The Central Bank of the Russian Federation establishes that enterprises and organizations should lead appropriate accounting for their cash transactions. All forms of strict reporting must be signed by the chief accountant and the cashier responsible for the movement of cash, and then are listed in the cash book.
1
In the cash book, the second instances of all forms are stored, which are an accurate copy of the forms stored in the "Cashier reports" folder. The requirements for the cash book are the same as to any document: it should be correctly filled with a title page, it must be stitched.
2
After all the shades of strict reporting were formed by dates, they must be numbered, starting with the figure "1" and ending with the digit corresponding to the last sheet. Next, the pack of the blanks is pierced with a selection in two places, next to the root of the book. A harsh thread is doing through the holes, the ends of which should be on the back of the book. The ends of such a length are tied up and the ends of such a length are left, so that when gluing a small sheet of paper, the so-called seal, they turned out to be under the paper.
3
A rectangle is cut from white paper with a size of 5 to 10 cm and glued on top to the knotted thread. On this rectangle, it is necessary to write how many sheets are in the book, for example: "Numbered and stitched 50 sheets." Below this inscription should be written: "Director Ivanov I.I." And there is a place to sign the director. After the manager delivers his signature, it must be assured the seal of the enterprise. Printing should be set in such a way that part of it is on the glued sheet, and the part is on the back of the book.
The cash book is stitched in order to ensure the safety of primary documents. Sometimes unscrupulous employees may try to withdraw or replace the document, but the firmware of the book, certified by the seal, will not allow this to do.
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