Let us consider the following situation: the company wants to get cash out of the bank's business expenses. How can I do that?
Chief accountant gets from its safe-book designed to get cash in the bank, and it fills one check. In it, he indicates the amount of money that should be obtained, and the name of the cashier (a person entrusted with the receipt of money). This person signs the check, and an accountant with the firm's director assured his signature by signing the same receipt. Filled check the seal of the company, it comes out of the book and gave them into the hands of the cashier.
When the cashier will bring money to the company, and will hand them to the cashier, the fact of putting money will be issued credit cash order. All of these actions on the chart will reflect a Aksenov provodkoy- credit debit 51- 50.
To make a posting in the Register, in theory, enough to have one primary document.
And we have a whole bunch of them: check from the checkbook, the spine of this check, bank memorial order, bank statement, cash order.
In its supervisory work I try to explain what these documents are the primary, which organizational and administrative, and which financial statements.
Why do I need to write all these 5 documents?