New rules for registering cash transactions. Cash transactions

The turnover of cash between economic entities, as well as the procedure for conducting cash transactions in the Russian Federation, is established by the Central Bank of the Russian Federation. The fundamentals are enshrined in regulatory documents: Instructions of the Bank of the Russian Federation No. 3210-U dated March 11, 2014 - for legal entities, Regulation No. 318-P dated April 24, 2008 - for credit institutions.

Operations are applied when receiving, recalculating or issuing cash for the following purposes:

payment of wages, scholarships, benefits;
, calculations for tax liabilities;
settlements with suppliers and contractors;
payments for the provision of paid services;
gratuitous receipts and donations;
other calculations.

Rules for conducting cash transactions in 2019

Mandatory requirements for the procedure for organizing cash turnover have been established, as well as issues that the budgetary organization sets independently.

Mandatory requirements (regulated by applicable law)	Installed independently
The order of establishment, with the exception of the days of payment of wages (benefits, scholarships). Delivery of cash to the bank when the approved balance is exceeded. Securing job duties for the cashier (responsible employee). Receiving and issuing cash on the basis of receipts and debit orders, compulsory keeping a cash book.	Cash balance limit. Rules for ensuring the safety of documents and cash at the enterprise. Rules for storage and transportation of funds. The frequency and algorithm for conducting checks on maintaining cash discipline. Determination of responsible persons (commission) for conducting inspections, including sudden ones.

The law stipulates that only an employee of the institution can be a cashier. The employee must be sure to familiarize himself with the current procedure and job responsibilities by signing. Also, the cashier's functions can be performed by the manager himself. And if several cashiers work in a large organization, a senior should be appointed.

Required documents

Operations must be documented with appropriate documents.

So for the receipt of cash in the cashier, the form of the receipt order (PRO) OKUD 0310001 is used. Form No. KO-1 is approved by the Decree of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88.

To dispense cash, an expenditure order (RKO) OKUD 0310002 is used. Form No. KO-2 was approved by the Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88.

The documentation is formed by the cashier or chief accountant. Responsibilities can be transferred to another person with whom an agreement on accounting in the organization has been concluded (clause 4.3 of Instructions No. 3210-U). The condition came into effect on August 19, 2017.

New rules for the application of CCP

In 2019, the procedure for the use of cash registers approved by Federal Law No. 54-FZ dated May 22, 2003 (as amended on July 03, 2016) is in effect. The latest changes affected not only the rules for registering cash register devices with the tax office, but also the procedure for using online cash registers.

Organizations using CCPs should not submit the apparatus to the inspection for registration or changes. All actions can be carried out through your personal account on the website of the Federal Tax Service of Russia. In addition, all information about the calculations will be automatically transferred to the tax authorities through the fiscal data operators.

The innovations will increase the financial efficiency of the use of CCP, reduce the cost of maintenance and re-registration of equipment, and reduce the risk of financial fraud. The changes are aimed at increasing the transparency of settlements carried out in cash, as well as reducing the number of tax audits.

Liability and penalties

Administrative liability is provided for non-compliance with the legislation in terms of conducting cash transactions. Part 1 of Article 15.1 of the Administrative Code establishes:

The punishment for legal entities that have violated the 318 provisions on the procedure for conducting cash transactions and Instructions No. 3210-U is a fine of 40,000 to 50,000 rubles.
Punishment for officials of organizations and individual entrepreneurs, in the form of a fine from 4,000 to 5,000 rubles.

Basic transactions for reflecting cash transactions

Let's present the main operations with cash of a budgetary institution in the form of a table.

the name of the operation	Debit account	Credit account	Source documents
Receipt of cash at the cash desk of the institution from a personal account			PKO (f. 0310001) Cash book (f. 0504514)
Received payment for the provision of paid services			PKO (f. 0310001) Receipt (f. 0504510) Cash book (f. 0504514)
Issued money on account			RKO (f. 0310002) Cash book (f. 0504514)
Cash exceeding the cash limit is transferred to the personal account of the institution			RKO (f. 0310002) Cash book (f. 0504514)

The legislator assigned the competence to organize cash circulation in the territory of the Russian Federation, as well as the functions of determining the procedure for conducting cash transactions to 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)" ).

The regulatory legal documents governing cash circulation in the Russian Federation and determining the procedure for conducting cash transactions are:

- “Regulations on the Rules for Organization of 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);

- "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, 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:

Reception, delivery of cash and execution of cash documents;

Keeping a cash book and keeping money;

Cashier audit and control over 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 certain conditions of monetary circulation and explains the features of the application of the provisions of the "Procedure for conducting cash transactions" in practice, for example - see:

Ordinance of the Central Bank of the Russian Federation of November 14, 2001 No. 1050-U "On establishing the maximum amount of cash settlements in the Russian Federation between legal entities under 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 from 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 conditions for working with cash."

The Ministry of Finance of the Russian Federation develops and approves regulations on accounting and rules for keeping records of business transactions, which are binding on all organizations (except for the Central Bank of the Russian Federation and credit institutions) located in 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 regulating accounting) approves unified forms of primary accounting documentation for accounting for cash transactions.

When talking about cash transactions, we always mean actions related to payments made by cash.

In accordance with the Constitution of the Russian Federation (Article 75), the legislator recognizes the ruble as a legal tender, obligatory to be accepted 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 one and only form - by transferring them in fulfillment of any civil obligation.

Civil legislation, establishing general rules for making cash payments, uses a differentiated approach depending on who is the subject of such payments (Article 861 of the Civil Code of the Russian Federation).

Citizens outside their own business activities can make cash payments between 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 settlements in cash between legal entities for one transaction in the amount of 60,000 (sixty thousand) rubles (Ordinance of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U "On establishing the maximum amount of payments in cash money in the Russian Federation between legal entities under one transaction "). At the same time, it was officially clarified in the Letter of the Central Bank of the Russian Federation dated July 2, 2002 No. 85-T, the Ministry of Taxes and Tax Collection of the Russian Federation dated July 1, 2002 No. 24-2-02 / 252 "On issues of settlements between legal entities in cash" that cash settlements carried out between legal entities under one or several monetary documents under one agreement may not exceed the maximum amount of cash settlements.

Considering the requirement of the Central Bank of Russia - all "economic agencies" to apply mandatory rules of cash transactions, and also in view of their (rules) importance and sufficiently detailed description in a regulatory legal act, the authors consider it necessary to cite in this book the text of the document - "Procedure for conducting cash transactions in the Russian Federation ", which includes the following sections:

1. General Provisions;

2. Reception, delivery of cash and execution of cash documents;

3. Keeping a cash book and keeping money;

4. Revision of the cash desk and control over the observance of 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 No. 1. Signs of solvency of banknotes and coins of the Bank of Russia ”;

“Appendix No. 3. Uniform Requirements for Technical Strength and Signaling Equipment for Cash Register Rooms at Enterprises ”;

“Appendix No. 4. Cash Revision Act ”.

CASH OPERATIONS PROCEDURE 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 bank institutions (hereinafter referred to as banks).

2. Enterprises settle their obligations with other enterprises, as a rule, by bank transfer or use other forms of non-cash payments established by the Bank of Russia in accordance with the legislation of the Russian Federation.

3. To carry out payments in cash, 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 register equipment - see Section No. 2 of this book.

"4. Cash received by businesses from banks is spent for the purposes indicated in the check.

5. Enterprises can have cash in their cash offices within the limits established by banks, in agreement with the heads of enterprises. If necessary, cash balance limits are revised.

6. Enterprises are obliged to hand over to the bank all cash in excess of the established limits on the balance of cash at the cash desk in the manner and terms agreed with the servicing banks.

Cash can be deposited in day and evening cash desks of banks, to collectors and to joint cash desks at enterprises for subsequent delivery to the bank, as well as to communication companies for transfer to bank accounts on the basis of concluded agreements.

7. Enterprises that have permanent cash earnings, in agreement with the banks serving them, can spend it on wages and social and labor benefits (later - 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" 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.

Cash disbursements from bank offices for the purchase of agricultural products from the population are carried out without restriction.

In accordance with paragraph 3 of Article 845 of the Civil Code of the Russian Federation, the bank does not have the right to determine and control the directions of use of the client's funds and establish other restrictions not provided for by law or the bank account agreement on his right to dispose of funds at its discretion.

The intended use of the funds received by the enterprise is checked by the servicing institution of the bank in the following order when entering the place on the issues of compliance by enterprises with the conditions for working with cash and the procedure for conducting cash transactions.

The basis for determining the validity of spending by enterprises of funds for the specified purposes and their confirmation may be the cost estimate, charter, regulation, decision to create an enterprise or an agreement of founders, licenses to carry out certain types of activities and other documents, agreements (contracts), reports of accountable persons on spending cash received for the purchase of agricultural products.

When deciding whether to issue cash for the purposes indicated in the check, banks may request the necessary documents from the enterprises they serve.

Enterprises have no right to accumulate cash in their cash offices in excess of the established limits for the implementation of future expenses, including wages.

8. The issuance of money from the proceeds of some enterprises that have constant cash earnings 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 of labor, payment of social insurance benefits and scholarships for no more than 3 working days (for enterprises located in the Far North and equivalent localities - up to 5 days), including the day the money was received at the bank.

10. Issuance of cash on account is made from the cash offices of enterprises.

In the case of a temporary absence of cash registers at enterprises, it is allowed to issue, in agreement with the bank, cashiers of enterprises or persons replacing them, checks for receiving cash directly from the bank's cash desk.

11. Enterprises issue cash on account of economic and operational expenses, as well as expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual divisions of economic organizations, including branches that are not on an independent balance sheet and located outside the area of \u200b\u200boperation organizations in the size and for terms determined by the heads of enterprises.

The issuance of cash against the account of expenses related to business trips is carried out within the limits of the amounts due to business travelers for these purposes.

Persons who 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 date of their return from a business trip, to submit to the company's accounting department a report on the amounts spent and make the final settlement on them.

The issuance of cash against the report is made subject to the full report of the specific accountable person on the advance payment previously issued to him.

The transfer of cash issued on account by one person to another is prohibited.

12. Cash transactions are drawn up by 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 the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation.

13. When accepting money tickets and coins for payments, cashiers of enterprises must be guided by the Signs and rules for determining the bank notes (banknotes) and coins of the Bank of Russia established by the Central Bank of the Russian Federation (Appendix No. 1).

Acceptance of cash by cash offices of enterprises is carried out according to cash receipts signed by the chief accountant or a person authorized by a written order of the head of the enterprise.

A receipt for the receipt of money is issued to the incoming cash order signed by the chief accountant or a person authorized for this, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

14. Cash withdrawal from the cash offices of enterprises is carried out according to cash outflow vouchers or other duly executed documents (payroll (settlement and payment), applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of the cash voucher. Documents for issuing money must be signed by the head, chief accountant of the enterprise or by persons authorized to do so.

In cases where the documents, statements, invoices and others attached to the cash outflow vouchers have an authorization inscription of the head of the enterprise, his signature on the cash outflow vouchers is not required.

Procurement organizations can issue cash to suppliers of agricultural products and raw materials, with the subsequent drawing up at the end of the working day of a general expenditure cash order for all amounts issued per day on procurement receipts.

In centralized accounting departments, one salary is drawn up for the total amount of issued wages, the date and number of which are affixed on each payroll (settlement and payment) statement.

15. When issuing money on an expense 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, writes down the name and number of the document, by whom and when it was issued, and takes away the recipient's receipt. If a document replacing an expenditure cash order is drawn up for the issuance of money to several persons, then the recipients also present the indicated documents proving their identity and sign in the corresponding column of the payment documents. However, in the latter case, the record of the data of the identity document is not made on the money document replacing the cash expenditure order.

At the enterprise, the issuance of money can be made according to a certificate issued by this enterprise, if there is a photograph on it and the personal signature of the owner.

A receipt for receiving money can be made by the recipient only with his own ink or ballpoint pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money on the payroll (settlement and payment) statement, the amount is not indicated in words.

16. Issuance of money to persons who are not on the payroll of the enterprise is carried out according to cash outflow 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 compiled 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 an authorized representative of the relevant organization.

The cashier issues money only to the person indicated in the cash outflow order or a document replacing it. If money is issued under a power of attorney drawn up in accordance with the established procedure, in the text of the order, after the last name, first name and patronymic of the recipient of the money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If money is dispensed according to a statement, the cashier makes an inscription in front of the receipt for receiving money: "By proxy". The issuance of money under a power of attorney is made 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 the cash order or statement ”.

Note.

The power of attorney is recognized as “executed in accordance with the established procedure” if it is drawn up properly in the presence of a notary; it is allowed to use a power of attorney filled in in a simple written form, but if there is an administrative inscription (visa) on it and the signature of the head of the organization (manager of funds).

"17. Remuneration for labor, payment of social insurance benefits and scholarships are made by the cashier according to payroll (settlement and payment) slips without drawing up an expense cash order for each recipient.

On the title (title) page of the payment (settlement and payment) statement, an authorization inscription is made for 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 labor remuneration (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money under the report for expenses related to business trips to several persons can be issued.

One-time payments of money for wages to individuals are made, as a rule, on account cash vouchers.

18. After the expiry of the terms of labor remuneration, payment of social insurance benefits and scholarships specified in clause 9, the cashier must:

a) in the payroll (settlement and payroll) against the names of persons to whom the specified 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 (settlement and payment) statement, make an inscription on the amounts actually paid and to be deposited, 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 additional inscription is made on the statement: "I gave out money according to the statement (signature)." It is prohibited to issue money by the cashier and the distributor on the same sheet;

d) write down the actually paid amount in the cash book and put a stamp on the statement: "Cash outflow order No. ____".

The accounting department checks the marks made by the cashier in the payment (settlement and payment) statements, and calculates the amounts issued and deposited on them.

The deposited amounts are handed over to the bank, and one general cash outflow order is drawn up for the deposited amounts.

19. Cash receipts and receipts to them, as well as cash receipts and documents replacing them must be filled out by the accounting department clearly and clearly in ink, ballpoint pen or written out on a machine (writing, calculating). Erasures, blots, or corrections in these documents are not permitted.

In the incoming and outgoing cash orders, the basis for their preparation is indicated and the documents attached to them are listed.

It is prohibited to issue cash receipts and receipts or documents replacing them in the hands of persons depositing or receiving money.

Receipt and issue of money on cash orders can be carried out only on the day they are drawn up.

20. Upon receipt of incoming and outgoing 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 the authorization inscription (signature) of the head of the enterprise or persons authorized to do so on the cash receipt or a document replacing it;

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 processing. Receipt and expense 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 canceled with a stamp or the inscription “Paid” indicating the date (date, month, year).

21. Receipt and expense cash orders or documents replacing them, prior to transfer to the cashier, are registered by the accounting department in the register of incoming and outgoing cash documents. Cash outflow vouchers issued on payment (settlement and payment) statements for wages and other payments equivalent to it 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 machine chart "Insert sheet of the register of incoming and outgoing cash orders", drawn up for the corresponding day, the formation of data is also provided for accounting for the flow of funds for the intended purpose.

22. All receipts and withdrawals of cash by the enterprise shall be recorded in the cash book.

23. Each company 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 given enterprise.

When sealing a book with a mastic seal, glue based on liquid glass ("Silicate", "Stationery", "Office", "Liquid glass"), tissue paper, stamp ink are used. The printed paper is smeared on both sides with glue, after the book is sealed, another layer of glue is applied.

Entries in the cash book are made in 2 copies through carbon paper in ink or ballpoint pen. The second copies of the sheets must be tear-off and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of 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 to the accounting department as a cashier's report a second voucher (a copy of entries in the cash book for the day) with incoming and outgoing cash documents against receipt in cash book.

25. At enterprises, provided that the full safety of cash documents is ensured, the cash book can be kept in an automated way, in which its sheets are formed in the form of a machine chart "Attached sheet of the cash book". Simultaneously with it, the "Cashier's report" machineogram is formed. Both of these machine charts must be drawn up by the beginning of the next working day, have the same content and include all the details provided for by the cash book form.

The numbering of the cash book sheets in these machines is carried out automatically in ascending order from the beginning of the year.

In the typewriter "Cash book attachment sheet" the last for each month should automatically print the total number of sheets of the cash book for each month, and in the last for the calendar year - the total number of sheets of the cash book for the year.

The cashier, after receiving the "Cash Book Attachment Sheet" and "Cashier Report" machines, is obliged to check the correctness of the indicated documents, sign them and submit the cashier's report along with incoming and outgoing cash documents to the accounting department against receipt in the cash book attachment sheet.

In order to ensure the safety and ease of use, the "Cash Book Insert Sheet" machines are stored by the cashier separately for each month throughout the year. At the end of the calendar year (or, as necessary), the "Cash Book Slip-on Sheet" machines are stitched 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 keeping of the cash book is assigned to the chief accountant of the enterprise.

27. The withdrawal of money from the cash desk, which is not confirmed by the receipt of the recipient in the cash invoice or another document replacing it, is not accepted to justify the balance of cash at the cash desk. This amount is considered a shortfall and is collected from the cashier. Cash that is not confirmed by cash receipts is considered a cash surplus and is credited to the company's income.

28. The chief (senior) cashier, before the start of the working day, issues to other cashiers in advance the amount of cash necessary for debit transactions against receipt in the book of accounting of money received and issued by the cashier.

Cashiers at the end of the working day are obliged to report to the chief (senior) cashier in the received advance and in the money accepted according to receipt documents, and hand over the remaining cash and cash documents on the operations performed to the (chief) senior cashier against receipt in the book of accounting received and issued by the cashier of money.

For advances received for wages and scholarships, the cashier is obliged to report within the deadline specified in the payroll for their payment. Before the expiration of this period, cashiers are obliged to return to the cashier daily the remaining cash that has not been issued on pay slips. 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, heads of enterprises are required to equip a cash desk (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash office, as well as when it is delivered from a bank institution and delivered to the bank. In those cases when, through the fault of the heads of enterprises, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, they are liable in the manner prescribed by law.

The cash register room must be isolated, and the doors to the cash register during transactions must be locked from the inside. Access to the cash register premises for persons not related to its work is prohibited.

Uniform requirements for technical strength and alarm equipment for cash register offices of enterprises are given in Appendix No. 3.

Companies' cash desks 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 closed with a key and sealed with the cashier's seal. Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places, transferring them to unauthorized persons or making unaccounted duplicates.

Recorded duplicate keys in packages, boxes and other sealed by cashiers 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 a key has been lost, 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 in the cash register is prohibited.

31. Before opening the cash register 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 register before the arrival of their employees.

In this case, the manager, 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 register. This check must be done before the start of cash transactions.

On the results of the check, an act is drawn up 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 the insurance company, the third is sent to the higher organization (if any), and the fourth 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 to familiarize him with the Procedure for conducting cash transactions in the Russian Federation against receipt, after which an agreement on full liability is concluded with the cashier. "

Note.

The standard form of an agreement on full individual material liability was approved by the Decree of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85 "On approval of the lists of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective (team) material liability. , as well as standard forms of agreements on full liability ”.

"33. The cashier, in accordance with the current legislation on the material responsibility of workers and employees, bears full financial responsibility for the safety of all 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 fulfillment of the duties of a cashier is assigned to another employee by a written order of the head of the enterprise (decision, decree). The contract specified in clause 32 is concluded with this employee.

In the event of a sudden abandonment by the cashier of work (illness and other), the values \u200b\u200bunder 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 from 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. In enterprises that have a large number of departments or are served by centralized accounting departments, wages, payments of social insurance benefits, scholarships can be made by written order of the head of the enterprise (decision, decree) by other, except cashiers, persons with whom the contract is concluded under paragraph 32, and which are subject to all the rights and obligations established by this Procedure for cashiers.

In small enterprises that do not have a cashier in the staff, the duties of the latter can be performed by the chief accountant or another 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 established 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 recount of cash and verification of other valuables in the cash desk. The cash balance at the cash desk is verified with the accounting data for the cash book. For the audit of the cash desk, by order of the head of the enterprise, a commission is appointed, which draws up an act. If the audit detects a shortage or surplus of values \u200b\u200bat the cash desk, the act indicates their amount and the circumstances of occurrence.

The approximate form of the audit certificate of the availability of funds is given in Appendix No. 4.

In the conditions of automated maintenance of the cash book, the correct operation of the software for processing cash documents should be checked.

38. Founders of enterprises, higher-ranking organizations (if any), as well as auditors (audit firms), in accordance with the concluded agreements in the production of documentary audits and inspections at enterprises, audit the cash desk and check compliance with cash discipline. At the same time, special attention should be paid to the issue of ensuring the safety of money and valuables.

39. Responsibility for compliance with the Procedure for conducting cash transactions lies with the heads of enterprises, chief accountants and cashiers.

40. Persons guilty of repeated violations of cash discipline are held accountable in accordance with the legislation of the Russian Federation.

41. Banks systematically check the compliance of enterprises with the requirements of the Procedure for conducting cash transactions.

Inspections of the Procedure for conducting cash transactions in budgetary organizations are carried out by the relevant financial authorities.

42. The 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 for the elimination of deficiencies identified in the course of checks of cash discipline, as well as the reasons and conditions conducive to theft and abuse, are mandatory for enterprises.

44. This Procedure for conducting cash transactions is applied by all enterprises on the territory of the Russian Federation, except for institutions of banks, institutions and enterprises of the Federal Postal Administration under the Ministry of Communications of the Russian Federation, as well as enterprises and organizations that are not subject to the Law of the RSFSR "On Enterprises and Business activities ".

Unified forms of primary accounting documentation for accounting of 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 Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 "On approval of unified forms of primary accounting documentation for accounting of cash transactions, for accounting of inventory results ":

№KO-1 "Receipt cash order",

No.KO-2 "Cash outflow order",

№KO-3 "Journal of registration of incoming and outgoing cash documents",

№KO-4 "Cash book",

№KO-5 "Book of accounting of funds received and issued by the cashier."

Receipt cash order (form No.KO-1) is used to register the receipt of cash in the organization's cash office 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 handed over to the person who handed over the money, but remains in the cash office.

The receipt cash order and receipts to it indicate:

on the line "Basis" - the content of the business transaction;

on the line “Including” - the amount of VAT (recorded in numbers, and if products, works, services are not taxed, the record “without tax (VAT)” is made);

on the line "Appendix" - the attached primary and other documents are listed, indicating their numbers and dates of preparation;

in the column "Credit, code of the structural unit" the code of the structural unit is indicated to which the funds are accounted.

The cashier, having received a receipt from the accounting department or a document replacing it, is obliged to check it, guided by the instructions of clause 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 receipt of the incoming cash order

In the case when money is received by the cashier for the goods sold, work performed or service rendered, organizations and individual entrepreneurs for whom the use of cash register equipment (CCP) is prescribed by federal law when making cash payments and (or) using payment cards, are obliged issue to the buyer (client) a cashier's receipt printed on the cash register (paragraphs 1 and 4 of article 5 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers when making cash payments and (or) payments using payment cards "(Hereinafter Law No. 54-FZ).

An expense cash order (form No.KO-2) is used to dispense cash from the organization's cash desk both in terms 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 clauses 14-16, paragraph 4 of clause 17, clause 19 of the Procedure for conducting cash transactions in the Russian Federation and is registered in the register of incoming and outgoing cash documents (form No.KO-3).

In cases where there is an authorization inscription (visa) of the head of the organization on the documents (statements, invoices, etc.) attached to the cash outflow vouchers, his signature on the cash outflow vouchers is optional.

In the cash outflow order on the line "Basis" the content of the business transaction is indicated, and on the line "Attachment" the attached primary and other documents are listed, indicating their numbers and dates of preparation.

The cashier, upon receipt of an expense slip or a document replacing it, from the accounting department, must be guided by the prescription of clause 20 of the Procedure for conducting cash transactions in the Russian Federation.

For more details on the issues related to primary documents, you can find in the book of the authors of BKR-INTERCOM-AUDIT CJSC “Primary Documents”.

As a general rule, registration in the journal of Form No.KO-3 of incoming and outgoing cash orders or documents replacing them (payment or settlement - payroll, applications for the issuance of money, invoices, etc.) is carried out by the accounting department before they are transferred to the cashier.

As a general rule, registration of an expense cash order or a document replacing it is carried out prior to its transfer to the cashier. And only "cash vouchers issued on payment (settlement and payment) statements for wages and other payments equivalent to itis registered after their issue " (see clause 21 of the Procedure for conducting cash transactions in the Russian Federation).

Cash book №KO-4 is used to record receipts and withdrawals of cash by the organization at the cash desk. The cash book must be drawn up taking into account the requirements of clause 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 horizontal ruling) 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 from the front and back sides through carbon paper with ink or a ballpoint pen. The first and second copies of 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 are not torn off until the end of the day.

Records of cash transactions begin on the front side of the non-detachable part of the sheet after the line "Balance at the beginning of the day".

Previously, the sheet is bent 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 placed on the front side of the non-detachable part of the sheet and the entries are continued along the horizontal rulers of the reverse side of the integral part of the sheet.

For the procedure for maintaining the cash book, see also paragraphs 24 and 25 of the Procedure for conducting cash transactions in the Russian Federation.

Control over the correct keeping of the cash book is carried out by the chief accountant of the organization.

The book of accounting of funds received and issued by the cashier (form No.KO-5) is used to record money issued by the cashier from the cashier's office to other cashiers or to an authorized person (distributor), as well as to record the return of cash and cash documents for transactions performed.

In accordance with the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n "On approval of the regulation on accounting and financial reporting in the Russian Federation" - to ensure the reliability of accounting and financial statements of the organization must make an inventory of property and obligations, during which their presence is checked and documented, and their condition is determined.

For 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 outgoing cash order, but also on the basis of a payroll or payroll.

These statements are drawn up when salaries are issued to employees of the organization.

In this case, the organization decides independently which forms of the statement to use:

settlement and payment;

calculated;

payment.

By the 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 labor accounting and remuneration", the following standard forms were approved:

for the payroll form No. T-49,

for the payroll form No. T-51,

for the payroll form No. T-53.

After the expiration of the deadline established in 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 grand 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 the head of the organization. For the total amount that will be paid according to the statement, an expense cash order is drawn up. The number of the outgoing cash order and the date of drawing up are indicated in the statement. For the deposited amounts handed over to the bank, there is one general cash outflow order.

Payrolls are registered in a special journal (form No. T-53a). Payroll records are kept in 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 limit on the balance of cash at the cash desk, see Section 1 of the Procedure for conducting cash transactions in the Russian Federation.

The procedure for establishing a limit on the availability of money in the cash desk of an organization, as well as the procedure and terms for depositing cash to 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 territory of the Russian Federation No. 14-P dated January 5, 1998 (approved by the Board of Directors of the Bank of Russia on December 19, 1997, Minutes No. 47).

Organizations, regardless of their organizational and legal form, must keep free funds in bank institutions in the appropriate accounts on contractual terms.

Cash arriving at the cash desks of organizations are subject to delivery to banks for subsequent crediting to the accounts of these organizations.

Cash is deposited by organizations at the cash desks of banks' institutions directly or through the united cash desks at the organizations, as well as using the services of federal postal organizations for transfer to the corresponding accounts in bank institutions. Cash can be surrendered by organizations on contractual terms through the collection services of banks or specialized collection services licensed by the Bank of Russia to carry out the relevant operations for the collection of money and other values.

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 in cash offices on the days of the banking institutions.

In this case, the following can be installed terms of delivery of cash by organizations:

For organizations located in a settlement where there are bank institutions or federal postal organizations - daily on the day of receipt of cash in the cash desks of organizations;

For organizations that, due to the specifics of their activities and working hours, as well as in the absence of evening cash collection or evening cash desk, bank institutions cannot donate cash at the end of the working day to bank institutions or federal postal organizations - the next day;

For organizations located in a settlement where there are no banks or federal postal organizations, as well as those located at a remote distance from them - once every few days.

Cash received from individuals in payment of taxes, insurance and other fees is handed over by administrations and collectors of these payments directly to bank institutions or by transfer through federal postal organizations.

The cash desks of organizations can store cash within the limits set by the banking institutions serving them in agreement with the heads of these organizations.

The limit on the balance of cash in the cash desk is established by bank institutions annually for all organizations, regardless of their organizational and legal form and field of activity, that have a cash desk and carry out cash settlements.

To establish a limit on the cash balance at the cash desk, the organization submits to the bank institution that performs its settlement and cash services, the calculation of the established form - "Calculation for setting the cash balance limit for the company and issuing a permit to spend cash from the proceeds coming to its cash desk."

For an organization, which includes divisions that do not have an independent balance sheet and accounts in bank institutions, a single limit on the cash balance is established taking into account these structural divisions. The cash balance limit for structural divisions is set by order of the head of the organization.

For representative offices, branches and other separate divisions of the organization located outside of its location, constituting a separate balance sheet and having accounts in bank institutions, the limit on the cash balance in the cash desk is set by the servicing institutions of banks at the place of opening the corresponding accounts of structural divisions.

If the organization has several accounts in various bank institutions, the organization, at its discretion, applies to one of the service institutions of the banks with the expectation of setting a limit on the balance of cash in the cash desk. After setting a limit on the cash balance 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 corresponding accounts are opened. When checking this organization, bank institutions are guided by this limit on the balance of cash at the cash desk.

For an organization that has not submitted a calculation to establish a limit on the cash balance in the cash office to any of the bank's service institutions, the cash balance limit is considered zero, and the cash not deposited by the organization at the bank institutions is over-limit, which entails negative consequences - administrative liability for article 15.1 of the Administrative Code of the Russian Federation.

In this case, the limit of the cash balance can be set:

In the amount necessary to ensure the normal operation of organizations from the next morning;

Within the average daily cash proceeds;

Depending on the due date and the amount of cash proceeds;

Within the average daily cash expenditure (excluding wages, social benefits and scholarships).

The limits of the cash balance at the cash desk established by the bank institution are communicated in writing to each organization.

The cash balance limit can be revised during the year in accordance with the established procedure at a reasonable request of the organization (in the event of a change in the volume of cash turnover, the conditions for the delivery of proceeds, etc.), as well as in accordance with the bank account agreement.

The organization is obliged to hand over all cash in excess of the established limits on the balance of cash at the cash desk to bank institutions.

For exceptional cases when an organization has the right to keep 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 arriving at its cash desk if it has several accounts in various banking institutions is made in a manner similar to the establishment of a limit on the balance of cash in the cash office of such an organization.

Organizations have the right to receive cash in bank institutions where appropriate accounts have been opened for the purposes established by federal laws, other legal acts in force in the Russian Federation, and regulations of the Central Bank of the Russian Federation.

The issuance of cash to the organization for wages and payments of a social nature, scholarships are made in terms agreed with the servicing institutions of banks.

Cash withdrawals for settlements with dismissed employees and those leaving on vacation, as well as in cases stipulated by federal laws and other legal acts in force on the territory of the Russian Federation, are carried out regardless of the terms of payment of wages established for the organization.

The founders of organizations, higher-level organizations (if any), as well as auditors (audit firms) in accordance with the concluded contracts, during the production of documentary audits and inspections in organizations, have the right to audit the cash desk and check compliance with cash discipline.

Banks, at their 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.

Inspections of the conduct of cash transactions in budgetary organizations are carried out by the relevant financial authorities.

The internal affairs bodies, within the limits of 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 to ensure the safety of funds during their transportation, as well as the Unified Requirements of the Ministry of Internal Affairs of the Russian Federation for technical strengthening and alarm equipment for cash offices (Appendices No. 2 and No. 3 to the Procedure for conducting cash transactions in the Russian Federation.

The orders of the regulatory authorities with proposals and recommendations for eliminating deficiencies (violations) identified during checks of cash discipline, as well as the reasons and conditions conducive to theft and abuse, are mandatory for all organizations.

This account is intended to summarize information on the amount of shortages of material assets identified in the process of their procurement, storage and sale, regardless of whether they are to be attributed to the accounts for accounting for production costs or those responsible.

If there is a shortage in the organization due to a natural disaster, then in this case the amount of the shortage is credited to account 99 “Profits and losses” as losses of the reporting year (uncompensated losses from natural disasters).

The debit of account 50 "Cashier" Account credit 91-1 "Other income".

In more detail, with questions regarding the implementation of cash settlements without the use of CRE and on the use of CRE in the implementation of cash payments , You can read the book by the authors of BKR INTERCOM-AUDIT CJSC “Cash transactions. Cash register equipment ".

The procedure for conducting cash transactions established by the Central Bank is mandatory for all organizations and entrepreneurs, regardless of the tax regime that they apply. Important changes took place in August 2017, when the procedure for conducting cash transactions in the Russian Federation was updated, and we have already written about this earlier, but here we will consider the basic rules for maintaining a cash desk and the procedure for accounting for cash transactions.

Rules for conducting cash transactions

The movement of cash is present in almost every business entity, while all "cash" must go through its cashier. Cash settlement operations are the acceptance and withdrawal of cash, all cash settlements between firms and / or individual entrepreneurs, as well as their cash settlements with banks and individuals, including their own employees.

Cash transactions must be conducted by a cashier, or another employee appointed by the manager, or the manager himself. Depending on the volume and number of cash registers, there may be several cashiers, all of them are financially responsible.

In the RF, normative regulation of cash transactions is carried out by the Central Bank. Today, the basic rules are contained in the following documents:

Central Bank Ordinance No. 3210-U dated 03/11/2014 on the procedure for maintaining cash by legal entities, and its simplified maintenance by individual entrepreneurs and small businesses (SMEs);
Central Bank Ordinance No. 3073-U dated 07.10.2013 on the limit of cash settlements between legal entities and individual entrepreneurs.

The firm and individual entrepreneur independently determine:

how will the safety of cash during storage and transportation be ensured,
the procedure and terms of checks of "cash" at the cash desk.

The organization must establish by order of the head a limit on the amount that can remain in the cash register at the end of the day - the cash limit. Over-limit money must be returned from the cash desk to the bank, with the exception of payday days and weekends (if transactions are carried out on weekends). The limit is calculated according to one of two formulas: from the volume of proceeds, or from the volume of cash withdrawals (Appendix to Directives No. 3210-U). Individual entrepreneurs and SMEs may not set a cash limit, accumulating their revenue without restrictions.

The current procedure for conducting cash transactions limits payments in cash between business entities to the amount of 100 thousand rubles. under one contract. This limit is valid for legal entities and individual entrepreneurs, and does not apply to settlements with ordinary individuals.

Documentary registration of cash transactions

Any cash transaction must be formalized with primary accounting documents. An exception is made only for individual entrepreneurs who keep records of their tax indicators, according to the Tax Code of the Russian Federation (for example, in the KUDiR) - they may not fill out cash documents (clause 4.1. Instructions of the Central Bank of the Russian Federation No. 3210-U).

The forms of the cash "primary" are unified, they are approved by the Goskomstat Resolutions No. 88 of 08/18/1998, No. 1 of 01/05/2004 and agreed with the Central Bank, independently developed forms cannot be used for cash transactions. Cash documents can be filled in manually on paper, without making corrections, or electronically, using special programs.

The procedure for conducting cash transactions in the Russian Federation provides for the registration of cash transactions with the following documents:

Receipt cash order (form No. KO-1) - is applied when cash is received at the cash desk. PKO consists of two parts, one of which is a tear-off receipt, transferred to the depositor. PKO is certified by the signatures of the chief accountant and cashier. Through PKO, all the money is received by the cashier, including the proceeds received using the CCP.
Expense cash order (form No. KO-2) - filled in for the issue of money from the cash desk. In contrast to the "parishioner", the cash settlement also contains a receipt for the receipt of money, where the recipient indicates the amount in words, the date of receipt, a signature is put, and the details of the document proving his identity are entered. In addition to the cashier and the chief accountant of the RSC, the head of the organization signs.
Cash book (form No. KO-4) reflects the maintenance of the cash desk and is filled out on the basis of incoming and outgoing cash orders. The cashier, or other authorized employee, on the day when there are transactions, makes entries in the book about the receipt and expenditure of cash at the cash desk, at the end of the day verifies the entries with the data of the cash register and cash register, displays the turnover and balance of cash, puts his signature. The chief accountant controls the maintenance of the cash book. All pages of the book are pre-numbered and stitched, and when filling out electronically, measures are taken to protect information from changes.
The payroll and statement (forms No. T-49 and No. T-53) are used to issue wages to several employees at once. Having received the money, each of them signs in the statement opposite their name and amount. After the salary is paid, a general cash register is drawn up for the entire amount paid. The unreceived salary is deposited.

Cash documents must be kept in the organization for at least 5 years, and payroll records in the absence of personal accounts for 75 years.

Accounting for cash transactions

To maintain accounting of operations on the cash desk of the enterprise, account 50 "Cashier" is used (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), to which, if necessary, you can open sub-accounts, including:

50.1 "Cashier of the organization" for accounting of cash. If a company conducts operations with foreign currency, a separate sub-account is opened for each of its types;
50.2 "Operating cash desk" is mainly used by communications and transport organizations for accounting for money at the cash desks of railway stations, marinas, post offices, etc .;
50.3 "Cash documents" for accounting of paid air tickets, postage stamps and other similar documents kept at the box office.

On the debit of account 50, the accounting of cash transactions involves the reflection of the receipt of "cash" at the cash desk of the enterprise, for example:

the debit of account 50 and the credit of account 71 reflect unspent accountable money that the employee returned to the cashier;
debit of account 50 and credit of account 62 - receipt of cash payment for goods or services from buyers and customers, etc.

the amount issued to report to the employee will be posted to the debit of account 71 and the credit of account 50;
the debit of account 70 and the credit of account 50 reflects the payment of salaries to employees;
payment for goods and services to suppliers in cash is posted on account 63 debit and account 50 credit, etc.

The balance of account 50 should be equal to the amount of money in the cash desk. It cannot be negative, and the presence of a "credit" balance on the account means that an error was made in the accounting.

Individual entrepreneurs and organizations with no more than ten employees, which are small businesses, may not have a specially equipped and isolated cash register, provided that there are fireproof metal cabinets that are subject to daily sealing.

In organizations with a small number of employees and not having a cashier in the staff, his duties can be performed by the chief accountant on the written order of the head of the organization.

The amount of cash in the cash desk of the organization is limited by the limit set annually by the servicing bank in agreement with the organization. In excess of the established norms, cash can be kept at the cash desk only on the days of payment of wages, pensions, benefits, scholarships within three working days, including the day of receipt of money at a credit institution.

To establish a limit on the cash balance at the cash desk, the organization submits to the bank institution that carries out its settlement and cash services, a calculation according to the form No. 0408020 "Calculation for setting a cash balance limit for the enterprise and issuing a permit for spending cash from the pen arriving at its cash desk" ...

For an organization, which includes subdivisions that do not have an independent balance sheet and accounts in bank institutions, a single limit on the cash balance is set taking into account structural subdivisions.

The cash limit for structural divisions is set by order of the head of the organization. If the organization has several accounts in various bank institutions, it, at its discretion, applies to one of them with the expectation of setting a limit on the balance of cash in the cash desk. The organization notifies other banks about the amount of the provided limit, where the corresponding accounts are opened for it. For an organization that has not submitted a calculation for setting a cash limit to any of the bank's service institutions, the cash balance limit is considered zero, and the cash not given to the bank is over-limit.

The limit of the cash balance is determined based on the volume of the organization's cash turnover, taking into account the peculiarities of the mode of its activities, the procedure and timing of the delivery of cash to the bank, ensuring the safety and reducing the transportation of valuables. Moreover, when the proceeds are handed over on a daily basis, the balance limit is equal to the amount required by the organization to ensure normal operation in the morning of the next day:

Upon delivery of the proceeds the next day - within the average daily cash proceeds;

Every day - depending on the set deadlines and the amount of cash receipts;

For organizations that do not have cash receipts - within the limits of the average daily cash expenditure (excluding salary expenses, social payments and scholarships).

When accepting banknotes and coins for payments, the cashier of an individual entrepreneur or organization or a person replacing him (hereinafter referred to as the cashier) is guided by the signs and procedure for determining the banknotes banknotes, established by the National Bank of the Republic of Kazakhstan.

Acceptance of cash is carried out according to an incoming cash order (hereinafter referred to as an incoming order), signed by the chief accountant.

When accepting cash, a receipt is issued signed by the chief accountant and the cashier, certified by the seal.

Cash withdrawal from the cash desk is carried out according to an expense cash order (hereinafter - an expense slip) or other duly executed documents, with the imposition of a stamp on these documents with the details of the expense order. Documents for issuing cash must be signed by an individual entrepreneur or the head of an organization or a person replacing him, the chief accountant and the cashier.

All receipts and debit orders, prior to their transfer to the cashier, are registered by the accounting service in the register of receipts and debit cash documents, which is opened separately for cash receipts and debit documents.

When issuing money on an expense warrant or a document replacing it to an individual, the cashier requires the presentation of an identity document of the recipient (passport or citizen's identity card), writes down the name and number of the document, by whom and when it was issued, and withdraws the recipient's receipt. If a document replacing an expenditure order is drawn up for the issuance of cash to several persons, then the recipients also present their identity documents and sign in the corresponding column of the payment documents.

A receipt for the receipt of cash can only be made with your own hand in ink or with ballpoint pen paste, indicating the amount received in words. When receiving cash according to the statement, the amount is not indicated in words.

The issuance of cash to persons who are not on the payroll of an individual entrepreneur or organization is carried out according to expenditure orders issued separately for each person, or on a separate statement on the basis of concluded agreements.

The cashier will issue cash only to the person indicated in the expense slip or a document replacing it. If money is issued under a power of attorney drawn up in accordance with the established procedure, in the text of the order, after the last name, first name and patronymic of the recipient of the money, the accounting service indicates the last name, first name and patronymic of the person who was entrusted with receiving the money. If the money is issued according to the statement, the cashier makes an entry before the receipt of receipt of money: "By proxy." The column "Note" indicates the number and date of the submitted documents. The power of attorney remains with the cashier and is attached to the expense slip or statement.

When issued to a person who is unable to sign in person due to illness or for other reasons, at his request, according to a power of attorney drawn up in accordance with the established procedure, another person may sign for him, except for employees of the accounting service or the cashier. The name, number, date and place of issue of the document proving the identity of the actual recipient of cash and the person who signed for him is indicated on the expense slip.

Remuneration for labor, payment of temporary disability benefits, scholarships, bonuses are made by the cashier on pay slips without drawing up an expense slip for each recipient.

For the total amount of wages issued, one expense slip is drawn up, the date and number of which is affixed on each payroll.

On the title (title) page of the payroll, an authorization inscription is made for the issuance of cash, signed by an individual entrepreneur or the head of an organization or a person replacing him and the chief accountant, indicating the timing of the issue of cash and the amount in words.

In a similar manner, one-time issuance of cash for wages (when going on vacation, due to illness and other reasons) can be issued, as well as the issuance of deposited amounts and cash to account for expenses related to business trips to several persons.

One-time payouts of cash for wages to individuals are made according to expense orders.

Upon the expiration of the established deadlines for the payment of wages, bonuses, benefits for temporary disability, the cashier must:

1) in the payroll against the names of persons to whom payments have not been made, put a stamp or make a hand-mark "Deposited";

2) draw up a register of deposited amounts;

3) at the end of the statement, make an inscription on the amount actually paid and on the unreceived amount of wages, bonuses, temporary disability benefits to be deposited, verify these amounts with the total on the payroll and affix your signature;

4) write in the cash book, the actually paid amount and put a stamp on the statement: "Expense cash order No. ____". The accounting service checks the marks made by the cashier in the payrolls and counts the amounts issued and deposited on them.

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 bank institutions (hereinafter referred to as banks).

To carry out payments in cash, 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. In addition to cash registers, the operator's books are kept, in which records are kept for the whole day. In an enterprise that uses several cash registers, a teller's book must be kept for each device.

Control over the use of cash registers and the correctness of monetary transactions is carried out by the tax authorities.

Cash received by businesses from banks is spent for the purposes indicated in the check.

Enterprises can have cash in their cash desks within the limits set by banks, in agreement with the heads of enterprises. If necessary, cash balance limits are revised.

Enterprises are obliged to deliver to the bank all cash in excess of the established limits on the balance of cash at the cash desk in the manner and terms agreed with the servicing banks.

Cash can be deposited at day and evening cash desks of banks, cash collectors and at joint cash desks at enterprises for subsequent delivery to the bank, as well as to communication companies for transfer to bank accounts on the basis of concluded agreements.

Enterprises that have a constant cash proceeds, in agreement with the banks serving them, can spend it on wages and payment of social and labor benefits (later - wages), the purchase of agricultural products, the purchase of packaging and things from the population.

Enterprises have no right to accumulate cash in their cash offices in excess of the established limits for the implementation of future expenses, including wages.

The issuance of money from the proceeds of some enterprises that have 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.

Cash is issued against the account from the cash offices of enterprises.

Enterprises issue cash against a report on economic and operational expenses, as well as for expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual subdivisions of economic organizations, including branches that are not on an independent balance sheet and located outside the area of \u200b\u200bactivity of organizations in the sizes and terms determined by the heads of enterprises.

Cash is issued against a report for expenses related to business trips within the limits of the amounts due to business travelers for these purposes. Persons who received cash on account are required no later than 3 working days after the expiration of the period for which they were issued, or from the day of their return from a business trip, submit a report on the amounts spent to the accounting department of the enterprise and make the final settlement on them.

The issuance of cash against the report is made subject to the full report of a specific accountable person on the previously issued advance payment.

The transfer of cash issued on account by one person to another is prohibited.

A cash transaction is any movement of cash on hand. Any entrepreneur must know how to correctly arrange the receipt and issuance of cash. What are the distinctive features of conducting cash transactions?

General information

Cash transactions include any cash payments, both with legal entities and with individuals. At the same time, a settlement limit has been set for legal entities equal to one hundred thousand rubles.

Failure to comply with the limit is considered a violation of cash discipline. There is no limit to cash payments for individuals. Any cash transaction must be properly documented.

For this, unified forms of documents are used. The receipt of cash at the cash desk is confirmed by the registration of the cash register, the release of funds - by an expense order.

All orders are registered in a special order log. In addition, records of all completed transactions are entered into the cash book. It is allowed to issue documentation on paper or using computerized systems.

The previous norms required that a separate room be equipped for the cash register. Now it is allowed to equip part of the room, but the cash register must be closed and sealed without fail.

Seven days after the receipt of cash at the cashier, it must be deposited with the bank. In case of remoteness, the subject is allowed to increase the shelf life of cash at the cash desk up to two weeks.

Legislative provisions also apply to the cash limit that can be kept in the cash register. Previously, this amount was determined by the bank.

After amendments to the law, the size of the limit can be set by the entrepreneur himself, without notifying the bank. You can keep an amount exceeding the limit at the cash desk for no more than three days on the days of payment of salaries or other benefits.

Necessary concepts

Cash transactions are any actions related to the acceptance and release of cash from the cash desk of any organization. Any business transaction must be documented.

Receipt and release of cash belongs to the category of business operations, which means that cash transactions must be drawn up with proper documents.

Cash settlement operations are operations carried out by banking institutions. They involve the maintenance of accounts of individuals and legal entities and the implementation of settlements on their behalf.

Similar operations are carried out using the bank's incoming and outgoing cash desks. Details of what is the conduct of cash transactions, painted in.

This standard specifies that for the execution of cash transactions, it is necessary to use interdepartmental forms of primary accounting documentation for organizations and enterprises, approved by the State Statistics Committee of the Russian Federation in agreement with the Ministry of Finance and the Central Bank.

The unified forms for registration of cash transactions include:

All unified forms of documents are displayed in.

Functions and tasks performed

All cash transactions can be divided into income and expense. The functions of the operation and the task depend on the membership. So any receipts to the cash desk belong to incoming transactions.

Acceptance of funds is formalized with a credit slip, which is registered in. The order is created in a single copy.

The main part of it is kept in the cash register, and the tear-off part is transferred to the client as quality. Detailed accounting of incoming transactions helps to track all cash receipts.

This determines the income from which taxes are paid to the budget. Any actions to withdraw cash from the cash register are considered as expense transactions.

That is, this also applies to the payment of wages or accountable funds, and the delivery of proceeds to the bank, and spending money on the needs of the enterprise.

Such operations are drawn up with expense orders. Accounting for expense transactions is required to determine “net taxable income”. For this, the amount of expenses is deducted from the amount of income.

Regulatory regulation

Regulatory documents governing the conduct of cash transactions are presented. This standard replaced the previously existing Regulation No. 373 on the procedure for conducting cash transactions.

In accordance with the Directive, the procedure for conducting cash transactions for individual entrepreneurs and representatives of small businesses has slightly changed. First of all, the changes affected the conditions for determining the cash limit.

This should be determined by every organization. In the absence of an established limit, the indicator will be considered zero, which means that all cash will need to be returned to the bank daily.

Instruction No. 3210 offers two options for calculating the limit - for cash proceeds or for spending funds. Previously, the limit was determined by the bank, in the absence of revenue, income was taken into account.

Now the organization has the right to independently set the limit in any acceptable way. In this case, the overlimit in accordance with paragraphs 7 and 8 of the Instructions is permissible only on the days of payment of wages and other similar payments.

Instruction No. 3210 provides for a simplified procedure for conducting cash transactions for individual entrepreneurs and small organizations. Those may not set a cash limit, and besides, individual entrepreneurs are not required to keep a cash book.

As for the unified primary documents, after new changes they remained the same. Standard forms, approved by and.

Cash transactions at the enterprise

Only a cashier or an employee appointed as responsible by order of the head of the organization can handle cash transactions. At the same time, clause 4 of Instruction No. 3210 does not prohibit the head himself from performing this function.

An accountant, a cashier who provides accounting services to an individual can prepare cash documentation. Only either the manager and the cashier are entitled to sign cash records.

A third-party accountant is not entitled to sign documents. Cash transactions of a budgetary institution must be carried out taking into account the established requirements.

The Central Bank's operations on cash execution of the budget include operations with funds in the budget account for crediting budget revenues and payments for confirmed budget obligations.

The right to open and close federal budget accounts belongs exclusively to the Federal Treasury.

Basic instructions of the Central Bank

The procedure for conducting cash transactions is regulated by the Instruction of the Central Bank of the Russian Federation.

Its main theses are as follows:

The algorithm for registering a cashier operation according to the Instructions looks like this:

In some cases, the cash order can be replaced. This applies to the issuance of wages, benefits and other payments.

In this situation, money is issued on the basis of a statement, and then an expense order is created for the entire amount of funds issued. Compliance with cash discipline by organizations in accordance with the Instruction is controlled by banks.

The equipment of the cash desks and the safety of funds are examined by the internal affairs bodies. The correspondence of the real balance and the data of accounting documents is checked during the inventory of cash at the cash desk.

In credit institutions, the procedure for conducting cash transactions is regulated by the approved Bank of Russia. It establishes the rules for the storage, transportation and collection of cash.

Taking inventory

The inventory is carried out at a frequency determined by the inventory regulations established in the organization, or at any change of the cashier.

The surplus disclosed in the process is drawn up by a cash receipt order. But the main purpose of the inventory is to check the compliance of cash transactions with the current regulations.

The algorithm of the inventory process is as follows:

Checking cash and conditions for its safety.
The documentary support of cash transactions is examined for fidelity.
The timeliness and completeness of the receipt of funds is checked.
The accuracy of writing off money for expenses is checked.
The order of compliance with cash discipline is investigated.
The display of transactions in accounting is revised.
The results of the inventory are drawn up.

If deficiencies or surpluses are identified in the process, they should be reflected in accounting within ten days.

In this case, the surplus is credited as a financial result. The shortage, depending on the circumstances, refers to the losses of the organization, or is assigned to the cashier.

Responsibility for maintaining order

The most common violations detected by the inventory include:

not issuing funds when issuing funds;
lack of primary cash documentation;
incorrect execution of cash documents;
not posting cash in full. This violation is manifested even in the fact that the cashier leaves part of the proceeds "for exchange";
exceeding the limit;
the presence of arithmetic errors when summing up in accounting registers.

Violation of cash discipline implies liability in accordance with the Code of Administrative Offenses. For example, responsible persons may be fined four to five thousand rubles for violating the procedure for conducting cash transactions.

For legal entities for the same violation, the law provides for a fine of forty to fifty thousand rubles. Violations of cash transactions are identified by banks or tax authorities.

Banks can conduct inspections at least twice a year, which is spelled out in (clause 2.14).

It should be noted that if more than two months have passed since the discovery of the violation, then the statute of limitations for the imposition of punishment expires. Separately, the topic of responsibility for not using CCP should be touched upon.

Receipt / issue of cash is recorded in the "Cash report". Every day the cashier sums up the daily total, draws up a report and sends it to the accounting department. Not deposited cash is kept in a special safe.

The procedure for registration at a gas station

When registering cash transactions at a gas station, the cashier-operator's journal displays the CCP readings:

The sale of fuels and lubricants for cash is accompanied by a cash register receipt	The amount is automatically included in the Z-report and the readings are transferred to the cashier's journal
Payment by a plastic card leads to a discrepancy between the total of the Z-report and cash on hand	Since the money does not come to the cashier. Therefore, the receipt order is not drawn up for the amount received by bank transfer, but this amount is reflected in the cashier's journal. The cashier's report indicates all the proceeds received for the day, and in the PKO - only cash
Implementation by coupons	Issued in the same way as selling by credit cards
Cash payments using a discount card	Reflected as cash sale
Own expenses of the gas station	They are not implementation and are not displayed in the cashier's journal

In general, the procedure for conducting cash transactions is similar for all organizations. It is important to document all cash receipts and correctly document their expenditures.

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