How to fill out a checkbook. What you need to know about the checkbook. Accounting: basic postings
A cash check is presented to the bank serving the client for issuing cash to the bearer in whose name this document is issued. Forms of money checks are usually collected in a checkbook (25 or 50 pieces), which the client can obtain from his bank by submitting an appropriate application. How to draw up a check and get money on it, we will tell in our article.
Rules for filling out a cash check
Before withdrawing cash from his current account, a bank client should figure out how to fill out a cash check (a sample of filling out the form is presented below in the article using the example of a Sberbank cash check). It is very important to fill in all the columns correctly, avoiding blots and corrections, otherwise the cash check will not be accepted by the bank to fulfill the requirement to issue cash to the bearer.
In accordance with the established practice of filling out a check, a bank client must indicate on the reverse side of a cash check the code and purpose of payment (1st and 2nd columns in the tabular part of the check form). In addition, the check may also contain other details that the credit institution has the right to determine. The most common requisite is the symbol of the purpose of payment, which is given in the 1st column of the tabular part of the check form. Under the tabular part with the purpose of payment must be the signature of the drawer. Checks are filled out exclusively by hand in black or dark blue ink (some banks allow purple ink), but the name of the client, his account number and the name of the banking organization may be stamped. Blots in the check are not allowed.
A cash check (a sample of which is provided at the request of the client by each bank) is checked by a bank employee for the correctness of filling in all columns, and the signature of the official of the check drawer is identified with the signature card stored in the bank.
In addition, bankers enter all the numbers of money checks that are in the checkbook issued by the company into the card with the client's signatures. The bank employee checks the check number with those already recorded on the card.
Expiry date of the check
As a rule, a cash check is accepted by a financial institution within 10 days from the date of issue (excluding the day of issue itself), indicated on the completed form of the payment document. For example, a similar rule is specified in the requirements of CB NS Bank (CJSC) for filling out and using a check from a cash checkbook by a drawer.
You can find out all the necessary information about the observance of cash discipline at the enterprise if you read our article "Cash discipline and responsibility for its violation".
A sample of filling out a cash receipt of Sberbank
The form of a Sberbank cash check is no different from the same checks that are contained in check books issued by other banks.
Below is a sample of filling out a cash receipt, which you can download from our website.
Where can I download a cash receipt form for free?
A checkbook in which several money checks are stitched is a document of strict accountability. A used checkbook must be kept for 5 years. Prior to issuance to the client, check forms are stored in the bank in a special vault.
In accordance with Art. 787 of the Civil Code of the Russian Federation, the check must contain mandatory details, otherwise it will be considered invalid. Also, the check may have details that are determined by the bank. However, the bank can also develop its own form of cash check. Therefore, it is difficult to download a universal form of a cash receipt.
Almost every normally functioning enterprise has one or even several open banks. With the help of these accounts, the company can carry out the necessary non-cash payments. But what if you need to pay in cash? There are three main methods of cash payments approved by the current legislation.
Method one. Checkbook and its filling (classic version)
A checkbook is the most common means of replenishing cash at the cash desk of an enterprise. Previously, this book must be purchased at a servicing bank. There are books with 25, 50 or more sheets. In order to withdraw money from the account, it is necessary to fill out a check and present it to the bank. A check can be drawn in the name of any person who will receive the money. The bank will pay money on the presented check only if this check is filled in in strict accordance with the established procedure for filling and using checks. This order includes several items:
The advantages of using a checkbook are:
- strict control over the withdrawal of cash from a bank account (because withdrawals are made only by check);
- a very high degree of security (money will not be issued by the bank in the absence of the necessary details, the signature of the drawer and the seal).
Cons of a checkbook:
- additional expenses in the form of a bank commission for cash withdrawals;
- extra time required to travel to the bank and receive funds;
- in case of the slightest violation of the rules for filling out a check, this check will not be accepted by the bank for payment.
Method two. Corporate plastic card (electronic check book)
Many banks, keeping up with the times, offer their customers to open a corporate card. It can be a registered or depersonalized plastic card with a pin code. Quite often, enterprises using a corporate card provide it at the disposal of a financially responsible person to pay for current purchases. An employee who makes a payment using a corporate card must report to his enterprise for each amount spent. In this case, supporting documents are strict reporting forms, cash and sales receipts.
Each bank gives its cards certain features or imposes some restrictions. Some banks, for example, do not allow cash withdrawals from an ATM using a corporate card. And other banks, whose range of services is much wider, allow, for example, to set certain limits on each card.
Advantages of a corporate plastic card:
- no bank commission when spending funds;
- round-the-clock access to the funds on the current account;
- significant time savings in obtaining funds from the bank and their subsequent issuance under the advance report;
- control over the use of funds using bank statements;
- the ability to pay for various kinds of expenses: representation, travel expenses or expenses for the business needs of the enterprise.
Method three. Named plastic card
This option is most suitable for individual entrepreneurs.
In this case, the entrepreneur is given the right to choose one of two options:
- each time separately transfer the required amount from your current account to a plastic card;
- submit an application to the servicing bank with a request to transfer all funds received to the current account to the indicated plastic card. In this case, the card will be attached to the account, and it can be used to spend funds within the limits available on the current account.
The disadvantage of this method may be a bank ban on transferring funds from a current account to a registered plastic card of an individual entrepreneur. In this case, the servicing bank, as a rule, offers the individual entrepreneur to open a corporate card (such as is opened by organizations).
Instructions for withdrawing money from a current account by check
There are two options for withdrawing money from your account:
- Order a checkbook.
- Order a plastic card.
First you need to order a blank checkbook in the bank. For this, an application is written in the form of a bank. Checkbooks come in different denominations - 25 and 50 sheets each. In the application, you need to indicate which checkbook you want to issue.
Then a power of attorney is issued to the official who will receive the form of the checkbook. If the form will be received directly by the head, then a power of attorney is not required.
Usually, the bank reserves 2-3 working days for issuing a blank checkbook. After this period, a bank employee by phone reports that the checkbook is ready and you can pick it up. For registration and issuance of a checkbook, the bank removes a commission from the current account of the enterprise.
A bank check consists of two parts: the spine and the check itself. They are separated by a cutting line. When submitting a checkbook to a bank teller, both the check and the stub must be filled in. Read on to find out how to complete a check. The check is valid for 10 days from the date of its completion.
In order for any official, with the exception of the head, to receive money from the company's current account by check, it is necessary to issue a power of attorney at the bank in advance to receive money. Only the head of the enterprise has the right to receive money from the bank without such a power of attorney. The power of attorney is provided by the bank.
Then, upon receipt of money by check, the bank operator accepts a checkbook with a completed check and a passport of the person receiving money by check (a power of attorney must already be issued for this person). After checking the correctness of filling out the check and verifying the passport data of the representative of the company, the operator cuts off the check from the spine. As a result, the spine remains in the checkbook, and the check is with the bank employee. The checkbook and passport are returned to the representative of the company. After that, the bank employee makes marks in the check and cuts out the control stamp, this stamp is also given to the representative of the enterprise.
The check itself is transmitted through the internal channels of the bank by the teller for secondary verification to the controller, in another window of the bank the controller receives the passport of the person receiving the money. After checking the information, the controller puts marks in the check and returns the passport to the representative of the company. After that, through the internal channels of the bank, the controller sends a check to the cashier.
The person receiving the money by check goes to the cash desk and hands over the passport and control stamp to the cashier. The cashier once again checks the correctness of the check, makes notes on the check and asks to sign that the money has been received. Only then is the money released.
Instructions for filling out a checkbook sheet
Each check contains fields intended for written completion by the recipient. The handwriting, the slope of the letters and the color of the ink in one check must be the same. The field "Chequer" located at the very top of the check is filled in first. It allows a short name of the organization, for example, ProfiRost UTs LLC.
The amount in the next field “for ______ rubles. ___ kop." filled with numbers. If an empty space remains after the numbers, it should be crossed out with two parallel lines for the entire length, for example, “for 10,000 === rub. ===cop."
The fields “place of compilation”, “date”, “month in words” are filled in accordingly, for example: “city of Krasnoyarsk "May 10, 2017".
In the "PAY" field, the last name, first name and patronymic of the employee to whom the check is issued are indicated in the dative case. The empty space left after the text is also crossed out with two parallel lines to the end of the field (for example, Morozov Pavel Mikhailovich ============). It is strictly forbidden to go beyond the borders of the table when crossing out.
In the "amount in words" field, the amount to be paid on the check is written with a capital letter. Indents from the beginning of the field are not allowed. The entry of the amount ends with the word "rubles" or "kopecks". The remaining empty space is also crossed out with two lines, for example, "Ten thousand rubles ======".
In the field "SIGNATURES" the signatures of authorized persons of the organization are affixed. The first signature usually belongs to the head, the second - to the chief accountant. If there is no second signature in the signature and seal sample card, then the signature is put only by the head.
In a specially designated place for the imprint of the check issuer's seal (this field is located to the left of the table with the PAY requisite), the organization's stamp is placed. In this case, the print should not go beyond the boundaries of the intended place and go to the edges of the table on the right.
On the reverse side of the check there is a table in which, in the column "Direction of issuance", the directions of spending funds with the corresponding amounts for each item are indicated. If there are several goals, then several lines of this table are filled accordingly. The amount indicated on these lines, when added together, must give the amount indicated on the first page of the check.
This table contains the following characters:
40 Payroll and social payments
46 Loans for the purchase of agricultural products
50 Issues for the payment of pensions, benefits and insurance benefits
53 Other issue
58 Withdrawals from accounts of individual entrepreneurs
Symbol 53 is most often used to receive funds for household expenses.
The last line of this table also contains the signatures of the officials of the organization, if the position of an accountant is not provided, then one signature is affixed - the head.
Below the table in the field "Received the amount indicated in this check" is signed by the person receiving the funds. This signature is put in the presence of a bank cashier and must be similar to the signature in the passport of the person receiving the money. It is strictly forbidden to put the signature of the person receiving the money on the check in advance.
Next, the “Presented” field is filled in, where the passport data of the employee receiving funds by check is entered. Passport data must be entered strictly in the form as they are indicated in the passport. The series and number of the passport must be written with spaces. You should not write the “No” sign before the passport number, just make a space. The word "issued" before the name of the authority that issued the passport does not need to be written. In the event that the word “district” is indicated in full in the passport, then it should be written in full, but if “district” is indicated in the passport, then this information must be entered in the check in this way. The same applies to the spelling of the requisite “city”, if the passport indicates “Krasnoyarsk” or “Krasnoyarsk”, then this should be written on the check. Before the date of issue of the passport, you do not need to write the word "from" and after the date you should not put the letter "g".
22.08.2019
All enterprises carry out operations to pay for goods, works and services in accordance with the agreements concluded with counterparties, employees strictly according to the accounts.
Some needs of the company can be resolved using cash (payment of wages, purchase of household and office supplies), which can be received by the head of the organization or his representative.
What is it needed for?
The receipt by the owners of cash from the current account can be carried out only with the help of a cash check.
It is a part that is drawn up by a legal entity or an individual entrepreneur.
Checkbooks are used by various types of credit institutions (public and private).
Rules and procedure for filling
The check book consists of several identical money checks (up to 50 sheets). When it becomes necessary to receive cash, an employee of the enterprise fills out a check strictly in order.
It is important for a client of a credit institution to fill in all the lines in a cash receipt correctly, without errors and blots.
The signature and seal on the document is affixed in the presence of a bank employee.
He checks the correctness of filling in the lines in the check, and also identifies the submitted signature sample of the check drawer with a bank card stored in a credit institution.
In addition to the samples of signatures of the head, trusted persons, the numbers of checks in the checkbook are recorded in the client's card, which are also carefully verified.
A facsimile signature on a check is not allowed.
Funds are issued to a trusted employee upon presentation of an identity document.
How to fill in for receiving cash in a bank from a current account to a cash desk?
The form of the form consists of 2 blocks: the spine and the main one.
The information in them is almost identical, in the spine the amount of information is only slightly compressed and key points are indicated.
Having filled in all the required details in the document, the right block (main) is torn off along the cut line, which is the basis for receiving cash at the bank's cash desk and transferred to the bank employee.
The left block (spine) remains in the book with the legal entity.
When filling out the front part of the form, the following information is entered in the corresponding columns of the check:
- the name of the individual entrepreneur or enterprise in accordance with the constituent documentation;
- current account number of the legal entity;
- the desired amount of money to be received (in numbers, in rubles and kopecks), the numbers are written as close to each other as possible, without leaving large gaps, if there is still space left, then it is necessary to fill the void with a dash;
- the name of the city, settlement where the check is issued;
- date of drawing up the document and the name of the credit institution;
- personal information (full name) in the dative case of the employee who is entrusted with receiving money;
- the required amount for issuance (in words), a dash is put in the empty space of the column;
- the first and second signatures of responsible persons in accordance with the bank card.
On the reverse side of the form, the bank's client indicates the code and purpose of the amount issued to him.
If the organization has several different goals and a huge amount, then it should be divided in the right shares in the appropriate lines.
Also, a separate credit institution may determine additional details required for filling.
The lines below are intended for entering information by bank employees.
How to arrange a spine?
The stub remains with the current account holder (in the checkbook) and contains the following information:
A stamp is affixed to the issued check if its presence is recorded in the credit institution's customer card.
When there is no print information, the designation "b / n" is indicated.
Until recently, business entities, according to the norms of the law, had to use seals and stamps in their activities.
But since 2016, the requirements have changed.
Now enterprises, like individual entrepreneurs, have the right to draw up their documentation without the participation of stamp products.
Their application is mandatory when fixing this norm in the local acts of the company.
Financial assets in cash go to the cash desk of the company, then they are issued, its number is written on the back of the spine. The dates on the receipt and receipt must match.
Whose signatures does it contain?
A certain category of employees has the right to sign a check for presentation to the bank of the organization.
Basically, they include directors and their deputies.
Download a blank form in word and a completed sample
This is what the sample looks like:
Validity
There are several types of checks:
Any completed checkbook form has its own expiration date for applying to a financial institution:
- 10 days - on the territory of Russia, the day the check is issued is not taken into account;
- 20 days - in the territory of the CIS;
- 70 days - if the check is issued on the territory of another state.
The main requirements for filling out a cash check:
- when filling out the form, you must use blue ballpoint pens;
- writing the amount starts from the left edge and ends with the currency designation;
- in the event of a blot, correction, typographical error, the entry “cancelled” or “spoiled” is made, the form is crossed out;
- fixing the full surname, name and patronymic of the recipient is a prerequisite.
The drawer keeps check stubs for 5 years, and when the current account is closed, the check book is returned upon application, indicating the numbers of the remaining pages.
In the main points, the rules for filling out cash checks in all banks are similar. In practice, there are only minor additions and changes.
Samples of filling out a check in each credit institution must be submitted at the request of the client.
The checkbook must be protected with special care, with access to it restricted to unauthorized citizens. The best place for storage is a safe.
It is issued to a specific legal entity, it is prohibited for third-party companies, individuals without a power of attorney (notarized) to use it.
conclusions
The use of a check comes with a number of advantages:
- security - cash can be stolen, a check (nominal) can only be used by the rightful owner, the personal identification system provides a high level of security;
- benefit - an analogue of a check is a bank card, when withdrawing cash on a check, no commission payments are provided.
A cash check is used in various life situations and gives their owners a wide range of rights and powers.
A cash receipt is a cash document on the basis of which an organization can withdraw money from its current account. The cash received can be used to pay salaries, to the needs of the organization or to issue money to accountable persons.
When it becomes necessary to withdraw money from the bank, the organization fills out a cash check and transfers it to the bank, on the basis of this document, the bank issues funds to the organization from the current account. How to fill out a checkbook? Below you will find useful recommendations for filling out a cash advance check, at the end of the article there is an example of filling out a checkbook.
By opening a bank account, the company receives a checkbook, which contains a certain number of checks. This document must be filled out carefully, as errors and corrections in it cannot be allowed. If something is indicated incorrectly, you will have to fill out the document again. At the same time, it is worth noting that it is not necessary to tear out an incorrectly completed check from the checkbook, it is simply crossed out and a cancellation mark is put.
What does a checkbook look like? It consists of a certain number of checks, each of which consists of a spine and a tear-off part. The check itself is filled on both sides. Let's take a closer look at each part.
Sample of filling out a check
Filling out the form starts from the front.
Check stub on the front side - you need to specify the following data:
- the amount to be withdrawn;
- date, which must coincide with the date of issue of the check;
- surname, initials of the person to whom the check was issued in the genitive case;
- signatures of responsible persons
- in the column "check received" the person to whom it was issued must put his signature and the current date.
Tear-off on the front side:
- drawer - the name of the organization that issued the check;
- account number - the organization's current account in the bank;
- sum in numbers;
- place of issuance - the location of the bank (settlement);
- date – check issue date;
- the name of the bank in which the organization's current account is opened;
- company seal;
- at the bottom is written the phrase "pay to whom (full name in the genitive case) the amount (the amount is indicated in words."
On the reverse side, on the tear-off part, you need to indicate what the cash will be spent on (expense purposes in the checkbook), the necessary one is selected from the presented expenses and the amount that is planned to be spent on these expenses is indicated in the corresponding line.
After the money is received at the bank, the recipient will put his signature under the table with expenses.
Also below you need to fill in the passport details of the bearer of the check (cash recipient indicated on the front side of the form).
After the check is filled, the tear-off part is cut off and transferred to the bank, the spine remains in the checkbook. Based on this tear-off part of the check, the bearer will receive cash, the tear-off part remains in the bank.
After the money is received in the bank, on the spine on the reverse side, the accountant makes an entry about the posting of money to the cash desk of the enterprise, for which the number and its date are indicated, and the accountant himself puts his signature.
If a check is used to receive money at the bank, then in order to transfer it to the bank, an application for a cash deposit is filled out, a sample of which can be downloaded
