Cash returned by the accountable person for the previous sub-report must be deposited to the Bank account.
The Central Bank reminded that the «cash settlement rules» prohibit spending cash from the cash register without depositing money to a bank account first.
As sources of money that can be spent, you can use (although, with some restrictions):
- revenue for goods, works, and services;
- insurance premium;
- borrowed funds;
- mutual contributions.
To spend the money returned by the employee (for example, on a new sub-report), you first have to deposit it to the current account, and then withdraw it. At the same time, the «rules» do not set any restrictions for spending cash received from the current account.