No. 86-FZ dated July 10, 2002 "On the Central Bank Russian Federation(Bank of Russia)" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, N 28, art. 2790; 2003, N 2, art. 157; N 52, art. 5032; 2004, N 27, art. 2711; N 31, art. 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, 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, 6728; 2012, N 50, item 6954; N 53, item 7591, item 7607; 2013, N 11, item 1076; N 14, item 1649; N 19, item 2329; N 27, 3438, item 3476, item 3477; N 30, item 4084; N 49, item 6336; N 52, item 6975) determines the procedure for 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 (with the exception of the Central Bank of the Russian Federation, credit institutions (hereinafter - the bank), as well as a simplified procedure for maintaining cash transactions walkie-talkies 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, by an administrative document, establishes the maximum allowable amount of cash that can be stored in a place for cash operations, determined by the head legal entity(hereinafter referred to as the cash desk), after the amount of the cash balance at the end of the working day is displayed 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 receiving payments individuals carried out by paying agents" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2009, No. 23, Art. 2758; No. 48, Art. 5739; 2010, No. 19, Art. 2291; 2011, No. 27, Art. 3873) (hereinafter referred to as the paying agent ), a bank paying agent (subagent) operating in accordance with Federal Law No. 161-FZ of June 27, 2011 "On the National Payment System" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, No. 27, Art. 3872; 2012, No. 53 , Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter referred to as the banking paying agent (subagent), when determining the cash balance limit, cash accepted in the course of the activities of the paying agent, banking payment 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 cash balance is allowed on payment days wages, scholarships, payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the payroll and payments social character(hereinafter - other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays in the case of a legal entity conducting 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 of the Federal Law of 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 and hardware.
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 entrepreneurial activity, cash documents may not be issued.
(see text in previous edition)
4.2. Cash documents are issued:
chief accountant;
an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts have been concluded 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 registration cash documents cash documents are signed by the head of 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, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting accepted and issued by the cashier Money indicating the amount 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 in electronic format.
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"(Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2012, N 29, Art. 3988; 2013, N 14, Art. 1668; N 27, Art. 3463, Art. 3477; 2014, N 11, item 1098; N 26, item 3390; 2016, N 1, item 65; N 26, item 3889) (hereinafter referred to as the electronic signature). 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, individual entrepreneur, including from the person with whom the contract labor contract or a civil law contract (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 deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a 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
Competence in organizing cash monetary circulation on the territory of the Russian Federation, as well as the functions of determining the procedure for conducting cash transactions, the legislator assigned the Bank of Russia (Article 34 of the Federal Law of July 10, 2002 No. 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)").
Regulatory legal instruments, regulating cash circulation in the Russian Federation and determining the procedure for conducting cash transactions, are:
- "Regulations on the rules for organizing cash circulation in the territory of the Russian Federation" dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, minutes No. 47);
- "The procedure for conducting cash transactions in the Russian Federation", approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 (Letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18 "On approval of the "Procedure for conducting cash transactions in the Russian Federation") (Hereinafter referred to as the Procedure for Conducting Cash Transactions in the Russian Federation).
The procedure for conducting cash transactions in the Russian Federation contains general provisions on the procedure for conducting cash transactions and establishes procedural rules for the following sections:
Acceptance, issuance of cash and execution of cash documents;
Keeping a cash book and storing money;
Auditing the cash register and monitoring compliance with cash discipline.
The Central Bank of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation), in accordance with the powers granted, establishes some conditions for the circulation of money and explains the features of the application in practice of the provisions of the "Procedure for conducting cash transactions", for example - see:
Directive of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities in one transaction”;
Letter of the Central Bank of the Russian Federation dated February 17, 1994 No. 14-4/35 “On clarifications on the application of the “Procedure for conducting cash transactions in the Russian Federation”;
Letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4 / 95 "On clarifications on certain issues of the "Procedure for conducting cash transactions in the Russian Federation" and the conditions for working with cash."
The Ministry of Finance of the Russian Federation develops and approves accounting regulations and rules for keeping records of business transactions that are mandatory for use by all organizations (except for the Central Bank of the Russian Federation and credit organizations) located on the territory of the Russian Federation.
The State Committee of the Russian Federation on Statistics (Goskomstat of the Russian Federation is a federal body participating within its powers in the regulation of accounting) approves unified forms primary accounting documentation for accounting of cash transactions.
Speaking of cash transactions, always means actions related to payments made by cash.
In accordance with the Constitution of the Russian Federation (Article 75), the legislator recognizes the ruble as legal tender, mandatory for acceptance at face value throughout the Russian Federation (Article 140 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation)), and also includes money in the list of objects civil rights (Article 128 of the Civil Code of the Russian Federation).
Cash settlements are settlements in which cash actually participates, and which can be made in a single form - by transferring them in fulfillment of any civil law obligation.
Civil law, establishing general rules cash settlements, uses a differentiated approach depending on who is the subject of such settlements (Article 861 of the Civil Code of the Russian Federation).
Citizens outside their own entrepreneurial activities can carry out cash settlements among themselves or with legal entities without restrictions.
When carrying out entrepreneurial activities, citizens can make cash payments between themselves or with legal entities, but in accordance with legislative requirements.
Legal entities have the right to make settlements among themselves in cash in cases where this is not prohibited by law.
Guided by the decision of the Board of Directors of the Central Bank of the Russian Federation, the Central Bank of Russia established the maximum amount of cash settlements between legal entities for one transaction in the amount of 60,000 (sixty thousand) rubles (Instruction of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements money in the Russian Federation between legal entities in one transaction”). At the same time, it was officially explained in the Letter of the Central Bank of the Russian Federation dated July 2, 2002 No. 85-T, the Tax Ministry of the Russian Federation dated July 1, 2002 No. 24-2-02 / 252 "On the issues of cash settlements between legal entities" cash settlements carried out between legal entities under one or several monetary documents under one agreement cannot exceed the maximum amount of cash settlements.
Taking into account the requirement of the Central Bank of Russia - for all "economic agencies" to apply the mandatory rules for cash transactions, and also in view of their (rules) importance and sufficiently detailed presentation in a regulatory legal act, the authors consider it necessary to cite in this book the text of the document - "The procedure for conducting cash transactions in the Russian Federation”, which includes the following sections:
1. General Provisions;
2. Acceptance, issuance of cash and execution of cash documents;
3. Keeping a cash book and storing money;
4. Revision of the cash desk and control over compliance with cash discipline.
Note.
The following appendices to the document - The procedure for conducting cash transactions in the Russian Federation are given in the appendix to this book:
"Appendix #1. Signs of solvency of banknotes and coins of the Bank of Russia”;
"Appendix #3. Uniform requirements for technical strength and equipment with signaling of the premises of cash desks of enterprises”;
“Appendix No. 4. Act of revision of cash.
PROCEDURE FOR CARRYING OUT CASH OPERATIONS IN THE RUSSIAN FEDERATION
1. GENERAL PROVISIONS
"one. Enterprises, associations, organizations and institutions (hereinafter referred to as enterprises), regardless of their organizational and legal forms and scope of activity, are obliged to keep free funds in banking institutions (hereinafter referred to as banks).
2. Enterprises settle their obligations with other enterprises, as a rule, by bank transfer through banks or use other forms of cashless payments established by the Bank of Russia in accordance with the legislation of the Russian Federation.
3. To carry out cash settlements, each enterprise must have a cash desk and keep a cash book in the prescribed form.
Acceptance of cash by enterprises when making settlements with the population is carried out with the obligatory use of cash registers.
Note.
On the use of cash registers - see Section No. 2 of this book.
"four. Cash received by businesses from banks is spent on the purposes indicated on the check.
5. Enterprises may have cash in their cash desks within the limits set by banks, in agreement with the heads of enterprises. If necessary, limits on cash balances are reviewed.
6. Enterprises are obliged to hand over to the bank all cash in excess of the established limits on the balance of cash on hand in the manner and terms agreed with the servicing banks.
Cash can be handed over to day and evening cash desks of banks, collectors and joint cash desks at enterprises for subsequent delivery to the bank, as well as to communication enterprises for transfer to bank accounts on the basis of concluded agreements.
7. Enterprises that have a constant cash income, in agreement with the banks serving them, can spend it on wages and the payment of social and labor benefits (subsequently - wages), the purchase of agricultural products, the purchase of containers and things from the population.
Note.
In accordance with the letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4 / 95 “On clarifications on certain issues of the “Procedure for conducting cash transactions in the Russian Federation” and the conditions for working with cash”, the purchase of agricultural products is carried out in accordance with the statutory activities of the enterprise or a license to carry out this type of activity.
The issuance of cash from the cash desks of banks for the purchase of agricultural products from the population is carried out without restrictions.
In accordance with paragraph 3 of Article 845 of the Civil Code of the Russian Federation, the bank is not entitled to determine and control the directions for using the client's funds and establish other statutory or a bank account agreement restricting his right to dispose of funds at his own discretion.
The intended use of the funds received by the enterprise is checked by the servicing institution of the bank in the subsequent order upon entering the place on the issues of compliance by the enterprises with the conditions for working with cash and the procedure for conducting cash transactions.
The basis for determining the validity of spending funds by enterprises for these purposes and their confirmation can be a cost estimate, charter, regulation, decision to establish an enterprise or an agreement of founders, licenses for certain types activities and other documents, agreements (contracts), reports of accountable persons on the expenditure of cash received for the purchase of agricultural products.
When deciding on the issuance of cash for the purposes indicated in the check, banks may request the necessary documents from the serviced enterprises.
Enterprises do not have the right to accumulate cash in their cash desks in excess of the established limits for future expenses, including wages.
8. The issuance of money from the proceeds of some enterprises with constant cash receipts for the needs of others is allowed in remote areas where there are no banks, on the basis of an agreement between enterprises in agreement with the banks serving these enterprises.
9. Enterprises have the right to keep cash in their cash desks, in excess of the established limits only for remuneration, payment of benefits for social insurance and scholarships for no more than 3 working days (for enterprises located in the Far North and equivalent areas - up to 5 days), including the day the money is received from the bank.
10. The issuance of cash under the report is made from the cash desks of enterprises.
In case of temporary absence of cash desks at enterprises, it is allowed to issue, in agreement with the bank, cashiers of enterprises or persons replacing them with checks for receiving cash directly from the bank's cash desk.
11. Enterprises issue cash against the report on economic and operating expenses, as well as on the expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual divisions economic organizations, including branches that are not on an independent balance sheet and are outside the area of activity of organizations in the amount and for the period determined by the heads of enterprises.
Issuance of cash against the report on expenses related to business trips, is made within the amounts due to seconded persons for these purposes.
Persons who have received cash on account are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final settlement on them.
The issuance of cash under the report is made subject to the full report of a particular accountable person on the advance payment previously issued to him.
The transfer of cash issued under the report by one person to another is prohibited.
12. Cash transactions are formalized in standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with central bank Russian Federation and the Ministry of Finance of the Russian Federation.
13. When accepting banknotes and coins for payments, cashiers of enterprises are required to be guided by the Signs and rules for determining the solvency of banknotes (banknotes) and coins of the Bank of Russia (Appendix No. 1) established by the Central Bank of the Russian Federation.
Acceptance of cash by cash desks of enterprises is carried out according to cash receipt orders signed by the chief accountant or a person authorized to do so by a written order of the head of the enterprise.
On receipt of money, a receipt is issued to the incoming cash order signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.
14. The issuance of cash from the cash desks of enterprises is carried out according to cash orders or duly executed other documents (payrolls (settlement and payment), applications for the issuance of money, invoices and others) with the imposition of a stamp on these documents with the details of the cash order. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so.
In cases where the documents, applications, invoices and other documents attached to the outgoing cash warrants have a permission inscription of the head of the enterprise, his signature on the outgoing cash warrants is not required.
Procurement organizations can issue cash to deliverers of agricultural products and raw materials, followed by drawing up, at the end of the working day, a general expenditure cash order for all amounts issued per day on procurement receipts.
In centralized accounting departments, one is compiled for the total amount of wages issued, the date and number of which are affixed to each payroll (payroll) statement.
15. When issuing money under an expenditure cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient, records the name and number of the document, by whom and when it was issued and selects the receipt of the recipient. If a document replacing an expenditure cash warrant is drawn up for issuing money to several persons, then the recipients also present the indicated documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case, the data of the identity document are not recorded on the monetary document replacing the cash expenditure order.
At the enterprise, the issuance of money can be carried out according to a certificate issued by this enterprise, if it contains a photograph and a personal signature of the owner.
A receipt for receipt of money can be made by the recipient only with his own hand in ink or ballpoint pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money according to the payment (settlement and payment) statement, the amount is not indicated in words.
16. Issuance of money to persons who are not members of payroll enterprises, is made according to cash orders issued separately for each person, or according to a separate statement on the basis of concluded agreements.
The issuance of money to persons involved in agricultural and loading and unloading operations, as well as for the elimination of the consequences of natural disasters, can be made according to the statement. The statements are drawn up separately for each organization whose employees were sent to the specified work, and are certified, in addition to the signature of the head and chief accountant of the enterprise - the organizer of the work, by the signature of the authorized representative of the relevant organization.
The cashier issues money only to the person indicated in the cash order or a document replacing it. If the issuance of money is made under a power of attorney issued in in due course, in the text of the order, after the last name, first name and patronymic of the recipient of money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the issuance of money is made according to the statement, before the receipt of the money, the cashier makes the inscription: "By proxy." The issuance of money by proxy is carried out in accordance with the requirements provided for in paragraph 15. The power of attorney remains in the documents of the day, as an attachment to an expenditure cash order or statement.
Note.
A power of attorney is recognized as “executed in accordance with the established procedure”, if it is properly executed in the presence of a notary; it is allowed to use a power of attorney filled out in a simple writing, but if it has an administrative inscription (visa) and the signature of the head of the organization (money manager).
“17. Remuneration of labor, payment of social insurance benefits and scholarships is made by the cashier according to pay (settlement and payment) statements without compiling an account cash warrant for each recipient.
On the title (title) page of the pay (settlement and payment) statement, a permissive inscription is made on the issuance of money signed by the head and chief accountant of the enterprise or persons authorized to do so.
In a similar manner, one-time issuance of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money against a report on expenses associated with business trips, to several persons can be issued.
One-time issuance of money for wages to individuals is made, as a rule, according to cash receipts.
18. After the expiration of the terms of remuneration, payment of social insurance benefits and scholarships established by paragraph 9, the cashier must:
a) in the pay (settlement and payment) statement, against the names of persons to whom the said payments have not been made, put a stamp or make a handwritten note: “Deposited”;
b) draw up a register of deposited amounts;
c) at the end of the payroll (payroll) statement, make an inscription on the amounts actually paid and subject to deposit, compare them with the total on the payroll and affix the inscription with your signature. If the money was issued not by the cashier, but by another person, then an inscription is additionally made on the statement: “I issued the money according to the statement (signature)”. The issuance of money by the cashier and the distributor on the same sheet is prohibited;
d) write down the actually paid amount in the cash book and put a stamp on the statements: “Expenditure cash order No. ____”.
The accounting department checks the notes made by the cashier in the payment (settlement and payment) statements, and counts the amounts issued and deposited on them.
The deposited amounts are deposited with the bank, and one general cash order is drawn up for the deposited amounts.
19. Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled in by the accounting department clearly and clearly in ink, ballpoint pen or written out on a machine (writing, computing). Erasures, blots or corrections in these documents are not allowed.
In receipt and expenditure cash orders, the basis for their preparation is indicated and the documents attached to them are listed.
The issuance of receipts and expenditure cash orders or documents replacing them in the hands of persons depositing or receiving money is prohibited.
Receipt and issuance of money on cash orders can be made only on the day they are drawn up.
20. Upon receipt of credit and debit cash orders or documents replacing them, the cashier is obliged to check:
a) the presence and authenticity of the signature of the chief accountant on the documents, and on the expenditure cash warrant or the document replacing it, the permissive inscription (signature) of the head of the enterprise or persons authorized to do so;
b) the correctness of the paperwork;
c) the presence of the applications listed in the documents.
In case of non-compliance with one of these requirements, the cashier returns the documents to the accounting department for proper execution. Receipt and expenditure cash orders or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are repaid with a stamp or the inscription "Paid" indicating the date (day, month, year).
21. Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of incoming and outgoing cash documents. Account cash orders issued on pay (settlement and payment) statements for wages and other equivalent payments are registered after their issuance.
Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machinogram “Insert sheet of the register of incoming and outgoing cash orders”, compiled for the corresponding day, the formation of data for accounting for the movement of funds for the intended purpose is also provided.
22. All receipts and cash withdrawals of the enterprise are recorded in the cash book.
23. Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the enterprise.
When sealing a book with a mastic seal, glue based on liquid glass (“Silicate”, “Office”, “Office”, “Liquid glass”), cigarette paper, and stamp ink are used. The printed paper is smeared on both sides with glue, after sealing the book another layer of glue is applied.
Entries in the cash book are kept in 2 copies through carbon paper with ink or a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers.
Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him.
24. Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next date and sends the second tear-off sheet (a copy of the entries in the cash book for the day) to the accounting department as a report of the cashier for the day) with receipts and expenditure cash documents against receipt in cash book.
25. At enterprises, subject to ensuring the complete safety of cash documents, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machinogram "Insert sheet of the cash book". Simultaneously with it, a machine-gram "Cashier's report" is formed. Both named machinograms must be drawn up by the beginning of the next working day, have the same content and include all details, provided by the form cash book.
The numbering of the sheets of the cash book in these machine diagrams is carried out automatically in ascending order from the beginning of the year.
In the typogram "Insert sheet of the cash book", the last for each month should automatically print the total number of sheets of the cash book for each month, and in the last one for the calendar year - the total number of sheets of the cash book for the year.
The cashier, after receiving the machinograms "Cash book insert sheet" and "Cashier's report", is obliged to check the correctness of the preparation of these documents, sign them and transfer the cashier's report, together with incoming and outgoing cash documents, to the accounting department against receipt in the cash book insert sheet.
In order to ensure the safety and ease of use, the machine-grams of the Cash Book Insert Sheet are stored by the cashier separately for each month throughout the year. At the end of the calendar year (or as required), the machine-grams of the Cash Book Insert Sheet are brochured in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.
26. Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise.
27. The issuance of money from the cash desk, not confirmed by the receipt of the recipient in the cash order or other document replacing it, to justify the balance of cash in the cash desk is not accepted. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by incoming cash orders is considered to be cash surplus and is credited to the company's income.
28. Before the start of the working day, the chief (senior) cashier issues to other cashiers in advance the amount of cash necessary for debit transactions against receipt in the ledger of money received and issued by the cashier.
Cashiers at the end of the working day are required to report to the chief (senior) cashier in the advance payment received and in the money accepted by receipt documents, and hand over the balance of cash and cash documents for the operations performed to the (main) senior cashier against receipt in the ledger of money accepted and issued by the cashier.
For advances received for wages and scholarships, the cashier is obliged to report within the period specified in the payroll for their payment. Until the expiration of this period, cashiers are required to hand over to the cashier the balance of cash that is not issued according to payrolls. This money is handed over in bags, packages and other packages sealed by cashiers to the chief (senior) cashier against receipt, indicating the declared amount.
29. In accordance with paragraph 3, the heads of enterprises are obliged to equip a cash desk (an isolated room designed for receiving, issuing and temporarily storing cash) and ensure the safety of money in the cash desk, as well as when they are delivered from a bank institution and delivered to the bank. In cases where, through the fault of the heads of enterprises, the necessary conditions, ensuring the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.
The checkout room must be isolated, and the doors to the checkout during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.
Uniform requirements for technical strength and signaling equipment for cash desks of enterprises are given in Appendix No. 3.
Cash desks of enterprises can be insured in accordance with applicable law.
30. All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which, at the end of the working day, are locked with a key and sealed with a cashier's seal. The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates.
Accounted for duplicate keys in packages sealed by cashiers, caskets and other things are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in the act.
If the loss of the key is detected, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.
Keeping cash and other valuables that do not belong to this company at the cash desk is prohibited.
31. Before opening the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working.
In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash desk before the arrival of their employees.
In this case, the head, chief accountant or persons replacing them, as well as the cashier of the enterprise, after obtaining permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash desk. This check must be made before the start of cash transactions.
An act is drawn up on the results of the check in 4 copies, which is signed by all persons participating in the check. The first copy of the act is transferred to the internal affairs bodies, the second is sent to insurance company, the third one is sent to a higher organization (if any), and the fourth one remains with the enterprise.
32. After the issuance of an order (decision, resolution) on the appointment of a cashier to work, the head of the enterprise is obliged, against receipt, to familiarize him with the Procedure for conducting cash transactions in the Russian Federation, after which an agreement is concluded with the cashier on the full liability».
Note.
The standard form of an agreement on full individual liability was approved by Decree of the Ministry of Labor of the Russian Federation dated December 31, 2002 No. 85 “On approval of the lists of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) liability , as well as standard forms of agreements on full liability”.
33. The cashier, in accordance with the current legislation on the material liability of workers and employees, is fully liable for the safety of all the values \u200b\u200baccepted by him and for damage caused to the enterprise both as a result of deliberate actions and as a result of a negligent or dishonest attitude to his duties.
34. The cashier is prohibited from entrusting the performance of the work entrusted to him to other persons.
35. At enterprises that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by a written order of the head of the enterprise (decision, resolution). An agreement is concluded with this employee, provided for in paragraph 32.
In the event of a cashier suddenly leaving work (illness, etc.), the values under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the enterprise or in the presence of a commission of persons appointed by the head of the enterprise. An act is drawn up on the results of the recalculation and transfer of values signed by the indicated persons.
36. At enterprises that have a large number of divisions or are serviced by centralized accounting departments, remuneration, payment of social insurance benefits, scholarships can be made by written order of the head of the enterprise (decision, resolution) by others, except for cashiers, persons with whom an agreement is concluded, provided for in paragraph 32, and to which all the rights and obligations established by this Procedure for cashiers apply.
At small enterprises that do not have a cashier on staff, the duties of the latter may be performed by the chief accountant or other employee on the written order of the head of the enterprise, subject to the conclusion of an agreement with him, provided for in paragraph 32.
37. Within the time limits set by the head of the enterprise, as well as when changing cashiers at each enterprise, a sudden audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and verification of other valuables in the cash desk. The balance of cash on hand is checked against the accounting data in the cash book. For the audit of the cash register, a commission is appointed by order of the head of the enterprise, which draws up an act. If the audit detects a shortage or excess of valuables at the cash desk, the act indicates their amount and the circumstances of the occurrence.
An approximate form of the act of auditing the availability of funds is given in Appendix No. 4.
In the conditions of automated cash book keeping, the correct operation of software tools for processing cash documents should be checked.
38. The founders of enterprises, higher organizations (if any), as well as auditors (auditing firms), in accordance with the concluded agreements, during the production of documentary audits and inspections at enterprises, audit the cash desk and check compliance with cash discipline. Wherein Special attention should be given to the issue of ensuring the safety of money and valuables.
39. Responsibility for compliance with the Procedure for conducting cash transactions rests with the heads of enterprises, chief accountants and cashiers.
40. Persons guilty of repeated violation of cash discipline are held liable in accordance with the legislation of the Russian Federation.
41. Banks systematically check that enterprises comply with the requirements of the Procedure for Conducting Cash Transactions.
Checking the procedure for conducting cash transactions in budget organizations carried out by the relevant financial authorities.
42. Internal affairs bodies, within the limits of their competence, check the technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables at enterprises.
43. Proposals and recommendations to eliminate the shortcomings identified during checks of cash discipline, as well as the causes and conditions conducive to the commission of theft and abuse, are mandatory for enterprises.
44. This Procedure for conducting cash transactions is applied by all enterprises in the territory of the Russian Federation, except for banking institutions, institutions and enterprises federal government postal service under the Ministry of Communications of the Russian Federation, as well as enterprises and organizations that are not subject to the RSFSR Law "On Enterprises and Entrepreneurial Activities".
Unified forms of primary accounting documentation for accounting for cash transactions intended for legal entities of all forms of ownership (except for credit institutions providing cash services to individuals and legal entities) were approved by the Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 "On approval of unified forms of primary accounting documentation on accounting of cash transactions, on accounting of inventory results”:
No. KO-1 "Incoming cash order",
No. KO-2 "Expenditure cash warrant",
No. KO-3 "Journal of registration of incoming and outgoing cash documents",
No. KO-4 "Cash book",
No. KO-5 "Book of accounting for funds received and issued by the cashier."
An incoming cash order (form No. KO-1) is used to register the receipt of cash at the cash desk of an organization both in terms of manual data processing methods and when processing information using computer technology.
A receipt for an incoming cash order, drawn up taking into account the requirements of paragraphs 13 and 19 of the Procedure for conducting cash transactions in the Russian Federation, is registered in the register of incoming and outgoing cash documents (form No. KO-3) and is issued to the hands of the person who transferred the money, but remains at the cash desk.
In the incoming cash order and the receipt to it, it is indicated:
on the line "Basis" - the content of the business transaction;
on the line "Including" - the amount of VAT (recorded in figures, and if products, works, services are not taxed, the entry "without tax (VAT)" is made);
on the line "Appendix" - the attached primary and other documents are listed with an indication of their numbers and dates of compilation;
in the column "Credit, code of the structural unit" the code of the structural unit to which the funds are received is indicated.
The cashier, having received from the accounting department a receipt order or a document replacing it, is obliged to check it, guided by the requirements of paragraph 20 of the Procedure for Conducting Cash Transactions in the Russian Federation.
Receipt of cash at the cash desk is accompanied by the issuance of a cash receipt receipt
In the event that money is received by the cashier for goods sold, work performed or services rendered, organizations and individual entrepreneurs for whom federal law prescribes the use of cash registers (CRE) when making cash payments and (or) using payment cards, are obliged issue to the buyer (client) a cash receipt printed on a CCP (paragraphs 1 and 4 of Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers in cash settlements and (or) settlements using payment cards "(hereinafter Law No. 54-FZ).
An account cash warrant (form No. KO-2) is used to issue cash from the cash desk of an organization both under the conditions of conventional data processing methods and when processing information using computer technology. An outgoing cash order is drawn up taking into account the requirements of paragraphs 14 - 16, paragraph 4 of paragraph 17, paragraph 19 of the Procedure for conducting cash transactions in the Russian Federation and is registered in the journal of registration of incoming and outgoing cash documents (form No. KO-3).
In those cases when the documents (applications, invoices, etc.) attached to the expenditure cash warrants have an authorization inscription (visa) of the head of the organization, his signature on the expenditure cash warrants is optional.
In the outgoing cash warrant, the line "Basis" indicates the content of the business transaction, and the line "Appendix" lists the attached primary and other documents, indicating their numbers and dates of compilation.
The cashier, upon receipt from the accounting department of an expense order or a document replacing it, must be guided by the prescription of paragraph 20 of the Procedure for Conducting Cash Transactions in the Russian Federation.
Learn more about questions related to primary documents, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Primary Documents".
By general rule, registration in the journal Form No. KO-3 of incoming and outgoing cash orders or documents replacing them (payment or settlement - pay statements, applications for the issuance of money, invoices, etc.) is carried out by the accounting department before they are transferred to the cash desk.
Registration of an account cash warrant or a document replacing it, as a general rule, is carried out before it is transferred to the cash desk. And only "expenditure cash orders issued on payment (settlement and payment) statements for wages and other equivalent payments registered after issuance. (see paragraph 21 of the Procedure for Conducting Cash Transactions in the Russian Federation).
Cash book No. KO-4 is used to record receipts and cash withdrawals of the organization at the cash desk. The cash book must be drawn up taking into account the requirements of paragraph 23 of the Procedure for conducting cash transactions in the Russian Federation.
Each sheet of the cash book consists of 2 equal parts: one of them (with a horizontal ruler) is filled in by the cashier as the first copy, the second (without horizontal rulers) is filled in by the cashier as the second copy with the front and reverse side through carbon paper with ink or a ballpoint pen. The first and second copies of the sheets are numbered with the same numbers. The first copies of the sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as a cashier's report and do not come off until the end of operations for the day.
Records of cash transactions begin on the front side of the inseparable part of the sheet after the line "Balance at the beginning of the day."
Previously, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the detachable part of the sheet is superimposed on the front side of the inseparable part of the sheet and records are continued along the horizontal rulers of the reverse side of the inseparable part of the sheet.
On the procedure for maintaining a cash book, also see paragraphs 24 and 25 of the Procedure for conducting cash transactions in the Russian Federation.
Control over the correct maintenance of the cash book is carried out by the chief accountant of the organization.
The book of accounting for funds received and issued by the cashier (form No. KO-5) is used to account for money issued by the cashier from the cash desk of the organization to other cashiers or an authorized person (distributor), as well as accounting for the return of cash and cash documents for operations performed.
In accordance with the Regulation on accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation”, - to ensure the reliability of accounting and financial statements, organizations must make an inventory of property and liabilities, in during which their presence is checked and documented, and their condition is determined.
On the procedure for conducting an audit of the cash desk and monitoring compliance with cash discipline, see section 4 of the Procedure for conducting cash transactions in the Russian Federation.
Cash can be issued from the cash desk not only on the basis of an expenditure cash warrant, but also on the basis of a payroll or payroll.
These statements are drawn up when issuing salaries to employees of the organization.
In this case, the organization decides independently which forms of the statement to use:
settlement and payment;
settlement;
payment.
Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” approved standard forms:
for the payroll form No. T-49,
for the payroll form No. T-51,
for the payroll form No. T-53.
After the deadline established by the organization for the issuance of wages and other payments, the cashier is obliged at the end of the payroll to indicate the total paid and deposited (payable, but not paid, but accepted for storage on demand) amounts, reconcile with the total, sign the statement and record the amount actually paid in the cash book. The statement must be signed by the cashier, chief accountant and head of the organization. For the total amount to be paid according to the statement, an expense cash warrant is issued. The number of the expenditure cash warrant and the date of compilation are indicated in the statement. For the deposited amounts handed over to the bank, they constitute one general expenditure cash warrant.
Payrolls are registered in a special journal (form No. T-53a). Payroll records are kept by the organization for 75 years. The journal is started for one calendar year and is kept in the organization for 5 years.
For general provisions on the cash balance limit at the cash desk, see Section 1 of the Procedure for Conducting Cash Transactions in the Russian Federation.
The procedure for setting a limit on the availability of money in the cash desk of an organization, as well as the procedure and terms for depositing cash with bank institutions for subsequent crediting to the accounts of these organizations, are defined in the Regulation on the rules for organizing cash circulation in the Russian Federation dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, Minutes No. 47).
Organizations, regardless of organizational legal form must keep available funds in banking institutions on appropriate accounts on contractual terms.
Cash funds received at the cash desks of organizations are subject to delivery to banking institutions for subsequent crediting to the accounts of these organizations.
Cash is handed over by organizations to the cash desks of banking institutions directly or through joint cash desks at organizations, as well as using the services of federal postal organizations for transfer to the appropriate accounts in banking institutions. Cash can be handed over by organizations on contractual terms through the collection services of banking institutions or specialized collection services licensed by the Bank of Russia to carry out relevant operations for the collection of cash and other valuables.
The procedure and terms for the delivery of cash are established by the servicing institutions of banks for each organization in agreement with their leaders, based on the need to accelerate the turnover of money and their timely receipt at the cash desks on the days of the banking institutions.
This can set the following deadlines for the delivery of cash by organizations:
For organizations located in a settlement where there are banking institutions or federal postal organizations - daily on the day cash is received at the cash desks of organizations;
For organizations that, due to the specifics of their activities and mode of operation, as well as in the absence of an evening collection or an evening cash desk, bank institutions cannot hand over cash to banking institutions or federal postal organizations every day at the end of the working day - the next day;
For organizations located in a settlement where there are no banking institutions or federal postal organizations, as well as those located at a remote distance from them - 1 time in several days.
Cash accepted from individuals for the payment of taxes, insurance and other fees shall be handed over by administrations and collectors of these payments directly to banking institutions or by transfer through federal postal organizations.
Cash desks of organizations may keep cash within the limits set by the banking institutions servicing them in agreement with the heads of these organizations.
The limit of the balance of cash in the cash register is set annually by banking institutions for all organizations, regardless of the organizational and legal form and field of activity, that have a cash desk and carry out cash settlements.
To establish a cash balance limit at the cash desk, the organization submits to the bank institution that provides its settlement and cash services, the calculation of the established form - “Calculation for setting a cash balance limit for the enterprise and issuing permission to spend cash from the proceeds received by its cash desk”.
For an organization that includes divisions that do not have an independent balance sheet and accounts with banking institutions, a single cash balance limit is set, taking into account these structural divisions. Cash balance limit structural divisions brought by order of the head of the organization.
For representative offices, branches and other separate divisions of the organization located outside its location, compiling a separate balance sheet and having accounts in banking institutions, the limit on the balance of cash on hand is set by servicing institutions of banks at the place of opening of the corresponding accounts of structural divisions.
If an organization has multiple accounts various institutions banks, the organization, at its discretion, applies to one of the servicing institutions of banks with the expectation of setting a limit on the balance of cash on hand. After setting the cash balance limit in one of the bank institutions, the organization sends a notification about the cash balance limit determined for it to other bank institutions in which its respective accounts are opened. When checking this organization, banking institutions are guided by this limit on the balance of cash on hand.
For an organization that has not submitted a calculation for setting a limit on the cash balance in the cash register to any of the bank's servicing institutions, the cash balance limit is considered zero, and the cash that has not been handed over by the organization to banking institutions is in excess of the limit, which entails Negative consequences- bringing to administrative responsibility under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.
The cash balance limit is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of the mode of its activity, the procedure and terms for depositing cash in banking institutions, ensuring the safety and reducing the counter transportation of valuables.
In this case, the cash balance limit can be set:
In the amount necessary to ensure the normal operation of organizations from the morning of the next day;
Within the average daily cash receipts;
Depending on the established deadlines for delivery and the amount of cash proceeds;
Within the limits of the average daily cash consumption (except for wages, social payments and scholarships).
The limits of the balance of cash in the cash desk established by the institution of the bank are communicated in writing to each organization.
The cash balance limit can be reviewed during the year in the prescribed manner at the reasonable request of the organization (in case of changes in the volume of cash turnover, conditions for the delivery of proceeds, and others), as well as in accordance with the bank account agreement.
The organization is obliged to hand over to bank institutions all cash in excess of the established limits on the balance of cash on hand.
For exceptional cases when an organization has the right to keep cash in cash in excess of the established limits, see the provision of clause 9 of the Procedure for conducting cash transactions in the Russian Federation.
The decision on spending by the organization of the cash proceeds received by its cash desk if it has several accounts in various banking institutions is made in a manner similar to setting a limit on the balance of cash in the cash desk of such an organization.
Organizations have the right to receive cash in the institutions of banks in which the corresponding accounts are opened for the purposes established by federal laws, other legal acts in force on the territory of the Russian Federation, and regulations TSB RF.
The issuance of cash to the organization for wages and payments of a social nature, scholarships are made within the time agreed with the servicing institutions of banks.
The issuance of cash for settlements with dismissed employees and going on vacation, as well as in cases provided for by federal laws and other legal acts in force on the territory of the Russian Federation, is carried out regardless of the terms for paying wages established for the organization.
The founders of organizations, higher organizations (if any), as well as auditors (audit firms) in accordance with the concluded agreements, in the course of documentary audits and inspections in organizations, have the right to audit the cash desk and check compliance with cash discipline.
Banks, at their own discretion, have the right to check compliance with the requirements of the Procedure for conducting cash transactions in the Russian Federation in the serviced organization.
Checks of conducting cash transactions in budgetary organizations are carried out by the relevant financial authorities.
Internal affairs bodies, within their competence, have the right to check the technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables in organizations.
Note.
Recommendations of the Ministry of Internal Affairs of the Russian Federation on ensuring the safety of funds during their transportation, as well as the Uniform requirements of the Ministry of Internal Affairs of the Russian Federation for technical reinforcement and equipment with signaling of cash registers (Appendices No. 2 and No. 3 to the Procedure for conducting cash transactions in the Russian Federation.
The instructions of the regulatory authorities with proposals and recommendations to eliminate the shortcomings (violations) identified during checks of cash discipline, as well as the causes and conditions conducive to the commission of theft and abuse, are mandatory for all organizations.
This account is intended to summarize information on the amounts of shortages of material assets identified in the process of their preparation, storage and sale, regardless of whether they are subject to attribution to the accounts of production costs or those responsible.
If the organization has a shortage due to a natural disaster, then in this case the amount of the shortage is charged to account 99 “Profit and Loss”as losses of the reporting year (uncompensated losses from natural disasters).
Surplus funds identified during the inventory are qualified as “non-operating income”, are accepted for accounting and are reflected in the accounting entry - Debit of account 50 "Cashier" Credit of account 91-1 "Other income".
In more detail with questions regarding the implementation of cash settlements without the use of cash registers and on the use of cash registers when making cash settlements , You can find in the book of the authors of CJSC “BKR INTERCOM-AUDIT” “Cash transactions. Cash register equipment.
Cash documents
The procedure for conducting cash transactions in the Russian Federation is established by Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. According to this document, cash transactions are processed by incoming cash orders (PKO), outgoing cash orders (RKO). For each PKO and each RKO, entries are made in the cash book. This procedure will continue after the transition to new cash registers with the function of transferring data to the tax authorities.
Unified forms of cash documents are given in the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88, which continues to be valid at the present time and should be applied in the future - after the transition to online cash desks.
Keeping a cash book
Any organization, regardless of the taxation system, is obliged to keep a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt from maintaining a cash book.
If a separate unit of the organization receives or spends cash, it is also required to keep a cash book. At the same time, the presence or absence of a settlement account with a separate subdivision does not play any role (letter of the Bank of Russia dated 04.05.2012 No. 29-1-1-6 / 3255).
A separate subdivision (OP) within the time period established by the head of the organization transfers to the head unit:
- or detachable copies of sheets of the cash book - when the cash book of the OP is filled out by hand;
- or second copies of sheets of the cash book printed on paper - if the cash book of the OP is filled out on a computer.
In the parent organization, the indicators of the cash book of the OP are not entered into the cash book of the organization. Sheets of the cash book of the OP are stitched separately at least once a year.
Cash balance limit
The balance of cash on hand at the end of the day should not exceed the limit established by the organization (clause 2 of the Procedure for Conducting Cash Transactions). This rule does not apply to individual entrepreneurs and organizations - small businesses that can store any amount of cash in the cash register.
The formulas for calculating the cash balance limit on hand are given in the Appendix to Bank of Russia Instructions No. 3210-U.
Issuance and delivery of change coins
The current regulations governing the use of cash registers do not provide for the presence of a cash balance (bargaining coins and banknotes) in the cash drawer of cash registers either at the beginning of the working day or at the end of the working day. Therefore, before the start of the work shift, the cashier gives the cashier-operator change money. To do this, the cashier writes out cash settlement for the amount of the exchange, in which the line "Issue" indicates the full name of the cashier-operator, and in the line "Basis" writes "For exchange".
If in trade organization there are senior and ordinary cashiers, then the senior cashier issues a bargaining chip to cashiers-operators. The amount of small change indicated in the RKO, the senior cashier records in the cash book (form KO-4) and in the ledger of funds received and issued by the cashier (form KO-5). This procedure is established by clause 4.5 of the Procedure for Conducting Cash Transactions and will continue to be valid when using the online cash register.
Thus, as before, in the absence of a senior cashier, an account cash warrant is sufficient for issuing a token coin, and if there is a senior cashier, it is necessary, in addition to registering cash registers, to keep a book in the form of KO-5.
Fiscal documents instead of unified CCP forms
Unified forms for CCP
To account for cash settlements with the population when carrying out trade transactions using cash registers, organizations used unified forms of primary accounting documentation KM-1-KM-9, approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132:
- KM-1 “Act on transferring the readings of summing money counters to zeros and registering KKM control counters”;
- KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of KKM for repair and upon its return to the organization";
- KM-3 "Act on the return of funds to buyers (clients) on unused cash receipts";
- KM-4 "Journal of the cashier-operator";
- KM-5 "Journal of registration of indications of summing cash and control counters of KKM, working without a cashier-operator";
- KM-6 "Help-report of the cashier-operator";
- KM-7 "Information on the readings of KKM meters and the organization's revenue", etc.
Since this resolution is not a normative legal act adopted in accordance with Law No. 54-FZ, now, according to officials, it is not subject to mandatory application(Letters of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated April 4, 2017 No. 03-01-15/19821, dated January 25, 2017 No. 03-01-15/3482, dated September 16, 2016 No. 03- 01-15/54413).
Consequently, organizations that use new online cash desks are not required to issue certificates-reports of the cashier-operator (form KM-6) and keep a journal of the cashier-operator (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation dated 12.05.2017 No. 03-01-15/28914).
In connection with the entry into force new edition 54-FZ, the Bank of Russia plans to amend Instructions No. 3210-U. In particular, the new version of clauses 5.2 and 6.6 of the Rules for conducting cash transactions will establish that incoming cash orders (PKO) and outgoing cash orders (RKO) must be issued on the basis of fiscal documents (as of the draft as of 03/01/2017).
Fiscal documents
Fiscal documents are called fiscal data (information on settlements), which are presented in established formats on paper or in electronic form (Article 1.1 of Law No. 54-FZ).
Fiscal documents include (clause 4, article 4.1 of Law No. 54-FZ):
- registration report;
- report on changes in registration parameters;
- shift opening report;
- cashier's check (form strict accountability);
- correction cash receipt (form of strict reporting of correction);
- shift closing report;
- closing report fiscal accumulator;
- report on the current state of settlements;
- operator confirmation.
Formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents, are approved by Order of the FSS of the Russian Federation dated March 21, 2017 No. ММВ-7-20 / [email protected]
Shift duration
In accordance with the requirements of the legislation, work with fiscal equipment is divided into checkout shifts. Before the start of settlements using CCP, a report is generated on the opening of the shift, and after the completion of the settlements, a report on the closing of the shift is generated. At the same time, a cash register check cannot be generated later than 24 hours from the moment the report on the opening of the shift was generated (clause 2, article 4.3 of Law No. 54-FZ).
That is, a shift when working at an online checkout cannot last more than 24 hours. This requirement for the duration of the shift is explained by the capabilities of the fiscal drive. If the shift exceeds 24 hours, fiscal sign no document is generated on the CRE check (paragraph 9, clause 1, article 4.1 of Law No. 54-FZ).
A shift at a cash register can be opened on one day, and closed the very next day, with a total duration of no more than a day. Law No. 54-FZ does not contain other restrictions on the duration of the shift, as well as requirements to close the shift at exactly the specified time (letter of the Ministry of Finance of the Russian Federation dated 05.05.2017 No. 03-01-15 / 28066).
Shift closing report
When closing a shift on old cash registers, a Z-report was generated, which was the basis for making an entry in the KM-4 form (“Journal of the cashier-operator”) (attachment to the letter of the Federal Tax Service of Russia dated 10.06.2011 No. AC-4-2 / [email protected], letters of the Federal Tax Service of Russia for the city of Moscow dated January 20, 2011 No. 17-15 / 4707, dated April 20, 2011 No. 17-15 / 38757). On the basis of the Z-report, a certificate-report of the cashier-operator (KM-6) was drawn up and data was entered into the journal of the cashier-operator (KM-4).
Since when using new cash registers, it is not necessary to maintain forms KM-4 and KM-6, at the end of the shift, a shift closing report is generated, on the basis of which a PKO is drawn up and an entry is made in the cash book.
Data on the amounts of cash received by the cash register for a shift are given in the shift closing report: the indicator “Total amount in checks (SRF) in cash” in the attribute “Counters of transactions “INCOME”” of the attribute “Counters of shift results”.
Please note that on the basis of one shift closing report, several PKOs can be generated depending on the type of operation and the postings that will be made in accounting when cash is credited to the cash desk of the organization:
- full payment for the sale of goods, works, services (Debit 50, Credit 90-1);
- partial payment for the sale of goods, works, services (Debit 50, Credit 62-1);
- prepayment against the future sale of goods, works, services (Debit 50, Credit 62-2).
Documentation of returns
Return of goods on the day of purchase
When returning funds to the buyer on the day of purchase, CCP is applied without fail (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15 / 28914). Funds are issued to the buyer from the cash drawer of the cash register on the basis of a check issued upon purchase of the goods.
When issuing cash to the buyer, it is necessary to break through the check of the CCP with the indication of the sign of the settlements "RETURN OF RECEIPT". An act on the return of funds to buyers (KM-3) does not need to be drawn up.
A cash register return check is transferred to the tax authorities through a fiscal data operator in the same manner as all other cash register checks (letter of the Ministry of Finance of the Russian Federation of 04.04.2017 No. 03-01-15 / 19821).
Data on the returned amounts are reflected in the report on closing the shift: the indicator "Total amount in checks (SRF) in cash" in the "Counters of operations" RETURN of income "" variable of the "Shift results counters" variable.
When posting the amounts of cash received by the CCP for a shift, it is necessary to reflect the difference between the amount of receipt and the amount of the return of receipt in PKO. In other words, proceeds from the sale of goods, works, services in PKO are reflected minus the returned amounts.
Return of goods not on the day of purchase
To date, even specialists from the Ministry of Finance of the Russian Federation do not know how to correctly issue a refund for goods returned on a date other than the day of purchase. Therefore, officials recommend contacting the Bank of Russia on this issue (letters of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15 / 28914, dated March 1, 2017 No. 03-01-15 / 11622). In none of their letters did the officials say that a return check should be issued for any return of funds, regardless of the date the goods were returned.
Since no new procedure for processing the return of goods has been approved to date, in our opinion, refunds for goods returned on a date other than the date of purchase should be carried out in the same manner.
Step 1. Based on the buyer's application for the return of goods, it is necessary to draw up a cash register, in which the buyer will put his signature, and give the buyer money from the main cash desk (and not from the CCP cash drawer).
Step 2 Based on cash register, an entry should be made in the cash book.
Thus, on the day when the money for the returned goods was returned from the main cash desk, the cashier draws up a PKO for the full amount of the proceeds received by the cashier-operator, and a cash settlement for the amount of money returned to the buyer.
When returning a previously made prepayment, in our opinion, organizations should break through the CCP check, regardless of the date of its payment. Cash must be returned from the CCP cash drawer.
New procedure for the use of CCP and OFD
Oksana Kurbangaleeva, Director of Successful Business Consulting LLC
Cash transactions are conducted according to clearly established rules in accordance with the requirements of the Central Bank of the Russian Federation. Accounting documents and procedures cannot be developed by the company independently. Forms presented in the magazine primary documentation and are the same for enterprises of all categories.
The procedure for conducting cash transactions is under special control of the Federal Tax Service. Heavy fines are imposed for violations of discipline. The reason for the close attention to operations is the counteraction to illegal cash circulation. Cash accounting operations are carried out in accordance with the Instructions of the Central Bank of the Russian Federation.
Innovations in the field in recent years
Starting from 2014, the procedure for conducting cash transactions changed. In 2018, organizations and individual entrepreneurs must adhere to the Directive of the Bank of Russia dated March 11, 2014. for No. 3210-U. The essence of innovation is conditional division accounting for cash transactions for a full and simplified procedure.
Full order cash transactions is used for organizations - legal entities that are not related to small enterprises. Simplified scheme allowed for accounting by small organizations or individual entrepreneurs.
The new procedure for conducting these operations is described in detail in the following video:
Rules for conducting and features of their organization
Operations at the cash desk are carried out only with cash.
The movement of funds is issued by expenditure or.
Special cashier requirements:
- Access to the cash drawer and operations has a person appointed by the head.
- The cashier bears material responsibility determined by the contract.
- During the absence of the cashier due to vacation or illness, the balance of the cash desk and documents are transferred to another person by order of the enterprise.
- The presence of several cashiers in the enterprise requires the appointment of a senior worker.
The main accounting document is the cash book. The log is kept daily, except for cases of no operations. At the end of the day, the balance is displayed, the value of which must match documented and actual. The amount is entered in the cash book and certified by the signature of the cashier.
Use for individual entrepreneurs and legal entities
Individual entrepreneurs may not keep a cash book.
The opportunity is used when maintaining IP income and expenses, physical indicators that are mandatory for accounting for tax indicators.
Organizations are required to conduct cash transactions if the enterprise has a cash flow. A company that does not use cash for settlements with employees, counterparties, does not keep a cash book.
The revenue received by the enterprise must be posted using cash registers. The exception is enterprises that keep records in accordance with the adopted special regimes - UTII and PNS. At the end of the working day, the cashier-operator delivers proceeds to the cash desk of the enterprise (or to collectors) according to the receipt order.
Requirements for the use of software and hardware
Legislation since 2015 (Instructions No. 3210-U) admits use of software for conducting cash transactions. The workflow must be protected from unauthorized access to operations. The protection of accounting data is carried out by applying electronic signature.
With regard to software and hardware that accepts banknotes, the Bank of Russia imposes a requirement that the equipment have a counterfeit recognition function. Technical means must be able to distinguish at least 4 security features of Russian banknotes.
Accounting for cash transactions in 1C Accounting 8.3 is discussed in the following video:
Features of maintaining cash records
Cash forms are the only, except for banking, primary accounting papers, during the execution of which not allowed blots and erasures. When filling out forms and books in manual mode, the use of colored ink is not allowed. If orders are filled with errors, it is issued new document. In the cash book or check, an incorrectly completed sheet is crossed out by two parallel lines.
In 2018, the procedure for maintaining documentation included innovations:
- Accounting may be kept in electronic form using an electronic signature.
- Cash documents can be drawn up not only by the cashier, but also by the chief accountant or, in their absence, by the head.
- The cashier must have a stamp confirming the operation and signatures of persons entitled to certify primary forms accounting.
- In the presence of deposited amounts, the register is not compiled. On the last day of the issuance of wages, a deposit mark is placed in the payroll.
- When maintaining UTII or PSN in an organization, the receipt of funds can be made according to strict reporting forms (BSO) or another document containing mandatory details.
When conducting transactions using service programs (without an electronic signature), documents must be printed on paper. Primary accounting forms must have real (not facsimile) signatures. The cash book is also subject to printing. Journal for periods depending on the volume of transactions. The period does not matter, provided that the transfer of the balance and pagination within the period are controlled.
The main limitation for the cash balance is the limit. The value means the limit of cash at the end of the working day. The balance at the end of the day is defined as the sum of the balance at the beginning of the day and the receipt of funds minus the expenditure of money. Exceeding the limit allowed on paydays.
The company needs:
- Approve the deadline for the issuance of wages and advance payments by order for the enterprise.
- Determine the period allotted for payments. In the traditional version, it is set from 3 to 5 days. The term of settlements with employees includes the day of receipt of cash in the bank.
- Approve the procedure for settlements with employees in the accounting policy of the enterprise.
The procedure applies only to payments in cash. An organization (legal entity) must independently calculate the cash limit. The document is accepted annually, based on the data of the year preceding the calculation. If the organization has separate subdivisions receiving revenue, the limit is calculated taking into account their income.
In 2018, individual entrepreneurs may not calculate the cash limit. The exemption applies to individual companies keeping records for tax purposes.
Cash limit in 2018 can be calculated 2 methods:
- Based on cash receipts. The limit is calculated by the ratio of the volume of cash receipts to the settlement period (no more than 92 days), multiplied by the collection period.
- By the volume of cash issued from the cash desk. The limit is determined as the division of the amount of cash issued by the billing period (no more than 92 days) with subsequent multiplication by the collection period.
When calculating the limit, the funds used to pay wages and social benefits to employees are not taken into account.
Issuance of cash to accountable persons
Cash funds of enterprises are often used for settlements with counterparties. Funds are issued under the report to persons determined by the head. Composition of accountable persons established by order.
The powers of employees traditionally extend to the annual period.
Document flow for accountable persons has a number of features:
- The disbursement of funds is made out by an account cash warrant.
- The amount of cash issued from the cash desk to accountable individuals is not limited. In some cases, companies use the issuance of funds as an opportunity to avoid penalties in the presence of an over-limit cash balance at the end of the day.
- When receiving funds, persons must provide a passport or other identification document.
- The amount exceeded by consumption (purchase of materials, raw materials, fuel and other types of goods and materials) is issued from the cash desk after the report is approved.
- The accountable person pays the rest of the money to the cashier.
The company must approve the reporting procedure for each type of expense. Upon the expiration of the period, the person must submit the report for approval no later than three days from the end of the reporting period. Exceeding the period of use of money entails a change in the purpose of the employee's income. The amount will be counted as an advance payment for the performance of labor duties, from which a tax () of 13% will be withheld.
Check by tax authorities, fines for violations
Inspections of the Federal Tax Service check cash discipline during on-site inspections or during cameral events. When checking, the inspector offers to provide: a cash book, primary accounting documents (RKO, PKO, applications, cash limit), studied selectively. In some cases, the cash balance can be checked against accounting documents.
On examination, it may be revealed violations:
- Conducting cash payments in excess of the limits accepted for legal entities.
- The presence of cash at the cash desk without justifying and confirming the receipt of documents.
- The accumulation of cash in the cash register is higher than the limit approved by the enterprise.
- Violation of the procedure for keeping funds. The procedure for protective measures upon receipt, issuance, transportation, storage of funds is determined by the organization or individual entrepreneur.
Violation of cash discipline entails the imposition of significant fines. Sanctions apply to the responsible person and the head of the enterprise.
Punishment is imposed under Art. 15.1 of the Code of Administrative Offenses, which provides for fines:
- Officials - from 4 to 5 thousand rubles.
- Organizations - from 40 to 50 thousand rubles.
The cashier or other person appointed to maintain the cash desk concludes an agreement on liability. If it is established that the company has been directly harmed by a person, it is possible to redirect the payment of damages to the person responsible for maintaining the cash register.
When conducting cash transactions, all legal entities, as well as individual entrepreneurs, are guided by the rules established by the Central Bank of the Russian Federation. Since 2016, this procedure has undergone important changes. Which ones - read in our material.
What is cash discipline?
As you know, the movement of cash in any company should be carried out only through the cash desk - this is necessary to control the circulation of funds, their accounting and the preparation of the company's financial statements. So, for example, all cash transactions that will be taken from the company's cash desk must be processed through an expense cash warrant.
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As you know, the rules for conducting cash transactions for all enterprises are the same - they cannot be developed by the company independently and at its own discretion. Reporting forms are presented in the journal of primary documentation and require compliance with all formalities - this is strictly monitored by inspectors of the Federal Tax Service. And for violation of the rules for conducting cash transactions, which will be revealed during a tax audit, an entrepreneur can be fined, and moreover, for a fairly substantial amount. The reason for such an “increased” attention of tax authorities to the correctness of conducting cash transactions by small and medium-sized businesses is, first of all, counteraction to illegal cash circulation in firms, and as a result, concealment of income and non-payment of taxes for them.
Entrepreneurs will still have to process the money coming in and out of the cash register, and this requirement must be met regardless of the taxation system in the company, the availability of cash registers and the number of employees.
Cash discipline - these are certain rules that must be observed when using cash in a company. The main document, a kind of “postulate” in this regard for all entrepreneurs is the Instruction of the Central Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”. From the title of the document, it is clear that accounting for cash transactions since 2015 has become conditionally divided into a “full” accounting procedure (for legal entities) and a “simplified” procedure (for individual entrepreneurs and small businesses).
Forms of cash documents remained the same, but there were a number of changes regarding the filling and compilation of these forms. For example, according to the new Directive of the Central Bank of the Russian Federation, it is possible to draw up cash documents by the so-called "incoming accountants" - specialists who provide certain accounting services enterprise under civil law contracts. Previously, the preparation of cash documents was allowed only for employees of the organization and themselves individual entrepreneurs.
But only employees of the company or the individual entrepreneur himself can carry out cash transactions themselves, for example, issue cash from the cash desk or deposit them into it. The “coming” accountant does not have such a right.
We list the basic rules of cash discipline, which must be observed in the company without fail.
- It is necessary to correctly prepare and execute cash documents of the company. All operations with cash desk money must be carried out by an authorized person, that is, a cashier, accountant or the individual entrepreneur himself, if the position of a cashier in the company is not provided. Among the documents required to be filled out within the framework of cash discipline are an incoming cash order, an outgoing cash order, income and expense ledger, payroll. It is allowed to issue documents both in electronic form and in paper format.
- The organization must necessarily set a cash balance limit.
- The issuance of cash from the cash desk of the enterprise can only be carried out by accountable employees and for accountable economic needs and must always be provided with documents proving the expenditure of funds for their intended purpose. That is, spending money from the company's cash desk must be documented - by checks, waybills, etc.
- For individual entrepreneurs and legal entities, the calculation within the framework of one contract should not exceed one hundred thousand rubles.
- For heads of organizations, there is a ban on taking money from the cash register to use it for personal needs. There are no such restrictions for IP.
It should be noted that the main changes in the rules for conducting cash transactions from 2015 - 2016, enshrined in the Instruction of the Central Bank of Russia dated March 11, 2014 No. 3210-U, affected individual entrepreneurs. In particular, this regulatory legal act greatly facilitates the maintenance of cash discipline for individual entrepreneurs.
Conducting cash transactions of IP: changes
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Individual entrepreneurs on the simplified tax system, UTII, patent, who themselves receive and spend revenue at the cash desk, may not keep cash documents (an incoming cash order when receiving cash at the cash desk, an outgoing cash order when issuing cash from the cash desk) and not keep a cash book, but only on condition that they keep records of income and expenses of objects of taxation and other physical indicators for tax purposes. Also, a company that does not use cash for settlements with employees or counterparties may not maintain a cash book. According to experts, the refusal to maintain cash documents for an individual entrepreneur is inappropriate. So, he must be prepared in advance for the fact that it will be difficult to control employees who in one way or another participate in the company's financial transactions. There will be no documentary evidence that the employee received or, conversely, handed over this or that amount of money.
This format is convenient if the individual entrepreneur himself is the "cashier" of the company - in this case, there is no need to control the receipt and expenditure of funds and draw up documentation.
- To maintain cash records, an individual entrepreneur is now entitled to choose either paper or electronic media. When choosing to maintain records in electronic form, it is mandatory to use electronic digital signature. If cash documentation is kept in electronic form, then paper, similar copies of documents are no longer required.
- In all documents on accounting for cash transactions, an individual entrepreneur can correct errors: for this, incorrect data should be crossed out, then indicate the correct information next to it, the date the correction was made and provide a transcript of the correction. Edits are certified by the signature of the employee who executed the document. But corrections are not allowed to be made to an incoming cash order and an outgoing cash order.
- According to the new rules, an individual entrepreneur cannot spend the company's proceeds from the cash desk for such purposes as paying and issuing loans and interest on them, transactions with securities, payment of rent of premises, gambling. For these purposes, an individual entrepreneur must use the funds of the current account of the company (or individual) in the bank, that is, take cash from the cash desk and transfer it to the account.
- In tax accounting, it is not necessary to display funds withdrawn by an individual entrepreneur from his bank account and then deposited into the company's cash desk.
- If on certain days cash settlements in the company were not made, then filling out the cash book is not required.
- All revenue of the organization received during the day must be carried out using cash registers.
Cash balance limit in 2016
The cash balance limit is the maximum allowable amount of cash that can be kept in the cash desk of the company at the end of the working day.
According to the Instruction of the Central Bank of Russia dated March 11, 2014 No. 3210-U, individual entrepreneurs do not need to enter a cash balance limit - small businesses can maintain a simplified cash order. Recall that the category of small businesses includes firms with less than a hundred employees and annual revenues of not more than 400 million rubles. Within the framework of it, for such enterprises, the absence of a cash limit is permissible - that is, the company can accumulate an unlimited amount of cash in the cash desk for an unlimited period. But nevertheless, experts advise to hand over the money of the company to the bank - this is correct from the point of view of security. Waiver of the cash limit must be issued on the basis of an order for the company. This requirement is also fixed by the Instruction of the Central Bank of Russia dated March 11, 2014 No. 3210-U. Also, the order should record all changes that are made to the procedure for working with cash and maintaining cash records of your company.
As for organizations, they must independently set a limit on the balance of cash on hand - this requirement is mandatory. This indicator- this is the amount of funds that can be kept in cash, and if the limit of the firm's cash balance is not set, it is considered equal to zero, which means that the company does not have the right to keep cash at all at the end of the working day. For the fact that money is stored in the cash desk of the organization in excess of the limit, the head of the company may be punished, as this is an offense. A fine for a legal entity can reach 50 thousand rubles.
It is not required to agree on the amount of the cash balance limit with the bank, but it is necessary to issue an order (mandatory document) for the company with the establishment of a cash balance limit.
Violation of cash discipline: responsibility
As mentioned above, compliance with cash discipline and the established rules for accounting for the storage of funds in a company, the correctness of paperwork can be assessed by specialists tax office as part of audits of the financial and economic activities of the company. As part of field check they can identify various violations and impose on executive Individual entrepreneur or organization fine. In accordance with article 15.1 of the Code of the Russian Federation on administrative offenses it can be up to five thousand rubles. The fine for the institution itself for this offense can be equal to 50 thousand rubles. Recall, according to paragraph 39 of the Procedure for conducting cash transactions, the head of the institution, the chief accountant and the cashier are responsible for non-compliance with cash discipline.
Expected rule changes conducting cash transactions in 2016
Some organizations in our country have already begun the transition to "online cash registers" with the ability to transfer data on all the company's monetary transactions to the Federal Tax Service. But a widespread transition to a new CCP will be possible only with the adoption of a law that provides for changes to Law No. 54-FZ. Now it is under consideration in the State Duma.
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