Szerző:

Te hallottál már a házipénztárról?

Házipénztár. Milyen fenyegető szó. Vagy azt sem tudod, mi ez? Nem lennék meglepve.

Új ügyfél jött hozzánk, új társaság, az előző kft-jét másik könyvelő könyvelte. Nem új vállalkozó tehát és most tanulja a házipénztár vezetését. Nem értem.

Természetesen nem ő a hibás, honnan tudhatná! De mit csinált a könyvelője?

Nem szoktam előző könyvelőt hibáztatni, az nem az én műfajom. Nem lehet tudni, hogy a vállalkozó nem ért meg valamit, vagy tényleg a könyvelőt nem érdekli az ügyfele. De az azért borzasztó, hogy egy gyakorló vállalkozónak fogalma sincs, mi az a házipénztár!

Ha te sem találkoztál még a témával, akkor most beavatnálak: ha társaságod van, a számviteli törvény hatálya alá tartozol, akkor – mint ügyvezető – köteles voltál a megalakulástól számított 90 napon belül elkészíttetni a vállalkozásod pénzkezelési szabályzatát. Ez nem könyvelői feladat, a hiányáért te felelsz!

Ha ez megvan, akkor ennek örömére be is kell tartani a benne foglaltakat és vezetned kell az úgynevezett házipénztárat. Miért is fontos ez?

A NAV bemegy az üzletedbe és készpénz-rovancsot csinál.

Ennek az a menete, hogy

  • lehúzatja az X zárást a pénztárgépedből, amibe ugye az induló készpénzállomány is be van ütve,
  • majd előveteti veled a gép mellett tartandó “Pénztárgép napi bevételének módosító tételei” elnevezésű tömböt is (ez a nyomtatványboltban kapható, és szigorú számadás alá esik!). Bármilyen rontott, tévesen beütött tétel van a pénztárgépben, azt ezen kell javítani.
  • Emellett kötelező az üzletben tartani a nyomtatványboltokban kapható “Napi pénztárjelentés” tömböt, ami arra szolgál, hogy beleírd azokat a tételeket, amiket a költségszámlák fedezetére veszel ki. Enélkül ugyanis nem lehet pénzt kivenni a pénztárgépből! Helyette egyébként használhatsz excel táblázatot is, sőt, kézzel írt lapot is, de ha hónap végén egyszerre szeretnéd megírni, akkor az egésznek semmi értelme. A könyvelőd ugyanis az anyag feldolgozása után simán produkálja, de nem ez a cél. Ettől még neked nem áll rendelkezésre a hónap bármely napjának bármelyik percében.

Nos, ezeket az ellenőr összeveti és mindjárt meg tudja mondani, hogy mennyi pénzt adj elő azonnal.

Sokan csak tanuljátok még, hogy A VÁLLALKOZÁS PÉNZE NEM A SAJÁTOTOK! Külön “zsebet” kell neki fenntartani. Nem fizetheted belőle a villanyszámládat, a magánjellegű dolgaidat. Ez a minimum, amit tudnod kell, ha vállalkozásod van. Ha ezt megérted, akkor mindent másként látsz majd…

Némi törvényi szabályozás:

A készpénzforgalom szabályozásához szorosan kapcsolódik a pénztárjelentés vezetése. A pénztárjelentést úgy kell vezetni, hogy abból a készpénzállomány könyv szerinti értéke bármikor megállapítható legyen, biztosítva ezzel a tényleges készpénzállomány ellenőrizhetőségének lehetőségét. A pénztárjelentést – az előbbiekből következően – folyamatosan kell vezetni, és időszakonként, legalább havonta zárni kell. A pénztárjelentés zárásának gyakoriságát a készpénzforgalom tételnagysága alapján kell meghatározni és a pénzkezelési szabályzatban rögzíteni. A készpénzforgalommal kapcsolatos döntéseket az Szt. 165. §-a (3) bekezdésének a) pontjában foglaltak alapján kell meghozni, ezek szerint: a pénzeszközöket érintő gazdasági műveletek, események adatait késedelem nélkül, készpénzforgalom esetén a pénzmozgással egyidejűleg a könyvekben rögzíteni kell. A könyvekben történő rögzítés – amely rögzítés elsődlegesen lehet az analitikus nyilvántartás is – célja a pénzforgalom ellenőrzése, a kérdéshez kapcsolódóan a mindenkori készpénzállomány nagyságának dokumentálása.

Javaslom, hogy töltsd le innen a házipénztár problémáiról szóló ingyenes anyagomat, segíteni fog a megfelelő vállalkozói szemlélet kialakításában!

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