The Central Bank has amended the procedure for conducting cash transactions, which entered into force on August 19, 2017. We will tell you about what has changed in cash transactions in 2017, the execution of cash documents, and the procedure for issuing accountable funds.
What regulates the procedure for conducting cash transactions in 2017
The cash discipline of legal entities and individual entrepreneurs, regardless of the taxation regime they apply, is regulated by a single normative act- Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions”. From August 19, 2017, this document is valid in new edition(Decree of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U).
The procedure for conducting cash transactions when using online cash registers
Before the introduction of online cash registers, sellers were guided by clause 5.2 of the Procedure for maintaining a cash desk, drawing up a cash receipt order (PKO) at the end of the day for the total amount of cash accepted. PKO was issued on the basis of the control tape withdrawn from the cash register, strict reporting forms that replace the cash receipt, and other documents specified in the law on cash registers dated May 22, 2003 No. 54-FZ. Now this paragraph of the Rules for Conducting Cash Transactions has been canceled, and one should be guided by paragraph 4.1 set out in the new edition, instructing organizations and individual entrepreneurs to draw up PQS on the basis of "paper" or electronic fiscal documents- checks, BSO and others, according to the law on cash registers.
Keeping a cash book and issuing cash orders
The cash book in the form No. KO-4 is necessary for keeping records of cash transactions for the receipt and issuance of cash. All legal entities are required to keep a cash book, while small businesses are allowed not to set a cash limit.
In addition, individual entrepreneurs may not draw up credit and debit orders at all, and not keep a cash book, but only on condition that they keep records of income, income / expenses, or physical indicators in accordance with the Tax Code of the Russian Federation (clause 4.1 of the Procedure). This for entrepreneurs is a simplified procedure for cash transactions.
With the entry into force of the amendments, the circle of persons who can make entries in the company's cash book has significantly expanded. If until 08/19/2017 only the cashier had the right to do this, now it can be any person authorized by the head - an employee of the enterprise (clause 4 of the Order).
Registration of cash transactions upon receipt of cash is accompanied by the preparation of an incoming cash order in the form No. KO-1. Unlike the “consumables”, the PKO consists of two parts - an order and a tear-off receipt with the seal and signatures of the cashier and the chief accountant, which is transferred to the depositor. Previously, even if the PKO was issued in in electronic format with electronic signatures, the receipt for transferring the “cash” to the depositor still needed to be printed on paper. Now, when forming a “prikhodnik” in electronic format, a receipt can be sent to email the depositor, if he so requests. If the PKO in the organization is drawn up in a "paper" form, the receipt is transferred exclusively to the hands (clause 5.1 of the Procedure).
The Central Bank “simplified” some cash transactions. In an electronic outgoing cash order, it is no longer necessary to verify the compliance of electronic signatures with a sample (clause 6.1 of the Procedure). The recipient of cash can also affix his electronic signature in the electronic "consumable" (clause 6.2 of the Procedure).
Conducting cash transactions when issuing "accountable" money
Cash can be issued to employees - accountable persons for production needs, business trips, etc. Having spent the money received, the “accountable” must report on their use by providing an advance report and supporting documents within 3 working days after the end of the period for which the funds were issued, or from the day they return to work after returning from a business trip.
Innovations in the procedure for conducting cash transactions by legal entities and individual entrepreneurs have significantly affected the “accountable” sphere. From August 19, 2017, it is possible to issue cash to an “accountable” both on the basis of an internal administrative document - an order, instruction, etc., and upon a written application from an employee. Previously, a statement indicating the amount and purposes for which accountable funds are needed was the mandatory and only basis for issuing a cash settlement. The content of the administrative document, or statements drawn up in any form, must contain the following information: Full name. accountable person, the amount issued in cash, the period for which it is issued, the purpose of the issue, the signature of the head and the date (clause 6.3 of the Procedure).
Another important change in the 2017 Cash Operations Procedure is the abolition of the ban on issuing accountable money to employees who are in arrears on past advances.
Until 08/19/2017, the issuance of funds accountable to someone who has not yet reported for cash received earlier, or has not returned them to the cashier, was considered gross violation cash discipline and threatened with a fine of up to 50 thousand rubles, according to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. This rule no longer applies: even if the accountable person did not provide an advance report on the money received, or did not hand it over to the cashier within 3 days after the expiration of the established period, it is possible to give him new money in the “report”. This conclusion follows in connection with the exclusion of paragraph 3 from clause 6.3 of the Procedure approved by the Central Bank of the Russian Federation. Conducting cash transactions does not prohibit legal entities and individual entrepreneurs from setting the maximum amount of accountable amounts, in excess of which new advances will not be issued to the employee. Such a restriction will help to avoid unreasonable accumulation of debts for "accountables".
Also, accountable money not returned by employees on time, which they did not report, can be withheld from their salary. To do this, no later than one month after the expiration of the established period, an order for collection is issued. In this case, the employee must obtain consent to the deduction. If he does not agree with the amount recovered, the employer will have to go to court (Articles 137, 248 of the Labor Code of the Russian Federation).
Cash transactions are operations related to the receipt, issuance, storage of cash and execution of cash documents. Cash transactions are carried out according to the rules established by the Central Bank: Instruction of March 11, 2014 N 3210-U and Instruction of October 7, 2013 N 3073-U. These rules are called cash discipline, and this concept includes:
- maintenance of cash documents, processing the movement of cash Money;
- compliance with the cash balance limit;
- restriction of cash settlements between entities entrepreneurial activity within the framework of one agreement in the amount of not more than 100 thousand rubles.
Only those taxpayers should not observe cash discipline that operate exclusively through non-cash payments. The need to register cash transactions is not affected by the presence of a cash register or the selected tax regime. There is only one rule here - if there is any movement of cash, then cash discipline must be observed.
Cash documents
Cash transactions are documented in the following documents:
- Cash receipt at the cash desk - incoming cash order for. Such an order is filled for each receipt of money at the cash desk, but if it is cash issued by a cash register check or a letterhead strict accountability, then the order is issued for the total amount of cash received per day.
- Issuance of cash from the cash desk - an expense cash warrant for. Upon receipt of such an order, before issuing money, the cashier must check the signature of the accountant (or manager, in the absence of an accountant), the availability of supporting documents and verify the identity of the recipient of the money.
- The data of incoming and outgoing orders are entered into the cash book according to. At the end of the day, the balance of cash in the cash register is displayed. If during the working day no cash transactions were carried out, then entries in the cash book are not made.
- The book of accounting for the funds issued and accepted by the cashier will be kept only if there are several cashiers in the organization. She processes the transfer of cash between the senior cashier and the cashiers during the working day.
- Cash withdrawal for payouts wages, scholarships and other payments to employees are drawn up not only with an account cash warrant, but also with statements: settlement and payment for and payment for.
Checkout limit
Cash limit - this is the maximum allowable amount of cash that can be stored in the organization's cash desk at the end of the working day. Each enterprise establishes the specific amount of this limit by an internal order, based on its amount of revenue according to special calculation formulas given in the appendix to Directive No. 3210-U of March 11, 2014. Cash in excess of the established limit should not be at the cash desk, they must be handed over to the bank. An exception to this rule is allowed on the days of payment of salaries, as well as on weekends and non-working days. holidays if the organization carried out cash transactions these days.
Individual entrepreneurs and (enterprises with no more than 100 employees and no more than 400 million rubles in annual revenue from the sale of goods and services) from June 1, 2014 the cash balance limit may not be set. The fact that the cash limit is not set, you must issue a special order. If such a decision is made, then all cash proceeds can be stored at the cash desk without any restrictions.
We draw the attention of those individual entrepreneurs and LLCs who already worked with cash before June 1, 2014, which means they should have had an order to set a limit. This order must be reissued, because until June 1, 2014, the Regulation of the Bank of Russia dated October 12, 2011 N 373-P "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" was in force, which has already been canceled. The previous order based on this Regulation is invalid. You can set the same limit, you just need to change the basis of the order to Instruction of March 11, 2014 N 3210-U.
If you want to refuse to set a cash limit, then you cannot simply cancel the previous order in an order to this effect. According to the tax authorities, the cancellation of the old order does not mean the cancellation of the limit as such, but only the cancellation of the previously calculated limit amount, which means that new limit equals zero. In this case, any amount of cash on hand at the end of the day will be overlimit. Strange logic, which, nevertheless, can deprive the organization of 50,000 rubles (the amount of a fine for violation of cash transactions for an LLC). Based on this, the new order must necessarily contain a wording like “Keep cash in the cash register without setting a limit on the balance in the cash register”. This phrase is also suitable for those who issue a cash limit order for the first time.
Cash limit
Limit of cash payments in the amount of 100 thousand rubles. within the framework of one agreement applies to payments between business entities, that is, individual entrepreneurs and organizations among themselves. With individuals who are not entrepreneurs, the cash settlement limit does not apply, as well as when issuing accountable amounts, salaries and other social benefits to employees from the cash desk.
If you pay for goods or services in cash, you can give the accountable person any amount for payment, provided that the limit of 100 thousand rubles under one contract will be maintained. For example, you sent your manager to different addresses: buy materials for production, pay for any services, order work. If for each of these transactions the amount does not exceed 100 thousand rubles, then you can give him up to 300 thousand rubles.
Another thing is how safe it is to transport and pay off a large amount of cash? Cashless payments are both more profitable (there is no bank commission for cashing out), and safer.
Simplified order of cash discipline
By this concept, they mean the opportunity to refuse to establish a cash limit by entrepreneurs and small businesses, as well as the opportunity that only individual entrepreneurs have received since June 2014 - not to document cash transactions.
But although such a right exists, in practice it will not always be possible to use it. Definitely, only individual entrepreneurs without employees (or those who pay salaries to employees in a non-cash manner), who, moreover, do not accept cash from anyone, have this opportunity. Why? The fact is that the Instruction of March 11, 2014 N 3210-U contains conflicting norms:
- Clause 4.1. Cash transactions are executed by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents). Individual entrepreneurs, leading in accordance with the law Russian Federation on taxes and fees accounting for income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be issued.
- Item 5. Acceptance of cash legal entity, individual entrepreneur, including from the person with whom it is concluded labor contract or a civil law contract (hereinafter referred to as the employee), is carried out according to .
- Clause 6. The issuance of cash for payment of wages, scholarships and other payments to employees is carried out according to, .
In paragraphs 5 and 6 there is no usual clause (with the exception of ...) and it turns out that the requirements apply to individual entrepreneurs as well. Considering how often the Ministry of Finance and the Federal Tax Service can change their point of view on the same issue, it can be assumed that these provisions carry the risks of tax disputes. Therefore, while there are no official comments on these issues, it is safer to keep cash documents.
The second reason why individual entrepreneurs must continue to keep cash documents is that filling out the book of accounting for income and expenses in all modes (except for when KUDiR is not kept) is based on primary documents. Such documents confirming the receipt and expenditure of cash are just warrants in the form and. Based on this, individual entrepreneurs leading KUDiR cannot refuse to maintain cash documents at all, because. they will have no reason to make entries in the ledger.
It turns out that only individual entrepreneurs who do not pay salaries in cash, do not receive cash from anyone, and do not enter data into KUDiR (that is, only on UTII) can not keep cash documents in reality. As you can see, the “simplified order of cash discipline” turned out to be very tricky. In fact, the only real simplification in the conduct of cash transactions so far is one - the ability not to set a cash limit.
If an individual entrepreneur decides to refuse to maintain cash documents (we have already indicated the risks) and not set a cash limit, then an order must be issued about this. While there is no such order, the individual entrepreneur must obey cash discipline.
How to get money from a business? Registration of cash transactions
Business goes on, incomes grow, free cash appears, which a merchant can spend on himself. How to do it? For some founders of an LLC, it comes as a surprise that they cannot at any time receive money from the cash desk for their needs or withdraw it from a cash account. But individual entrepreneurs can. But first things first.
First - about legal status property of a legal entity. The authorized capital in the form of cash or other property does not belong to the founder of the LLC. Everything that was contributed during the registration of the company and everything that was earned in the course of its entrepreneurial activity is the property of the legal entity. A founder working in his own company can receive a salary in it as an ordinary employee if an employment contract is concluded with him. Even if this is the only founder (participant) who manages the organization himself, he cannot manage the money of his LLC at his own discretion. By the way, the possibility of concluding an employment contract with sole founder- the leader is still controversial, and you can find out about the latest opinion of the Ministry of Finance on this topic
Another opportunity (and the only one if the founder does not work in his organization) to receive money from the business is to direct the profits received to dividends. We considered the issues of taxation of wages and dividends of the founder of an LLC in the example of the article But we are in this case the question of taxes is not of interest, but whether the founder can take cash from the cash desk for his needs or withdraw it from the current account? No, he can not, therefore, the issue of registration of such cash transactions is not even worth it.
Now - about IP. On the one hand, an individual entrepreneur is liable for his obligations with all his property, except for that which cannot be recovered. But on the other hand, all the property and money of an individual entrepreneur, including those received from entrepreneurial activities, are his property, which he can dispose of as he likes (unless there is a debt on taxes and contributions).
An individual entrepreneur does not receive a salary from himself, but he can take cash from the cash desk or from a current account at any time. The right to do so is given by Directive No. 3073-U. If the money is transferred to the payment card of an individual, then such a transfer is not a cash transaction and is not issued by cash documents. The amounts that an individual entrepreneur can spend from the cash desk or from a current account for his personal needs are not limited, but tax and insurance premium arrears cannot be allowed. If an individual entrepreneur refused to maintain cash documents and issued an order to this effect (see the Simplified Procedure for Cash Discipline section), then the receipt of cash is not formalized in any way. If cash documents continue to be maintained, then on the basis of the payment of money in the cash receipt, it is necessary to indicate: “Issuance of funds to the entrepreneur for his own needs” or “Transfer to the entrepreneur of income from current activities”.
Control over cash transactions
Until 2012, the control of cash discipline was assigned to banks, but now this function is only for the tax authorities. Adjusts this feature Administrative regulation, approved by Order of the Ministry of Finance dated October 17, 2011 N 133n. What are the tax authorities entitled to when checking cash discipline?
- Accounting for cash at the box office.
- Printout of reports from the fiscal memory of cash registers and used fiscal memory drives.
- Verification of all documents executing cash transactions: register of the cashier-operator, cash receipts and debit orders and their registration journal, cash book, etc.
- Actions to verify the issuance of a cash receipt, which, although they are not called a test purchase (because they relate to investigative control measures), may represent visual observation, with or without the use of video-audio recording methods of purchasing and paying for goods.
Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts, entails the imposition of an administrative fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation:
- for officials (heads of an organization or individual entrepreneurs) - from 4,000 to 5,000 rubles;
- for legal entities - from 40,000 to 50,000 rubles.
At the checkout, he gives it to the company (Instruction dated March 11, 2013 No. 3210-U). For example, he himself must determine where and how to equip the cash desk, how to store documents, approve the procedure and terms for conducting cash audits. Even more rules are set by the head of the company in which there are separate divisions.
You can each decision of the head of a separate order. But it is more convenient to draw up a single document - a provision on the conduct of cash transactions. And in it to collect, if not all, then most of the important additions to the official cash order.
Moreover, to formulate their rules in such a way that it would be easy to fulfill them, but this did not go to the detriment of the organization. Our article will help you not to miss the main thing when drawing up such a document. BUT finished sample provisions on the conduct of cash transactions are presented below.
The most important information to include in a regulation
The provision does not need to duplicate the requirements from Ordinance No. 3210-U. Just make a link to this document. ( 1 ) It is necessary to describe in detail only those of its points that are not clearly formulated, as well as points, the settlement of which the Bank of Russia directly entrusts to the head of the company.
Where and what is the cash desk in the company (2). The director of the company himself determines what should be the place in the company for conducting cash transactions, that is, the cash desk (clause 2 of Directive No. 3210-U). It can be envisaged that it has a barred window through which the cashier issues and receives money. And the safe in which they are stored is firmly attached to the floor. But if the director considers such precautions superfluous, then in the position one can only name the place where the cashier works. For example, an accounting room or office No. 4 (see the sample provision on conducting cash transactions above).
Who is the cashier in the company (3). The manager needs to decide who in the organization conducts cash transactions, that is, works as a cashier (clause 4 of Directive No. 3210-U). You can choose this person only from among the employees of the company. For example, you cannot appoint an employee of a specialized organization to which the company has transferred accounting to be a cashier. But from the workers you can choose anyone.
So, if there is no cashier position in the company according to the staffing table, the director can appoint them at least the chief accountant, at least the secretary. The main thing for him is the official rights and duties of a cashier and to acquaint him with these rights and duties.
There is no need to enter the rights and obligations of the cashier in the provision. And even more so to call him his full name. Otherwise, then you will have to make amendments with each personnel reshuffle.
Suffice it to say, for example, that a cashier is an employee who holds this position in accordance with the staff list and with whom an employment contract has been concluded. Or establish that the cashier in the company is a payroll accountant. Then in job description accountant (or an employment contract with him), you must enter the rights and obligations of the cashier and let him sign what he read. If desired, the director can be a cashier himself.
If there are several cashiers in the company, then you need to choose which of them is the eldest. Usually the position of the senior cashier is also reflected in staffing. Then the provision can be limited to the reservation that in the company cash transactions are carried out by a senior cashier and a cashier.
What documents are in the company - electronic or paper (4). New order allows you to draw up cash register documents by hand or on a computer, on paper or in electronic form (clause 4.7 of Directive No. 3210-U).
Can be put in position possible options. But now there is an ambiguity whether the organization has the right to draw up part of the documents on paper, and part in electronic form. In addition, paper documents (except for receipts and consumables) can be corrected, but electronic ones cannot. Therefore, until the appearance of official clarifications, it is safer to do everything as before. That is, to provide in the provision that the income, consumables, cash book, statements, etc., the organization draws up in a computer program, and then prints and stores in paper form.
Who draws up cash documents (5). The director must appoint the person who in the company is responsible for the execution of cash documents, that is, receipts and expenditures. In other words, it creates them in the program and prints them out.
In practice, this is most often done by the cashiers themselves before receiving or issuing money. Then in position it should be said. After all, another option is also possible: he prints out the receipt (consumable), puts his signature on it, and then passes this document to the cashier (clause 5.1 of Instruction No. 3210-U).
Where and for how long should documents be stored (6). In the regulation, it is necessary to describe how the company organizes the storage of all documents at the checkout (clause 4.7 of Directive No. 3210-U). First, talk about the shelf life. This is five years (Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558). Secondly, about the place of storage. Usually it's bookkeeping. But it can be envisaged, for example, that documents older than three years are transferred to the archive of the company. Thirdly, who is responsible for safety (the director himself, the chief accountant, the accountant).
How is a power of attorney certified to receive or deposit cash (7). In the provision, it must be said how the company certifies copies of powers of attorney, according to which the cashier issues cash from the cash desk. Let's explain what we are talking about.
If the cashier gives money to someone by proxy (for example, an employee of the counterparty brought the goods and picks up cash payment for him), then this document must remain in the company. The cashier applies it to the consumable.
But it happens that the power of attorney is issued for a long time. Or it gives the employee the right to receive cash not in one, but in several different organizations. Then you do not need to take the original power of attorney from him. Enough to make a copy. She will lie with the cashier.
The provision must provide for exactly how this copy is certified (clause 6.1 of Directive No. 3210-U). The easiest option - the cashier makes this copy, puts a date and signature on it.
So, it can be established that only the cashier and the manager are entitled to withdraw cash from the account. Or the chief accountant in the case of the cashier's vacation. And he must transport them exclusively on a corporate car. Anything can happen on the subway and bus.
If the cash goes missing, both the company and the cashier will suffer. Usually with him about the full material so that you can recover the entire amount of damage.
What to add to the provision on separate divisions
A company that has separate divisions should devote a separate section of the provision to them. Indeed, in this part, too, it is necessary to resolve many points. Here are the most important ones.
Where the unit gives cash (10). The new rules put an end to the issue of the cash limit of separate divisions. limit value the cash balance must be established for each of them, and not only for and (clause 2 of Instruction No. 3210-U). The exception is small businesses. They have the right not to set a limit either for themselves or for their additional offices.
The procedure for calculating the limit for a unit depends on where it deposits cash: directly to the bank or to the cash desk of the head office. The option chosen for the additional office must be fixed in position.
How to send an order to the additional office about its limit (11). The head office must issue to each separate division an order on the limit set for it. We are talking about both those subdivisions that hand over cash to the bank, and about those additional offices that transfer their money to the cash desk of the head office (par. 6, paragraph 2 of Directive No. 3210-U). It is necessary to fix the procedure for the transmission of this order in the regulation.
The simplest option is for the cashier of the unit to take the order on the limit of the cash balance and sign it on the copy that remains at the head office. And the safest is to transfer the order personally to the head of the department, who himself will be responsible for giving this document to his cashier.
When and how the division transfers its cash book to the company (12). The new cash order does not explicitly state that any division of the company must maintain its own cash book. But there is a rule: separate divisions transfer to the organization a copy of the cash book sheet (paragraph 7, clause 4.6 of Directive No. 3210-U).
For this reason, it is safer to have separate books in each additional office. And in the provision it is necessary to say in what order a copy of the sheet will be transmitted to the head office and how often. The original sheet is not required to be transferred, and there are no requirements for making a copy in the new rules. This means that it can be established that the cashier of the unit sends to Main office a copy of the sheet by e-mail.
As for the deadline, there are no specific requirements in Ordinance No. 3210-U. The main thing here is to have time to transfer the entire book by the time of compilation. Therefore, the company has the right to prescribe in the provision that the sheets of the book are sent once a month, quarter or even a year.
How to approve a position
The regulation on the conduct of cash transactions must be approved by the head of the company. That's why this document it is convenient to issue it as an annex to the order of the director (see the sample order below). Employees who directly work with the cash desk - the chief accountant, accountant, cashier - must be familiarized with the new provision.
But it is better to collect their signatures not at the disposal of the head and not on the application, but on a separate sheet (it can also be made an application to the order) or in a special journal of any form. Then, even with constant personnel movements, you will not need to reprint the order due to the fact that it no longer has enough space for the signatures of responsible employees.
In the order, mention that the director approved the new regulation on the conduct of cash transactions in connection with the entry into force of the Instruction of the Bank of Russia dated March 11, 2013 No. 3210-U. And also say that the text of the regulation developed by the company is given in the appendix to the order.
In order to understand the concept of "cash discipline", you first need to understand the difference between the terms "Cash register" and "Cashier":
Cash register (KKM, KKT) is the device required for receiving money from your customers. There can be any number of such devices, and each of them must have its own reporting documents.
Cash desk of the enterprise (operating cash desk)- is a collection all cash transactions(reception, storage, delivery). The cashier receives the proceeds received, including cash register. From the cash desk, all cash expenses related to the activities of the enterprise are carried out and money is handed over to collectors for further transfer to the bank. A cash register can be a separate room, a safe in a room, or even a drawer in a desk.
So, all operations at the cash desk must be accompanied by the execution of cash documents, which is usually meant by observance of cash discipline.
Cash discipline- this is a set of rules that must be observed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).
The main rules of cash discipline are:
Who must comply
The need to maintain cash discipline does not depend on the availability of cash registers or the chosen taxation system.
How is the cash balance limit calculated?
The procedure for calculating the cash balance limit is presented in the Appendix to Bank of Russia Ordinance No. 3210-U dated March 11, 2014.
According to it, in 2019, the cash balance limit can be calculated in one of two ways:
Option 1. Calculation based on the volume of cash receipts at the cash desk
L = V / P x N c
L
V- the amount of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected amount of receipts).
P- settlement period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the most peak volumes of cash receipts were). The billing period must be no more than 92 business days
Nc- the period of time between the day in which cash was received and the day the money was deposited in the bank. This period should not exceed 7 business days, and in the absence of a bank in the locality - 14 business days. For example, if money is deposited to the bank once every 3 business days, then N c = 3. When determining N c, location, organizational structure, specifics of activity (seasonality, working hours, etc.).
Calculation example. LLC "Company" is engaged in retail. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked 21 days and received cash proceeds of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34 000 rub.(357,000 rubles / 21 days x 2 days).
Option 2. Calculation based on the volume of cash withdrawals from the cash desk
This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).
In this case, the formula is applied:
L = R / P x N n
L– cash balance limit in rubles;
R- the volume of cash withdrawals for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash withdrawals;
P- the settlement period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash withdrawals were). The billing period must be no more than 92 business days, while its minimum value can be any.
N n- the period of time between the days of receipt of money in the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 business days, and in the absence of a bank in the locality - 14 business days. For example, if money is withdrawn from the bank once every 3 business days, then N n = 3.
Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds, buyers pay through the bank. However, from time to time the company withdraws cash from the bank for settlements with suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.
In December, the company worked 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Wages were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(455,700 rubles / 21 days x 4 days).
Order for setting a cash limit
After you calculate the cash balance limit on the cash desk, you must issue an internal order that approves the amount of the limit. In the order, you can specify the validity period of the limit, for example, 2019 (sample order).
The obligation to reset the limit every year is not provided for by law, so if the order does not specify the validity period, then the established indicators can be applied both in 2019 and beyond until you issue a new order.
Simplified order
Starting from June 1, 2014 - individual entrepreneurs and small businesses (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more not required to set a limit balance of cash on hand.
In order to cancel the cash limit, you must issue a special order. It must be based on the Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the wording: "Keep cash in the cash register without setting a limit on the balance in the cash desk"(sample order).
Issuance of cash to accountable persons
Accountable money is money that is issued to accountable persons (employees) for business trips, entertainment expenses and household needs.
It is possible to issue money under the report only on the basis of statements from an employee. In it, he must indicate: the amount of money, the purpose of their receipt and the period for which they are taken. The application is written in any form and must be signed by the head (IP).
If an employee has spent his personal money, then he needs to compensate them, in this case an application is also written, but with a different wording (sample applications).
Note: it is desirable that the statement contains the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money under the report to employees who have not reported on previous advances).
During 3 working days after the expiration of the period for which the funds were issued (or from the date of entry to work), the employee must submit to the accountant (manager) advance report with the attachment of documents confirming the expenses incurred (KKM checks, sales receipts, etc.).
Otherwise, the funds issued to the employee cannot be credited to expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then personal income tax and insurance premiums will have to be withheld from the amount issued.
Cash limit
one more important rule cash discipline is compliance with the restriction of cash settlements between business entities (individual entrepreneurs and organizations) under one contract sum no more than 100 thousand rubles.
No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032 ; 2004, N 27, item 2711; N 31, item 3233; 2005, N 25, item 2426; N 30, item 3101; 2006, N 19, item 2061; N 25, item 2648; 2007 , N 1, item 9, item 10; N 10, item 1151; N 18, item 2117; 2008, N 42, item 4696, item 4699; N 44, item 4982; N 52, item 6229, item 6231; 2009, N 1, item 25; N 29, item 3629; N 48, item 5731; 2010, N 45, item 5756; 2011, N 7, item 907; N 27 , item 3873; N 43, item 5973; N 48, item 6728; 2012, N 50, item 6954; N 53, item 7591, item 7607; 2013, N 11, item 1076; N 14 1649; N 19, item 2329; N 27, item 3438, item 3476, item 3477; N 30, item 4084; N 49, item 6336; N 52, item 6975) determines the order conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (except Central Bank Russian Federation, credit organizations (hereinafter referred to as the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.
For the purposes of this Directive, small business entities are understood to be legal entities classified in accordance with the conditions established by Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2007, N 31, item 4006; N 43, item 5084; 2008, N 30, item 3615, item 3616; 2009, N 31, item 3923; N 52, item 6441; 2010, N 28, item 3553 ; 2011, N 27, item 3880; N 50, item 7343; 2013, N 27, item 3436, item 3477; N 30, item 4071; N 52, item 6961), to small enterprises, in including micro-enterprises.
When conducting cash transactions, recipients of budgetary funds are guided by this Instruction, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budgetary funds.
2. In order to conduct cash acceptance operations, including their recalculation, cash withdrawal (hereinafter referred to as cash operations), a legal entity establishes by an administrative document the maximum allowable amount of cash that can be stored in a place for carrying out cash operations, determined by the head of the legal entity (hereinafter - cash desk), after deducing the amount of the cash balance at the end of the working day in the cash book (hereinafter referred to as the cash balance limit).
A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash withdrawals.
Paying agent operating in accordance with the Federal Law of June 3, 2009 N 103-FZ "On the activity of accepting payments from individuals carried out by payment agents" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2009, N 23, art. 2758; N 48, 5739; 2010, N 19, item 2291; 2011, N 27, item 3873) (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with the Federal Law of June 27, 2011 N 161 -FZ "On the National Payment System" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - a bank paying agent (subagent), when determining the cash balance limit, they do not take into account the cash accepted in the course of carrying out the activities of a paying agent, a bank paying agent (subagent).
Subdivision of a legal entity, at the location of which a separate workplace(workplaces) (hereinafter referred to as a separate subdivision), depositing cash to a bank account opened for a legal entity in a bank, the cash balance limit is set in the manner prescribed by this Directive for a legal entity.
A legal entity, which includes separate subdivisions that hand over cash to the legal entity's cash desk, determines the cash balance limit, taking into account the cash balance limits established by these separate subdivisions.
A copy of the administrative document on setting a cash balance limit for a separate subdivision is sent by a legal entity to a separate subdivision in the manner established by the legal entity.
A legal entity keeps on bank accounts in banks funds in excess of the cash balance limit established in accordance with paragraphs two to five of this clause, which are free cash.
Accumulation by a legal entity of cash in cash in excess of the established limit of the balance of cash is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out forms of federal state statistical observation, payroll and payments social character(hereinafter referred to as other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends, non-working holidays in the event that a legal entity conducts cash transactions on these days.
In other cases, accumulation by a legal entity of cash in cash in excess of the established limit of the balance of cash is not allowed.
Individual entrepreneurs, small business entities may not set a cash balance limit.
3. An authorized representative of a legal entity delivers cash to a bank or to an organization that is part of the Bank of Russia system that carries out cash transportation, cash collection, operations for receiving, recounting, sorting, forming and packaging cash from bank customers (hereinafter referred to as the organization, included in the system of the Bank of Russia) to credit their amounts to the bank account of a legal entity.
An authorized representative of a separate subdivision may, in accordance with the procedure established by a legal entity, hand over cash to the legal entity's cash desk or to a bank or organization included in the Bank of Russia system in order to credit their amounts to the legal entity's bank account.
4. Cash transactions are conducted at the cash desk by a cashier or other employee determined by the head of the legal entity, an individual entrepreneur or other authorized person (hereinafter referred to as the head) from among their employees (hereinafter referred to as the cashier), with the establishment of appropriate official rights and duties with which the cashier must familiarize himself with signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying tool, are carried out taking into account the requirements of Article 14.1 federal law dated November 24, 1995 N 181-FZ "On social protection disabled people in the Russian Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1995, N 48, art. 4563; 1999, N 2, art. 232; N 29, art. 3693; 2001, N 24, art. 2410; N 33, art. 3426; N 53; item 5024; 2002, N 1, item 2; 2003, N 2, item 167; N 43, item 4108; 2004, N 35, item 3607; 2005, N 1, item 25; 2006, N 1, item 10; 2007, N 43, item 5084; N 49, item 6070; 2008, N 9, item 817; N 29, item 3410; N 30, item 3616; N 52, item 6224; 2009, N 18, item 2152; N 30, item 3739; 2010, N 50, item 6609; 2011, N 27, item 3880; N 30, item 4596; N 45 , item 6329; N 47, item 6608; N 49, item 7033; 2012, N 29, item 3990; N 30, item 4175; N 53, item 7621; 2013, N 8, item 717 ; N 19, item 2331; N 27, item 3460, item 3475, item 3477; N 48, item 6160; N 52, item 6986; 2014, N 26, item 3406; N 30, item 4268) by a cashier in the presence of an employee specified in the administrative document of a legal entity, an individual entrepreneur and not carrying out this cash transaction.In this case, the specified employee, prior to the cash transaction, orally brings to the attention of an individual who is visually impaired, information about the nature of the ongoing cash transaction and the amount of the operation (the amount of cash).
If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).
Cash transactions can be carried out by the head.
A legal entity, an individual entrepreneur can conduct cash transactions using software technical means.
Software and hardware, the design of which provides for the acceptance of Bank of Russia banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a Bank of Russia regulation.
Cash documents can be issued at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of Federal Law No. electronic means payment" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2003, N 21, item 1957; 2009, N 23, item 2776; N 29, item 3599; 2010, N 31, item 4161; 2011, N 27, item 3873 ; 2012, N 26, item 3447; 2013, N 19, item 2316; N 27, item 3477; N 48, item 6165; 2014, N 19, item 2316; 2015, N 10, item 1421 ; 2016, N 27, item 4223).
The paying agent, bank paying agent (subagent) draws up a separate incoming cash order for cash accepted in the course of carrying out the activities of a paying agent, bank paying agent (subagent).
Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be issued.
(see text in previous edition)
4.2. Cash documents are issued:
chief accountant;
accountant or other official(including a cashier) specified in the administrative document, or an official of a legal entity, individual with whom contracts for the provision of services for maintaining accounting(hereinafter referred to as the accountant);
head (in the absence of the chief accountant and accountant).
4.3. Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as by the cashier.
In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.
4.4. The cashier is provided with a seal (stamp) containing (containing) details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as specimen signatures of persons authorized to sign cash documents, when registering cash documents on paper.
(see text in previous edition)
In the case of conducting cash transactions and drawing up cash documents by the head, sample signatures of persons authorized to sign cash documents are not issued.
4.5. If there is a senior cashier, operations for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the ledger of funds received and issued by the cashier, indicating the amounts of cash transferred. Entries in the accounting book of funds received and issued by the cashier are made at the time of cash transfer and are confirmed by the signatures of the senior cashier, cashier.
4.6. Cash incoming to the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash desk, the legal entity records in the cash book.
The paying agent, banking paying agent (subagent) maintains a separate cash book for accounting for cash accepted in the course of the activities of a paying agent, bank paying agent (subagent).
Entries in the cash book are made for each incoming cash order, outgoing cash order, issued respectively for received, issued cash (full posting to the cash desk).
(see text in previous edition)
At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of the cash balance reflected in the cash book, and certifies the entries in the cash book with a signature.
(see text in previous edition)
Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who carried out the specified reconciliation.
If during the working day no cash transactions were carried out, entries in the cash book are not made.
Separate subdivisions transfer to the legal entity a copy of the sheet of the cash book in the manner established by the legal entity, taking into account the time period for the preparation of accounting (financial) statements by the legal entity.
Control over the maintenance of the cash book is carried out by Chief Accountant(in his absence - the head).
If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, they may not keep a cash book.
4.7. The documents provided for by this Instruction may be drawn up on paper or in electronic form.
Documents on paper are drawn up by hand or using technical means designed to process information, including a personal computer and software(hereinafter referred to as technical means), and signed with handwritten signatures. It is allowed to make corrections to documents drawn up on paper, with the exception of cash documents, containing the date of correction, surnames and initials, as well as signatures of persons who have drawn up documents in which corrections have been made.
Documents in electronic form are drawn up using technical means, taking into account their protection against unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signature" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2011, N 15, art. 2036; N 27, art. 3880; 2012, N 29, item 3988; 2013, N 14, item 1668; N 27, item 3463, item 3477; 2014, N 11, item 1098; N 26, item 3390; 2016, N 1, art. 65; N 26, art. 3889) (hereinafter - electronic signature). In documents executed in electronic form, making corrections after signing specified documents not allowed.
(see text in previous edition)
The storage of documents drawn up on paper or in electronic form is organized by the head.
5. Acceptance of cash by a legal entity, an individual entrepreneur, including from a person with whom an employment contract or a civil law contract has been concluded (hereinafter referred to as the employee), is carried out according to cash receipt orders.
5.1. Upon receipt of an incoming cash order, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and, when drawing up an incoming cash order on paper, its compliance with the sample, except for the case provided for in this Instruction, checks the compliance of the amount of cash , put down in numbers, the amount of cash put down in words, the presence of supporting documents listed in the incoming cash order.
(see text in previous edition)
The cashier accepts cash by sheet, piece counting.
Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.
After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of cash actually received.
If the deposited amount of cash corresponds to the amount specified in the incoming cash order, the cashier signs the incoming cash order, puts on the receipt for the incoming cash order, issued to the depositor of cash, an imprint of the seal (stamp) and gives him the indicated receipt to the incoming cash order. When issuing an incoming cash order in electronic form, a receipt for the incoming cash order can be sent to the depositor of cash at his request to the e-mail address provided by him.
(see text in previous edition)
If the deposited amount of cash does not correspond to the amount specified in the incoming cash order, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order (in the case of issuing an incoming cash order 0310001 in electronic form, he puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the head) for reissuing the incoming cash order 0310001 to the amount of cash actually deposited.
(see text in previous edition)
(see text in previous edition)
5.3. Acceptance at the cash desk of a legal entity of cash handed over separate subdivision, is carried out in the manner established by the legal entity, according to the cash receipt order.
6.1. Upon receipt of an expense cash warrant (payroll, payroll), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and, when drawing up these documents on paper, its compliance with the sample, except for the case provided for in in the second paragraph of sub-clause 4.4 of clause 4 of this Instruction, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash on an account cash warrant, the cashier also checks for the presence of supporting documents listed in the cash bill.
(see text in previous edition)
The cashier issues cash after the identification of the cash recipient according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney presented by the cash recipient and the identity document. The issuance of cash is carried out by the cashier directly to the recipient of cash indicated in the cash order (payroll, payroll) or in the power of attorney.
When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash order with the data of the identity document with the data of the identity document presented by the authorized person. In the payroll (payroll), before the signature of the person who is entrusted with receiving cash, the cashier makes an entry "by proxy". The power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).
In the case of issuing cash by proxy issued for several payments or for receiving cash from different legal entities, individual entrepreneurs, its copies are made, which are certified in the manner established by the legal entity, individual entrepreneur. A certified copy of the power of attorney is attached to the expenditure cash warrant