software version update information Saturday, December 23, 2017 was updated software Official website of the EIS (in part 223-FZ) up to version 7.3.4. Today at 08:55 AM 223-FZ Information about updating the software version On Saturday, December 23, 2017, the software of the EIS Official Website (in part 44-FZ) was updated to version 7.3.4.1.
Legal department: structure, tasks, positions
Cash was returned from the cash desk to the account of the treasury body on the basis of an expenditure cash warrant, receipts for the announcement of a cash contribution: debit account 021003560 “Increase in receivables from operations with found funds of the recipient of budgetary funds”; credit of account 020164610 "Disposal from the cash desk". Crediting of cash to the account on the basis of an extract from the personal (bank) account: debit of the corresponding accounts of analytical accounting of account 030405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets", accounts 020101510 "Receipts of funds of the institution to bank accounts", 020102510 "Receipts of funds at the temporary disposal of the institution"; credit of account 020003660 “Decrease in accounts receivable on operations with cash funds of the recipient of budgetary funds”.
The list of documents on which the seal of the organization is obligatory (not obligatory)
The need for operations of this kind arises when the creditor is not able to collect the required amount on his own. By agreement, individuals share the obligations that have arisen, for example, in a divorce, or the company reorganizes.
The claim can be sold or transferred free of charge, after which a notification of the conclusion of the contract will be sent to the subject bearing the obligation. The civil law basis of the debt assignment agreement
This chapter deals with the assignment of rights in articles 382 to 390, and the transfer of debt in art. 391 and 392.
Intangible assets
In order to ensure the safety and ease of use, the machine-grams of the Cash Book Insert Sheet are stored by the cashier separately for each month throughout the year. At the end of the calendar year (or as needed), the machine-grams of the Cash Book Insert Sheet are brochured in chronological order, the pages are numbered and sealed.
Control over the correct maintenance of the cash book is assigned to the chief accountant of the organization. The heads of organizations are obliged to equip the cash desk and ensure the safety of money in the cash desk, as well as when they are delivered from the bank institution and delivered to the bank.
In cases where through the fault of the leaders of the organization were not created the necessary conditions, ensuring the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.
On local government and self-government in the Republic of Kazakhstan
Cash desks must be provided with all instructions, control and reference materials (foreign currency reference books, samples of traveler's checks and eurocheques, etc.). Cashiers are required to strictly comply with the rules for performing operations for receiving and issuing currency from the cash desk.
When accepting payment documents in foreign currency from customers, the cashier must check their authenticity and solvency according to the available control materials, as well as the completeness and correctness of filling in the details of the documents. The cash desk accepts cash foreign currency, which does not raise doubts about its authenticity and solvency. Damaged, dilapidated, questionable banknotes from customers are not accepted by the cashier. Counterfeit banknotes, as well as doubts about their authenticity, are not returned to the client.
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Operations on account 020104000 are recorded with the following accounting entries: Write-off of funds (on the basis of an institution’s request for cash disbursement) from bank accounts of the treasury authority and from accounts opened with credit institutions: debit of account 021003560 “Increase in receivables from operations with cash of the recipient budget funds"; credit of the corresponding accounts of analytical accounting of account 030405000 “Settlements on payments from the budget with the bodies organizing the execution of budgets”, accounts 020101610 “Disposal of funds of an institution from bank accounts”, 020102610 “Disposal of funds of an institution received in temporary disposal”.
Purchasing information
A transaction of a legal entity in the status of a resident and a non-resident assignee, as well as other foreign exchange transactions, must be accompanied by a transaction passport. If a foreign creditor changes to another non-resident, then a new passport is opened.
The main thing is that all actions taken should comply with the law “On currency regulation and control”. Accounting and taxation When the contract of assignment of rights is paid, accounting and tax accounting should include the accrual of VAT and income tax.
The tax base for VAT is the difference between the initial amount of the debt and the sale price.
On approval of the rules for the execution of the budget and its cash services
Acceptance of cash from individuals at the cash desk is carried out according to strict reporting forms - receipts (f. 0504510) and incoming cash orders (f. 0310001). In case of acceptance of cash by authorized persons, the latter daily hand over to the cash desk of the institution the funds issued by the Register of Delivery of Documents with receipts (copies) attached.
A receipt (f. 0504510) is a form of strict reporting and is used to formalize the receipt of cash by authorized institutions in the prescribed manner by persons from individuals without the use of cash registers. In case of acceptance of cash, the authorized person shall daily deposit the received funds at the cash desk of the institution at the register of delivery of documents with copies of receipts attached.