Through its economic activity, some domestic organizations use cash and carry out cash cash settlements. At the same time, domestic legislation allows the use for subjects of civil legal relations or parties to labor relations turnover monetary documents, accounting for which the relevant organization is obliged to carry out in the prescribed manner.

Documents that are monetary

Ministry of Finance Russian Federation by its order dated October 31, 2000 No. 94n approved not only the Chart of Accounts accounting financial economic activity organizations, but also instructions for its use.

Also special attention deserves the need to produce and issue a cash receipt order, if such documents are handed over to the cash desk of the enterprise. If the documents are issued to third parties from the cash desk of the organization, then the organization needs to issue an expense cash warrant.

The essential difference between CRS and PKO for monetary documents from cash documents, the need for compiling which arises when making cash settlements, is the need to put down on cash documents to account for documents that are monetary, the record "stock".

All received or issued documents must be reflected in the register of cash documents. It should be remembered that such registration is carried out separately from the registration of cash documents for cash settlements.

Accounting for monetary documents

In addition to the need to reflect the movement of documents in the cash book and the register of cash documents, section 5 of the Instruction provides general order accounting for documents that are monetary.

By virtue of the named norms of domestic law, analytical accounting is carried out by types of documents on account 50 "Cashier".

For transactions with monetary documents, accounting is carried out in the debit of account 50, if the documents are received by the company's cash desk. If documents are issued from the cash desk of the company, then accounting takes place on the credit of account 50.

In the cash book, it is necessary to register and reflect documents both incoming to the cash desk of the enterprise and issued from the cash desk of the organization to third parties. But such accounting is carried out on separate sheets of the cash book, on which the “stock” mark must be affixed.

As follows from guidelines on the application and completion of the cash book, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n, the cash book of the organization reflects the movement of cash documents. For these purposes, separate sheets of the book are used, in which the label "stock" should be affixed.

When filling out the cash book for accounting for monetary documents, it should be remembered that the lines of the book "and" at the cash desk at the end of the day "are not filled.

Entries regarding the movement of documents that are monetary should be made immediately after the issuance or receipt of the corresponding document.

In conclusion, it should be noted that, unlike cash payments, the legislator has not developed or provided for the form of the document used to account for monetary documents issued to third parties.

As provided for in paragraph 1 of Art. 9 of the Federal Law "On Accounting", each fact of the economic activity of the enterprise must be confirmed by the corresponding primary document.

Such documents are not only approved forms, but also forms independently developed by the relevant subject of entrepreneurial relations. Mandatory requirement to such documents is the presence in them of the details directly listed in paragraph 2 of Art. 9 of the Federal Law "On Accounting".

From the foregoing, it follows that in order to properly record the movement of such documents, an enterprise using them must independently develop a form of a statement of the movement of monetary documents with the obligatory indication of all necessary details in such a statement.

It is important to remember that, regardless of the fact that such documents are not cash, domestic enterprises and organizations are required to keep records of such documents.

Non-performance by the company statutory obligation to record monetary documents may be the basis for imposing on such a company or its officials administrative fine for violation of cash discipline.

General rules for storage, use and accounting Money established by the Central Bank of Russia. To date, the letter of the Central Bank of Russia dated September 22, 1993 No. 40 “On approval of the procedure for conducting cash transactions in the Russian Federation” is valid. In addition, it is extremely important to be guided by:

• It is worth saying - the regulation of the Central Bank of Russia dated 01/05/1998 No. 14-P "On the rules for organizing cash monetary circulation on the territory of the Russian Federation";
• Federal Law No. 54-FZ of May 22, 2003 “On the use of cash registers in cash settlements and (or) settlements using payment cards”.

To carry out cash settlements, each organization must have a cash desk and keep cash book in the prescribed form.

Acceptance by organizations of cash in settlements with the population is carried out using cash registers.

The current legislation provides for:

• a specially equipped cash desk; full financial responsibility of the cashier;
• limiting cash balances;
• limitation of their storage period;
• the size and duration of the use of advances for business, travel expenses.

If the organization does not have the opportunity to provide a specially equipped room for the cash desk, then a safe is required to store funds.

The cashier, when hiring, must be familiarized with the procedure for conducting cash transactions against receipt. With him is an agreement on full liability. Temporary replacement of the cashier is made by written order of the administration. An agreement on material liability is also concluded with a substitute worker. If the staffing table does not provide for the position of a cashier, then these duties are assigned to the employee in the order of combination.

The organization can store cash in its cash desk within the limits established by the bank, in agreement with the head of the organization. If necessary, limits on cash balances are reviewed.

Organizations are required to deposit all cash in excess of established limits the balance of cash on hand in the manner and within the time agreed with the servicing banks.

The primary documents on the cash desk will be documents developed by the Central Bank of Russia.

Acceptance of cash by the cash desks of organizations is carried out according to cash receipt orders signed by the chief accountant or a person authorized to ϶ᴛᴏ by a written order of the head of the organization. On receipt of money, a receipt is issued to the cash receipt order signed by the chief accountant or a person authorized by ϶ᴛᴏ and the cashier. The receipt is certified by the seal (stamp) of the cashier or the imprint of the cash register.

The issuance of cash from the cash desks of organizations is carried out according to cash orders or duly executed other documents (payment, payroll, applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of the cash order. Documents for the issuance of funds must be signed by the head and chief accountant of the organization or persons authorized by ϶ᴛᴏ.

To registration cash orders there will be special requirements. Corrections are not allowed. Executed cash documents are canceled with special stamps ("It's worth saying - received" or "Paid")

All incoming and outgoing cash orders are registered in a special journal (unified form No. K2)

Note that the current accounting of funds is maintained by the cashier in the cash book. It registers the balance of funds at the beginning of the day, transactions for income and expenditure (per day), sums up the receipts and disbursements, and displays the balance at the end of the day.

Entries in the cash book are kept in two copies through carbon paper. The second copy - detachable - serves as a cashier's report. All incoming and outgoing documents are attached to the report and at the end of the working day they are handed over to the accounting department against the receipt of the accountant.

At automated form accounting, separate sheets of the cash book are daily formed in the form of machine diagrams: 1st sheet - loose sheet of the cash book, 2nd sheet - cashier's report.

At the end of the reporting period, the cash book is certified by the signatures of the chief accountant and the head of the organization, laced and sealed.

In addition to the daily report of the cashier, an audit of the cash desk is carried out within the time limits established by the administration. The audit should be sudden, and it should be carried out at least once a month. By order of the leadership, it is created inventory commission, during the audit, all documents and all funds are checked sheet by sheet. The result is documented.

From November 21, 2001, based on the instructions of the Central Bank of Russia dated November 14, 2001 No. 1050-U, size limit cash settlements between legal entities under one transaction in the amount of 60 thousand rubles.

The procedure for opening settlement accounts in the bank and conducting operations on them

The regulatory document that determines the procedure for making cashless payments will be the regulation of the Central Bank of Russia dated 03.10.2002 No. 2-P "On cashless payments in the Russian Federation" (as amended on 03.03.2003)

An organization can have several current accounts at the same time. At her discretion, she chooses a bank to open an account. The organization can perform all types of operations from any current account.

The procedure for opening settlement and other accounts, the execution and execution of transactions are established by the Central Bank of Russia.

To open a bank account, it is extremely important to provide the following documents:

• a notarized copy of the articles of association (and a notarized copy of the memorandum of association, if any);
• a notarized copy of the certificate of registration in the registration chamber;
• a notarized copy of the certificate of registration with the tax authority;
• a photocopy of statistics codes, certified by the head of the organization and the seal of the organization;
• photocopy of the decision of the founder (protocol general meeting founders) on the appointment of the head of the organization, certified by its head and seal;
• a photocopy of the order on the appointment of the chief accountant of the organization, certified by its head and seal;
• references from the Foundation social insurance, fund mandatory health insurance and the Pension Fund;
• a bank card with notarized signatures of the head and chief accountant of the organization.

When changing the name of the organization, the nature of its activities, the composition of account holders, ϲᴏᴏᴛʙᴇᴛϲᴛʙ corrections are made to the documentation, and when the organization is reorganized, new documents are submitted to the bank.

All operations on the account are carried out on the basis of written instructions of the account holder:

• depositing cash amounts - on the basis of an announcement for a cash deposit;
• receiving cash from the account - a cash check;
• transfer - payment order, settlement check, payment request-order.

Without acceptance, the bank can write off funds to pay for electricity, heat supply, water supply, etc. (calculations in the order of planned payments)

Also, without acceptance, write-offs are made by decision of judicial and tax authorities.

The basis for entries in accounting registers are Bank statements- a list of all transactions made on the account for the period with attached copies of payment documents. All entries in the credit statement mean receipt to the account, for debit - write-off from the account.

Identified errors are corrected after agreement with the bank, for which a deadline is set - 10 days from the date of receipt of the statement.

Settlements by payment orders

Payment order- ϶ᴛᴏ the order of the account holder (payer) to the bank serving him, drawn up by a settlement document, on the transfer of a certain amount of money to the account of the recipient of funds opened in ϶ᴛᴏ or another bank. The bank fulfills payment order within the period stipulated by the legislation, or within a shorter period established by the bank account agreement or determined by the customs of business turnover applied in banking practice.

The payment order is valid for 10 days, including the day it was made.

Money transfers can be made by payment orders:

• for goods supplied, work performed, services rendered;
• to the budgets of all levels and extra-budgetary funds;
• in order to return/place credits (loans)/deposits and pay interest on them;
• for other purposes provided by law or by agreement.

In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the terms of the main contract, payment orders can be used for advance payment for goods, works, services or for making periodic payments.

Payment orders are accepted by the bank regardless of the availability of funds in the payer's account.

The bank, at the request of the payer, is obliged to inform him of the execution of the payment order no later than the next business day after the payer's application to the bank, unless another period is provided for by the bank account agreement. The procedure for informing the payer is determined by the bank account agreement.

Accounting for funds held in letters of credit

Letter of credit is a conditional monetary obligation, accepted by the bank (hereinafter - the issuing bank) on behalf of the payer to make payments in favor of the recipient of funds upon presentation by the latter of documents, ϲᴏᴏᴛʙᴇᴛϲᴛʙ, which comply with the terms of the letter of credit, or authorize another bank (hereinafter - the executing bank) to make such payments.

Banks can open the following types of letters of credit:

• covered (deposited) and uncovered (guaranteed);
• revocable and irrevocable (can be confirmed)

When opening a covered (deposited) letter of credit, the issuing bank transfers at the expense of the payer's funds or the credit provided to him the amount of the letter of credit (coverage) at the disposal of the executing bank for the entire period of the letter of credit.

When opening an uncovered (guaranteed) letter of credit, the issuing bank grants the executing bank the right to write off funds from its correspondent account within the amount of the letter of credit.

A letter of credit will be revocable, which can be changed or canceled by the issuing bank on the basis of a written order of the payer without prior agreement with the recipient of funds and without any obligations to him of the issuing bank after the withdrawal of the letter of credit. A letter of credit is recognized as irrevocable, which can be canceled only with the consent of the recipient of funds.

The letter of credit is intended for settlements with one recipient of funds. The procedure for settlements under a letter of credit is established in the main contract, which reflects:

• name of the issuing bank;
• name of the bank servicing the recipient of funds;
• name of the recipient of funds;
• the amount of the letter of credit;
• type of letter of credit;
• method of notifying the recipient of funds about the opening of a letter of credit;
• method of notifying the payer about the account number for depositing funds opened by the executing bank;
• a complete list and exact description of the documents provided by the recipient of funds;
• the terms of the letter of credit, the provision of documents confirming the supply of goods (performance of work, provision of services), and the requirements for execution of these documents;
• terms of payment (with or without acceptance);
• liability for non-performance (improper performance) of obligations.

The main contract may include other conditions relating to the procedure for settlements under a letter of credit.

Payment under the letter of credit is made in a cashless manner by transferring the amount of the letter of credit to the account of the recipient of funds. Partial payments under a letter of credit are allowed.

Accounting for transfers in transit

The concept of "transfers in transit" is used to account for the movement of funds (transfers) in cases where there is a time gap between the moment of documented debiting and the moment of crediting funds to the ϲᴏᴏᴛʙᴇᴛϲᴛʙaccounting account, in particular:

• proceeds from the sale of goods, which are produced by organizations engaged in trading activity paid to the cash desks of credit organizations, savings banks or cash desks of post offices for crediting to the settlement or other account of the organization, but not yet credited for its intended purpose;
• funds (transfers) in foreign currencies paid to the cash desks of credit institutions for crediting to the settlement or other account of the organization, but not yet credited for the intended purpose.

The basis for accepting monetary documents for accounting will be receipts from a credit institution, a savings bank, a post office, copies of accompanying statements for the delivery of proceeds to collectors, etc.

In the event that banking institutions draw up statements from bank accounts in a form different from the generally accepted one, and these statements contain information on the amounts of funds that have been received by the organization, but have not yet been confirmed by settlement banking documents, then the organization shows such amounts in accounting as “transfers in transit” and is not entitled to dispose of them until the receipt credit institution settlement documents confirming the payment.

Accounting for monetary documents

The cash desk of the organization can store such monetary documents as paid vouchers to rest homes and sanatoriums, postage stamps, stamps state duty, bills of exchange, paid travel tickets, etc. Receipts and issuance of monetary documents are issued on the basis of incoming and outgoing cash orders, followed by the preparation by the cashier of a report on the movement of monetary documents.

Monetary documents are evaluated in accounting in the amount of actual costs for their acquisition.

Analytical accounting is conducted by types of monetary documents.

Cash documents include:

- paid coupons and plastic cards for gasoline and oils;

– received notices for postal orders;

- stamps;

– state duty stamps;

– other monetary documents.

All monetary documents must be kept at the cash desk of the institution.

Incoming and outgoing cash orders reflecting the movement of cash documents are recorded in the register of incoming and outgoing cash documents (form 0310003), but separately from cash transactions.

Accounting for transactions with monetary documents is kept in the journal for other transactions. Account 00 201 05 000 "Money documents" is intended to reflect operations with monetary documents.

Accounts for accounting for monetary documents do not correspond with account 00 201 04 000 "Cashier", but they are kept at the cash desk, and the cashier is fully liable for them.

In order to control the safety of monetary documents at the cash desk of the institution, a commission appointed by order of the head should conduct an inventory at least once a month. Its results are recorded in the inventory list (collation sheet) of forms strict accountability and monetary documents (form 0504086).

The receipt of cash documents at the cash desk is documented by the entry:

Debit 0 201 05 510 "Receipts of monetary documents" - Credit 0 302 00 000 "Settlements with suppliers and contractors".

The issuance of monetary documents from the cash desk is reflected in the entry:

Debit 0 208 00 000 "Settlements with accountable persons" - Credit 0 201 05 610 "Disposal of monetary documents".

6.3. Accountable persons in budgetary institutions.

Accounting for accountable amounts is kept on separate accounts, depending on the purpose for which the advance is issued, which allows you to control the targeted spending of funds. To receive funds under the report, the employee submits an application indicating the purpose of the advance payment and the period for which the funds are issued.

The issuance of funds under the report is made from the cash desk of a budgetary institution according to an expenditure cash order form 0310002. At the same time, funds under the report can only be issued to an employee of the institution on the basis of an order from the head of the institution. It is prohibited to transfer the received accountable amounts from one employee to another. If the employee has a debt on previously issued accountable amounts, the issuance of a new advance is not allowed.

An employee of an institution who received funds against a report is obliged, no later than three working days after the expiration of the period for which the advance payment was issued, to submit to the institution a report on the amounts spent and make a final settlement on them (letter of the Central Bank of the Russian Federation dated 04.10.1993 No. 18 “On approval of the procedure for conducting cash transactions in the Russian Federation”). If the accountable person did not submit an advance report within the established time limits or did not return the balance of the advance payment to the cash desk, the budgetary institution has the right to withhold the amount of the debt from the salary of the accountable person who received the advance payment, on the basis of Art. 137 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). When withholding the amount of the unreturned advance payment from the employee's salary, one should take into account the limitation on the amount of deductions from wages established by Art. 138 of the Labor Code of the Russian Federation: the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws, 50% of the wages due to the employee.

Account 020800000 “Settlements with accountable persons” is provided to reflect operations for accounting for accountable amounts.

Funds are issued against a report for the payment of wages through distributors, cash payments under concluded agreements, payment of benefits, purchase of securities, etc. The following sub-accounts are used to account for these transactions:

00 208 01 000 “Settlements with accountable persons for wages”;

00 208 02 000 “Settlements with accountable persons for other payments”;

00 208 03 000 “Settlements with accountable persons for accruals for wages”;

00 208 04 000 “Settlements with accountable persons for payment for communication services”;

00 208 05 000 “Settlements with accountable persons for payment of transport services”;

00 208 06 000 “Settlements with accountable persons for utility bills”;

00 208 07 000 “Settlements with accountable persons for payment of rent for the use of property”;

00 208 08 000 “Settlements with accountable persons for payment for property maintenance services”;

00 208 09 000 “Settlements with accountable persons for payment of other services”;

00 208 10 000 “Settlements with accountable persons on gratuitous and non-refundable transfers to state and municipal organizations”;

00 208 11 000 “Settlements with accountable persons for gratuitous and non-refundable transfers to organizations, except for state and municipal organizations”;

00 208 12 000 “Settlements with accountable persons for transfers to other budgets of the budget system of the Russian Federation”;

00 208 13 000 “Settlements with accountable persons for transfers to supranational organizations and foreign governments”;

00 208 14 000 “Settlements with accountable persons for transfers to international organizations”;

00 208 15 000 “Settlements with accountable persons for payment of pensions, benefits and payments for pension, social and medical insurance of the population”;

00 208 16 000 “Settlements with accountable persons for payment of benefits for social assistance population";

00 208 17 000 “Settlements with accountable persons for payment of pensions, benefits paid by organizations in the public administration sector”;

00 208 18 000 “Settlements with accountable persons for payment of other expenses”;

00 208 19 000 “Settlements with accountable persons for the acquisition of fixed assets”;

00 208 20 000 “Settlements with accountable persons for the acquisition of intangible assets”;

00 208 21 000 “Settlements with accountable persons for the acquisition of non-produced assets”;

00 208 22 000 “Settlements with accountable persons for the purchase of materials”;

00 208 23 000 “Settlements with accountable persons for the acquisition of securities other than shares”;

00 208 24 000 “Settlements with accountable persons for the acquisition of shares and other forms of participation in capital”.

Consider an example. The labor inspector submitted an advance report on travel expenses in the amount of 620 rubles. In doing so, the following entries were made:

Documents confirming the actual purchase of goods or payment for services are attached to the advance report on the amounts spent for economic needs. Such documents include: cash receipts (forms of strict reporting), confirming the receipt of cash from an accountable person; invoices; receipt documents (waybills) confirming the acceptance of material assets from the accountable person to the warehouse of the institution.

Business trip expenses are paid according to the following sub-items of the economic classification of expenses:

212 "Other payments" - expenses for paying per diems;

222 "Transport services" - expenses for paying for travel to the place of business trip and back;

226 "Other services" - expenses for renting a dwelling;

290 "Other expenses" - expenses of a protocol nature in accordance with the legislation of the Russian Federation during business trips on the territory of foreign states.

Form No. AO-1 "Expense report" contains details that provide for the reflection of accountable amounts both in rubles and in foreign currency. The advance report is filled in by both the accountable person and the accountant of the institution in one copy on paper or on a machine. On the reverse side of Form No. AO-1, ​​the accountable person indicates the list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, cash register checks, sales receipts and other supporting documents), and the amount of actual costs for them. If the expenses are made in foreign currency, in addition to the amount in rubles, the amount in foreign currency is also indicated. The verified report is approved by the head of the institution (authorized person), his position, date and signature with a transcript are put on the front side. After that, the advance report is accepted for accounting. The balance of the unused advance shall be handed over by the accountable person to the cash desk of the organization under an incoming cash order, the overspending is issued to the accountable person under an outgoing cash order. Write-off of accountable sums of money from the accountable person is made on the basis of the data of the approved advance report.

According to the advance report dated March 30, 2012 No. 50 ( see Attachment) an employee of a budgetary institution was sent on a business trip for 5 days. After returning from a business trip, the employee submitted an advance report, to which were attached: an invoice for hotel accommodation for 4 days for total amount 120 rubles, daily allowance for 5 days at 100.00 rubles. in the amount of 500.00 rubles.

In budget accounting, transactions will be reflected as follows:

The next issue of cash to an accountable person can be made only if the accountable person has a full report on the advance payment previously issued to him.

If the accountable person has the amount of unused funds left, the reissuance of another accountable amount is not allowed. Serious attention should be paid to this provision, since practice shows that often institutions issue accountable amounts without a full account of the accountable person on a previously issued advance.

The procedure and amount of reimbursement of expenses related to business trips are determined by the collective agreement (local normative act).

All travel expenses, except per diems, are recognized in the amount of actual costs, provided they are confirmed by primary documents. Therefore, the employee's travel to the place of business trip and back to the place of permanent work is an expense that is taken into account. Since, in fact, such expenses were incurred only for the purchase of two tickets (for travel to the place of business trip and back to the place of permanent work), it is only necessary to take into account the costs of purchasing these two tickets.

Per diems are paid for the entire time the employee is on a business trip, except for the time when the employee is granted leave, since the leave is classified as rest (Article 107 of the Labor Code of the Russian Federation).

As a general rule, the business trip ends at the moment the employee returns to the place of work. If an employee wishes to receive leave during his business trip and the employer has no objections, then this does not contradict the current legislation. The Labor Code of the Russian Federation does not provide for the mandatory return of the employee back to the place of work immediately after the business trip is over, provided that the parties have decided otherwise (for example, to provide the employee with leave).

Therefore, if an employee is granted annual leave during the period when he is on a business trip, then by the day the vacation starts, the business trip must end. Therefore, the so-called second part of the business trip, which falls on the period after the end of the vacation, is a new business trip that requires separate registration.

All business transactions of the organization must be documented by supporting documents. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums unified forms primary documentation.

The unified forms of documents used when registering business trips were approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. In addition to the form No. T-10 “Travel Certificate”, the decree provides for the following unified forms of primary accounting documentation that can be used to issue a business trip:

- No. T-9 "Order (instruction) on sending an employee on a business trip";

- No. T-9a "Order (instruction) on sending employees on a business trip";

- No. T-10a "Service assignment for sending on a business trip and a report on its implementation";

- No. AO-1 "Advance report".

When it comes to several separate business trips, it is necessary to issue these documents for each business trip (business trip before vacation and business trip after vacation).

A travel certificate is a document certifying the time of arrival on a business trip and the time spent on it, at each destination marks are made (on arrival and departure) and certified by the signature of the responsible official, therefore, in a letter dated 05.23.2007 No. 03-03-06 / 2/89 The Russian Ministry of Finance has changed its position. However, the recommendations of the Ministry of Finance of Russia set out in this letter do not apply to the registration of business trips to foreign countries, therefore, a travel certificate is not required. In this case, the fact that the employee is on a business trip will be confirmed by marks in the passport, a copy of which must be attached to the advance report.

In addition to the order for a business trip, an assignment is also issued (form No. 10-a), which describes in detail the purpose of the business trip. A job assignment is necessary when an employee cannot document the effectiveness of his work on a business trip. Form No. 10-a includes the column “Summary report on the implementation of the task”, in which you can describe the work done, but not fixed on paper (search for clients, attending presentations, negotiating). A properly executed job assignment will help demonstrate the practical benefits of the trip and the reasonableness of the costs incurred.

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Monetary documents - documents that have a valuation, acquired by the organization and stored in its cash desk.

On the sub-account 50-3 "Money documents" postage stamps, state duty stamps, bills of exchange, paid air tickets and other monetary documents are taken into account at the cash desk of the organization.

Cash documents do not include:

Documents for intangible assets(they are taken into account on account 04);

· securities(recorded on account 58);

Forms of strict reporting (accounted for on account 006);

Shares redeemed from shareholders (account 81).

Monetary documents are taken into account in the amount of actual costs for their acquisition. The purchase of monetary documents can be carried out for cash and non-cash payments.

Money documents credited at the cash desk (by issuing an incoming cash order) are issued to accountable persons for use or are sold by employees of the organization at preferential prices (disposal is issued by an account cash order).

In the cash book, the movement of monetary documents is reflected separately. Every month, the cashier submits a report on the movement of cash documents.

Cash documents in the cash desk of the organization are accounted for on sub-account 50/3 in the amount of their actual acquisition costs. Analytical accounting provides for the maintenance of monetary documents for each of their types.

The purchase of monetary documents and their acceptance for accounting are reflected in the debit of account 50/3 in correspondence with the credit of the following accounts: 51 - for the cost of purchasing monetary documents; 71 or 76 and other settlement accounts through individuals or legal entities.

The use (issuance, expenditure) of monetary documents is reflected in the credit of account 50/3. The issuance of paid air tickets to accountable persons is reflected in the accounts under the debit of account 71 and the credit of account 50/3. The issuance of vouchers to employees with reimbursement of their cost in full or in part is reflected in the debit of account 73 and credit 50/3. When vouchers are issued free of charge at the expense of relevant sources: debit account 91/2 credit account 50/3.

Requirement to maintain a cash book and storage of money and monetary documents.

All cash receipts and disbursements of the enterprise are recorded in the cash book.

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.

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.

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.

At enterprises, subject to 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 machine-grams must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the form of the 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 the last for the calendar year - the total number of sheets of the cash book for the year.

The cashier, after receiving the machinograms "Inset sheet of the cash book" 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 inset sheet of the cash book. In order to ensure the safety and ease of use, the typescripts of the Cash Book Insert Sheet are stored by the cashier separately for each month throughout the year. At the end calendar year(or as required) machine-grams "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.

Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise.

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.

The chief (senior) cashier before the start of the working day gives other cashiers in advance the amount of cash necessary for debit transactions against receipt in the ledger of money accepted and issued by the cashier.

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

For advances received for wages and scholarships, the cashier is obliged to report within the period specified in 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.

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 have not been created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

The checkout area 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.

Cash desks of enterprises can be insured in accordance with applicable law.

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.

Accounting for cash and cash documents at the cash desk

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 duplicates of keys in packages sealed by cashiers, caskets, etc. 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.

Storage at the cash desk of cash and other valuables that do not belong to this enterprise, is prohibited.

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 leader 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.

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The procedure for storing money and cash documents at the cash desk.

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The procedure for conducting cash transactions is regulated by the Regulation of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” No. 373-P dated 12.10.2011.

Settlements between enterprises, as well as between enterprises and individuals can be carried out by cash and non-cash payments. To work with cash, an organization must have a cash desk and comply with the requirements established by the Procedure for Conducting Cash Transactions in the Russian Federation.

According to the Regulations of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, all enterprises, organizations, regardless of their organizational and legal form, are obliged to:

- to receive the received cash in the cash desk of the organization, enterprise;

- keep free cash in banking institutions;

- make payments on their obligations to other organizations, as a rule, in a non-cash manner, and in cash - within the amount established by the Central Bank of the Russian Federation.

In accordance with the instructions of the Central Bank of the Russian Federation, the amount of cash settlements between legal entities was changed - 100,000 rubles. for one deal.

The amount of the fine imposed on an organization that has violated the established cash settlement limit is twice the amount of the payment being made. Penalties are applied unilaterally to a legal entity making a payment to another legal entity.

Enterprises can have cash in cash desks only within the limits established by the banks serving them in agreement with the head of the enterprises. If necessary, limits on cash balances are reviewed. 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 within the time agreed with the servicing banks.

Accounting and documentation of cash transactions

At the same time, cash can be handed over to day and evening cash desks of banks, collectors to joint cash desks at enterprises for subsequent delivery to the bank, as well as to post offices for transfer to bank accounts on the basis of concluded agreements. At the same time, enterprises that have a constant cash income, in agreement with the servicing bank, can spend it on wages, the purchase of agricultural products, etc., but the enterprise does not have the right to accumulate cash in cash in excess of the established limits for the implementation upcoming expenses, incl. and for wages. Cash received by businesses from banks is spent on the purposes indicated on the check.

Enterprises have the right to keep cash in their cash desks in excess of the limit, intended for the payment of salaries, allowances, scholarships, but not more than 3 working days, including the day of receipt at the bank; for organizations located in the Far North - no more than 5 days, including the day they were received at the bank. For the accumulation of cash in the cash desks of enterprises in excess of the established limits, they are required to monitor the banks serving them and send information about violations to the tax authorities for taking measures of financial and administrative responsibility (for officials in the amount of 40 to 50 minimum wages, for legal entities - from 400 to 500 minimum wage).

Performing all operations with cash, the responsibility for the safety of valuables at the cash desk is borne by the cashier. After issuing an order to appoint 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 on full individual liability is concluded with the cashier. The fulfillment of the duty of a cashier is only upon a written order of the head and it is obligatory to conclude an agreement on liability with this employee.

Main goals:

- timely, complete and accurate reflection of cash accounting and settlement operations;

- timely and accurate execution primary documents and registering them in the journal;

Documents such as gas or student meal coupons, postage stamps and envelopes with stamps for sending correspondence, express payment cards for Internet and cell phones are often used in the activities of any institution. telephone communication and other documents requiring special consideration. In the article, we will consider in what order they should be used and taken into account.

What are cash documents

Monetary documents are documents acquired and stored in an institution and have some value. Settlements for their acquisition between the parties have already been made, but the services that can be obtained with the help of these documents have not yet been rendered.

According to paragraph 169 of Instruction No.157n paid coupons for gasoline and oil, for food, paid vouchers to rest homes, sanatoriums, camp sites, received notices for postal orders, postage stamps, envelopes with stamps and state duty stamps - all these are monetary documents.

Cash documents must be kept at the cash desk of the institution.

In accordance with paragraph 170 of Instruction No.157n receipt at the cash desk and issuance from the cash desk of such documents are drawn up by incoming cash orders (f. 0310001) and outgoing cash orders (f. 0310002) with the entry "stock" on them.

Incoming and outgoing cash orders with the entry "stock" are registered in the register of incoming and outgoing cash documents separately from incoming and outgoing cash orders, in which operations with cash are recorded.

In the cash book (f. 0504514) of the institution, transactions with monetary documents are recorded on separate sheets, on which the “stock” mark is affixed.

According to the guidelines for maintaining a cash book, approved Order of the Ministry of Finance of the Russian Federation No.173n, totals of operations for the day and indicators of the balance at the end of the day are formed for cash and for monetary documents separately. In the sheets of the cash book containing data on the movement of monetary documents, the lines “including wages” and “total cash balance at the end of the day” are not filled.

Entries in the cash book must be made by the cashier immediately after receiving or issuing monetary documents for each stock receipt and stock expenditure order.

Accounting for transactions with monetary documents is kept in the journal for other transactions on the basis of documents attached to the cashier's reports ( paragraph 172 of Instruction No.157n).

Reflection in accounting of the movement of monetary documents

Let's look at examples of how they are used different kinds monetary documents in educational institutions and how the facts of economic life performed with their help are reflected in accounting. Specific recommendations for accounting for certain types of monetary documents at the federal legislative level have not been developed, therefore, in our opinion, the procedure for their use and reflection in accounting should be fixed in accounting policy based on the nature of the institution.

Food coupons for students. There is a category of students who educational institution must provide free meals. Such food is sold on food stamps. The coupon can be made in a typographical way or printed on a printer. It must contain a number of mandatory details:

Individual number;

Validity;

Type of food;

Amount (cost);

Seal or stamp of the issuing organization and signature of the responsible officer.

For municipal institutions in some regions, rules have been created for handling certain types money documents. A clear procedure for issuing and accounting for coupons for the provision of food on a preferential basis in educational institutions developed, for example, by the education committee of the government of St. Petersburg ( Order dated 08.06.2009 No.1139-r).

According to this document, educational institutions are supplied with coupons uniform pattern. Head of institution

ensures the storage of coupon forms and issues them to the employee responsible for catering, in accordance with the number of students in preferential categories. Forms of coupons are transferred according to the act, the form of which was specially developed and is given in Appendix 3 to this order. This employee issues the completed forms of coupons to the teacher who performs the function of the class teacher, or to the master of industrial training (group supervisor). Issued but not used coupons are returned. All actions with coupons must be recorded in the book for issuing coupons, the form of which is given in Appendix 2 to The procedure for issuing and accounting coupons, approved by Order No.  1139-r.

When providing preferential meals by the educational institution itself, the coupons used for their intended purpose are calculated at the end of each working day and are attached to the cash report. They are stored together with cash register documents for five years and after the expiration of the storage period they are destroyed by order of the head of the institution.

When providing preferential meals at an educational institution, a public catering organization checks the use of coupons on a weekly basis and draws up an appropriate act on their implementation in the form that is given in Appendix 3 to the Procedure for issuing and accounting coupons.

The state educational institution entered into an agreement with a public catering enterprise for the supply of breakfasts and complex lunches for students. The institution paid 120,000 rubles under the contract. Food coupons were received for this amount according to the act of acceptance and transfer. They were credited to the cashier as cash documents. Part of coupons from the cash desk in the amount of 30,000 rubles. was transferred to an accountable person who issued these coupons to students. After the students received food according to these coupons, an act was drawn up in the amount of 30,000 rubles. (attached to the advance report of the accountable person who received the coupons).

According to the Order of the Ministry of Finance of the Russian Federation No. 171n, the expenses of a state institution for paying for services for organizing hot meals for students are attributed to subsection 226"Other works, services" KOSGU.

These transactions in the accounting of the institution will be reflected in accordance with Instruction No. 162n as follows:

According to the corresponding synthetic accounting code.

Fuel coupons. Consider the option when an institution is provided with fuel and lubricants using coupons: under an agreement, a certain amount of gasoline of the corresponding brand is paid, while the institution receives coupons for which drivers will refuel cars at gas stations.

Received coupons on the basis of the shipping documents of the supplier (waybill, invoices, etc.) are credited as cash documents to the cash desk of the institution, while in credit note it is advisable to indicate the brand of gasoline, the series and numbers of these coupons, the nominal value of the coupons in liters and the cost of the coupon in rubles (based on the cost of gasoline specified in the contract and invoice for payment).

As necessary, coupons for the right to receive fuel are issued to drivers or a specially designated employee under the report.

Usually, a special ledger is created for control, in which the movement of coupons is recorded.

The fuel received by coupons is accounted for as inventory institutions after delivery advance report an accountable person with supporting documents from the gas station that released fuel and lubricants in exchange for a coupon.

The budgetary educational institution, as part of the activities to fulfill the state (municipal) task, received from the supplier coupons for 1,000 liters of AI92 gasoline in the amount of 28,000 rubles. The face value of the coupon is 20 liters worth 560 rubles. Accountable person issued

2 coupons, for which it refueled the car, after which it submitted an advance report.

These transactions will be reflected in accounting in accordance with Instruction No.  174n in the following way:

Express payment cards for cellular communications and the Internet. Employees of institutions often use corporate mobile communications or receive compensation for using own funds business communications. This type of payment is widely used mobile communications and the Internet, such as express payment cards, which are purchased by the institution and must be treated as monetary instruments.

In order for the inspection and tax authorities not to have questions about the legality and expediency of paying the costs of cellular communication, the institution needs to develop an appropriate

statutory provision (internal normative act). IN this document must contain a list of positions of employees who are eligible to receive mobile payment cards, and the conditions that must be met (for example, employees are paid only for calls made during working hours, or it is still possible to pay for calls made after hours (on weekends) ). It is advisable to prescribe the procedure for employees to confirm their expenses for cellular communications (submission of details of negotiations and an employee’s memo about which calls were official).

An autonomous institution, using funds from income-generating activities, through an accountable person, acquired 100 express payment cards with a face value of 100 rubles. for a total amount of 10,000 rubles. These monetary documents were accepted at the cash desk of the institution. The Deputy Director was issued 3 payment cards for reporting. Accountable person submitted an advance report with supporting documents.

The cost of purchasing payment cards for mobile phones in accordance with the Order of the Ministry of Finance of the Russian Federation No. 171n are subsection 221"Communication Services" KOSGU.

In accounting, these transactions will be reflected in accordance with Instruction No.  183n in the following way:

Postage stamps and envelopes with stamps. Despite technical progress postal services are still relevant and in demand. The organization of postal items is impossible without the purchase of stamps and stamped envelopes, which, according to Instruction No.   157n, must be accounted for as monetary documents. A typical mistake in accounting is a one-time write-off of purchased envelopes and stamps. For example, how can you justify writing off 200 stamped envelopes at once, even if 20 letters were actually sent in a month? They must be accounted for as monetary documents and, as necessary, issued under the report to the persons responsible for sending correspondence, who must draw up an advance report and attach supporting documents to it. Such documents may be a register of sent correspondence, and in case of damage - a damaged envelope attached to the report.

Acceptance for accounting and issue under the report of postage stamps and stamped envelopes will be reflected in the accounting as follows:

Government institution (Instruction No. 162n)		State-financed organization (Instruction No. 174n)		Autonomous institution (Instruction No. 183n)
Debit	Credit	Debit	Credit	Debit	Credit
Receipt at the cash desk of the institution of stamps and stamped envelopes
0 201 35 510	0 302 21 730 0 208 21 660	0 201 35 510	0 302 21 730 0 208 21 660	0 201 35 000	0 302 21 000 0 208 21 000
Issuance of stamps and stamped envelopes
0 208 21 560	0 201 35 610	0 208 21 560	0 201 35 610	0 208 21 000	0 201 35 000

Travel tickets. According to Art. 166,168.1 of the Labor Code of the Russian Federation employees Full time job which is carried out on the road or is of a traveling nature, the employer reimburses travel expenses related to business trips.

According to labor legislation, the amount and procedure for reimbursement of expenses related to business trips of employees, as well as the list of works, professions, positions of these employees are established by a collective agreement, agreements, local regulations. In an educational institution, payment for a ticket can be made to a social pedagogue whose nature of work is associated with traveling (visiting students at their place of residence, trips to participate in meetings of various commissions and prevention councils, etc.).

On the basis of the Order of the Ministry of Finance of the Russian Federation No. 171n, the costs of the institution for the acquisition travel tickets employees whose work is of a traveling nature are treated as subsection 222"Transport services" KOSGU.

A government educational institution purchased a bus ticket worth 950 rubles. for September 2013 for a social educator. The payment for the ticket was made by bank transfer at the expense of budget funds. The ticket was credited to the cash desk of the institution and issued to the teacher under the report. At the end of the month, the teacher submitted an advance report with an already used travel document attached to it.

In the accounting of a state institution, these transactions must be reflected in accordance with Instruction No. 162n as follows:

Lack of money documents at the cash desk

The procedure for conducting cash transactions with banknotes and coins of the Central Bank of the Russian Federation in the territory of the Russian Federation is regulated Regulation No.373-P. According to clause 1.11 of this provision, measures to ensure the safety of cash during cash transactions, storage, transportation, as well as the procedure and timing for conducting checks on the actual availability of funds are determined legal entity. This means that the procedure for checking the cash register and cash transactions is established by local regulations, for example, the regulation on internal financial control, accounting policy, the regulation on cash transactions. During control measures, in addition to the complete recounting of cash at the cash desk, other valuables stored at the cash desk, including monetary documents, are also checked.

To reflect the results of the inventory of monetary documents held at the cash desk of the institution, it is applied inventory list(collation sheet) of strict reporting forms and monetary documents (according to f. 0504086, approved by Order of the Ministry of Finance of the Russian Federation No. 173n).

During the check at the cash desk of a budgetary institution, a shortage of monetary documents was revealed - 2 express payment cards with a face value of 100 rubles each. each purchased with a subsidy for the implementation of the state task. The person responsible for this shortfall has been identified, and the amount of the shortfall has been repaid by him voluntarily in kind.

The institution must record the situation that has arisen in accordance with 86, 87 , 109 , 110 Instructions No.  174n in the following way:

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, State Administration Bodies off-budget funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local self-government bodies, management bodies of state non-budgetary funds, state academies Sciences, state (municipal) institutions, and Guidelines for their application."

The procedure for issuing and accounting coupons for the provision of food on a preferential basis in educational institutions of St. Petersburg.

Order of the Ministry of Finance of the Russian Federation of December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying budget classification RF for 2013 and for the planned period of 2014 and 2015”.

Instructions for using the Chart of Accounts budget accounting, approved Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Instructions for using the Chart of Accounts budget institutions, approved Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.