How to fill a book accounting forms of strict accountability
For any organization it is important to correct filling and strict control of all documents. This is necessary both for the smooth inner workings of the company, and for the successful completion of external audits. For example, if your company uses strict reporting forms, it is necessary to know how to properly take into account.
You will need:
- Reporting forms; - Ledger forms.
Instruction how to fill book accounting forms of strict accountability
Find out what papers are strict reporting forms (BSO). BSO - these are documents that can serve as a substitute for cash receipt. These include tickets, vouchers, receipts, and various so on. They all need to use and take into account the special rules.
Make a book for accounting blanks. It should consist of separate sheets affixed with page numbers. Pages must be sewn thread, which is necessary to fix the paper adhered on the back side of the book. On paper, there should be printing organization in such a way that the insertion of new and removal of old book pages was impossible without violating the integrity of the seal. Also next to the stamp of the organization should be the name and signature of the responsible employee. It also indicates the number of pages in the book keeping, in order to avoid withdrawal and replacement of sheets with the data.
Correctly fill a book. It should include all the forms of strict accountability, as well as their number, series and titles. These data are best entered into the form of a table. There is also officially accepted form of accounting, which can be found in a number of orders of the Ministry of Finance. But this form is not required for execution. For example, the number of blanks can be recorded on a daily basis or less frequently, depending on the operating conditions organizatsii.V register indicates the number of available forms, as well as transmission and reception. Each such event shall be signed by the person responsible for the storage of such documentation. With it should be a special agreement on liability. When sending documents drawn up a special act, which is usually stored together with the accounting book.
Periodically keeping strict reporting forms, referring to the book. When the inventory is to be drawn up an inventory, which also need to be stored along with the book.