Cash delivery by employee
Often, companies do not use the services of special collection services and transport money themselves to be credited to a bank account. In this case, how do you draw up documents and make accounting entries? The document confirming the fact of transportation of funds is the RKO. In the order, among other mandatory data, it is necessary to indicate the full name of the responsible employee; his passport details. When receiving cash, the employee must sign the order.
After the money is deposited into the account, the organization is issued a bank receipt. This form is attached to the RKO. There are two types of wiring:
- Upon receipt of funds to the account on the day of transportation - D 51 K 50.
- When cash is credited on the next working date - D 57 K 50 (at the time of transfer of funds to the employee), D 51 K 57 (at the time of transfer of funds to the account).
Receiving cash from the bank
Receipt of cash from the bank is reflected in the document “Cash receipt order” with the transaction type “Receipt of cash from the bank”.
