Ensuring the safety of funds in the cash register. Sample regulations on conducting cash transactions Safety of funds in the cash register regulatory document

Managers of enterprises are obliged to equip a cash register and ensure the safety of money in the cash register premises, as well as when delivering it from a bank establishment and depositing it at the bank. In cases where, through the fault of enterprise managers, the necessary conditions were not created to ensure the safety Money during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

The head of the organization must provide the cashier with security when transporting cash and valuables from or depositing with banks and, if necessary, with a vehicle.

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

Cash registers of enterprises can be insured in accordance with current legislation.

All cash and securities at enterprises they 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. 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 for duplicates.

If the key is lost, the head of the enterprise reports the incident to the internal affairs authorities and takes measures to immediately replace the lock of the metal cabinet.

Storing cash and other valuables that do not belong to the enterprise in the cash register is prohibited.

“Before opening the cash register premises and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, and make sure that the security alarm is working properly” Instructions Central Bank Russia “On the procedure for conducting cash transactions in the Russian Federation" dated September 22, 1993, section. 3 p.31 // System Consultant Plus.

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 until their employees arrive. In this case, the leader Chief Accountant or the persons replacing them, as well as the cashier of the enterprise, after receiving permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash register. This check must be completed before cash transactions begin.

An act in 4 copies is drawn up on the results of the inspection, which is signed by all persons participating in the inspection. The first copy of the act is transferred to the internal affairs bodies, the second is sent to insurance company, the third is sent to a higher organization (if there is one), and the fourth remains with the enterprise.

Uniform requirements for technical strengthening and equipment of alarm systems in cash register premises of enterprises are given in Appendix No. 3 to the Procedure for conducting cash transactions in the Russian Federation.

"Modern accounting", N 4, 2004

Requirements for storing cash in organizations are established by the Procedure for conducting cash transactions in Russian Federation, approved by Decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 N 40 (hereinafter referred to as the Procedure for Conducting Cash Operations).

In accordance with paragraph 3 of this Procedure, in order to make cash payments, each enterprise must have a cash desk. In this regard, enterprise managers are required to equip a cash register (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash register premises, as well as when delivering it from a bank institution and depositing it with the bank (clause 29 of the Procedure) .

Let us outline the requirements imposed by current legislation on the cashier, as well as the requirements for the equipment of the cash register and the safety of funds during their storage and transportation.

Requirements for a cashier

Cashiers, controllers, cashier-controllers (including senior ones), as well as other employees performing the duties of cashiers (controllers) are included in the List of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual financial responsibility for a shortage of entrusted property, approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85. This Resolution also approved the standard form of an agreement on full individual financial liability (shown in the appendix to the article).

According to clause 32 of the Procedure for conducting cash transactions, after issuing an order (decision, resolution) on the appointment of a cashier to work, the head of the enterprise is obliged, against receipt, to familiarize him with the Procedure for conducting cash transactions in the Russian Federation, after which an agreement on full financial responsibility is concluded with the cashier (standard form the agreement on full liability is given in the appendix).

The procedure for conducting cash transactions establishes that:

the cashier, in accordance with the current legislation on the material liability of workers and employees, bears full financial responsibility for the safety of all valuables accepted by him and for damage caused to the enterprise both as a result of intentional actions and as a result of a careless or dishonest attitude towards his duties (clause 33) ;
the cashier is prohibited from entrusting the work assigned to him to other persons (clause 34);
in enterprises that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by written order of the head of the enterprise (decision, resolution). An agreement on full financial responsibility is concluded with this employee (clause 35);
in the event of a cashier suddenly leaving work (illness, etc.), the valuables under his account are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the enterprise or in the presence of a commission of persons appointed by the head of the enterprise. An act signed by the indicated persons is drawn up on the results of the recalculation and transfer of valuables (clause 35);
at enterprises with a large number of divisions or serviced by centralized accounting departments, remuneration, payment of benefits for social insurance, scholarships can be made by written order of the head of the enterprise (decision, resolution) by persons other than cashiers, with whom an agreement on full financial responsibility is concluded and who are subject to all rights and obligations established by the Procedure for conducting cash transactions for cashiers (clause 36) ;
in small enterprises that do not have a cashier on staff, the latter’s duties 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 on full financial responsibility (clause 36).

According to clause 31 of the Procedure for Conducting Cash Operations, before opening the cash register premises and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, and make sure that the security alarm is in working order. 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 until their employees arrive.

Clause 29 of the Procedure for Conducting Cash Transactions also establishes that during transactions the cashier must lock the doors to the cash register. Access to the cash desk premises by persons not related to its work is prohibited. It is also prohibited to store cash and other valuables that do not belong to the enterprise in the cash register.

Requirements for cash register equipment

Appendix No. 3 to the Procedure for Conducting Cash Transactions contains the Unified requirements for technical strength and alarm equipment for cash register premises of enterprises. According to clause 3 of these Requirements, to ensure the reliable safety of cash and valuables, the cash desk premises must meet the following requirements:

be isolated from other service and utility rooms;
located on intermediate floors of multi-story buildings. In two-story buildings, ticket offices are located on the upper floors. IN one-story buildings the windows of the cash register are equipped with internal shutters;
have solid walls, solid floor and ceiling ceilings, reliable internal walls and partitions;
close on two doors: an external one, opening outward, and an internal one, made in the form of a steel lattice, opening to the side internal location cash registers;
be equipped with a special window for issuing money;
have a safe (metal cabinet) for storing money and valuables, in mandatory firmly attached to the building structures of the floor and wall with steel ruffs;
Have a working fire extinguisher.

Clause 29 of the Procedure for Conducting Cash Transactions also establishes that 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 seal. cashier. 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 for duplicates.

Accounted duplicates of keys in bags, boxes, etc., sealed by cashiers, are kept by the managers of the 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 a report.

If the key is lost, the head of the enterprise reports the incident to the internal affairs authorities and takes measures to immediately replace the lock of the metal cabinet.

Requirements for the safety of funds during their storage and transportation

In order to ensure the safety of funds during their storage and transportation, organizations must follow the Recommendations given in Appendix No. 2 to the Procedure for Conducting Cash Transactions.

According to these Recommendations, heads of enterprises when hiring and appointing to positions related to cash transactions, servicing funds security and fire alarm system, security and transportation of funds, or periodic involvement of persons in the above work, it is recommended to contact the internal affairs bodies and medical institutions to obtain information about these persons, bearing in mind that the following persons are not allowed to conduct cash transactions, maintain fire alarm systems, guard and transport funds:

previously involved in criminal liability for intentional crimes whose criminal record has not been expunged or not removed in the prescribed manner;
suffering from chronic mental illness;
systematically violating public order;
abusing alcoholic beverages or using drugs without a doctor’s prescription.

When transporting cash and valuables from banking institutions or depositing them in them, the head of the enterprise must provide the cashier with security and, if necessary, a vehicle.

When transporting funds to the cashier, accompanying persons and the driver vehicle prohibited:

disclose the route of travel and the amount of money and valuables being delivered;
allow persons not appointed by the head of the enterprise for their delivery into the vehicle interior;
follow on foot, by car or by public transport;
visit shops, markets and other similar places;
carry out any instructions and in any other way be distracted from delivering money and valuables to their destination.

Requirements for documenting cash transactions

To a certain extent, ensuring the safety of funds helps current order documentation cash flow. Clause 22 of the Procedure for Conducting Cash Transactions establishes that all receipts and withdrawals of cash must be recorded by the cashier in the cash book immediately after the transaction is completed. Moreover, each enterprise maintains only one cash book, which must be numbered, laced and sealed. The number of sheets in the cash book is certified by the signatures of the manager and chief accountant of this enterprise. Erasures and unspecified corrections in the cash book are not permitted. 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. The correctness of maintaining the cash book is controlled by the chief accountant of the organization.

Cash is accepted by cash registers of enterprises according to cash receipt orders signed by the chief accountant or a person authorized to do so by written order of the head of the enterprise.

The withdrawal of money from the cash register is carried out strictly according to expense orders or properly executed other documents (payment (settlement and payment) statements, applications for the issuance of money, accounts, etc.) with the imposition on these documents of a stamp with the details of the cash receipt order. Documents for the issuance of money must be signed by the manager, chief accountant of the enterprise or persons authorized to do so, as well as by the person who received the money. According to clause 27 of the Procedure for Conducting Cash Operations, the issuance of money from the cash register, which is not confirmed by the recipient’s receipt in the cash receipt order or other document replacing it, is not accepted as justification for the balance of cash in the cash register. This amount is considered a shortage and is collected from the cashier.

The cashier issues money only to the person indicated in the cash receipt order or a document replacing it. If the issuance of money is made by power of attorney, executed in the prescribed manner, 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 entrusted with receiving the money. If the issuance of money is carried out according to a statement, before the receipt of money, the cashier writes the following inscription: “By power of attorney.” When issuing money for expenses cash order or an individual replacing it, the cashier requires the presentation of a document (passport or other document) identifying the recipient, writes down the name and number of the document, by whom and when it was issued, and selects the recipient’s receipt.

Acceptance and issuance of money under cash orders can only be carried out on the day they are drawn up.

When receiving cash receipts and debit orders or documents replacing them, the cashier is required to check:

the presence and authenticity of the signature of the chief accountant on the documents, and on the cash receipt order or a document replacing it - the authorization inscription (signature) of the head of the enterprise or persons authorized to do so;
correctness of documents;
availability of the applications listed in the documents.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing.

Responsibility for violation of the procedure for storing funds

According to clause 38 of the Procedure for conducting cash transactions, the founders of enterprises, higher organizations (if any), as well as auditors ( audit firms) in accordance with concluded agreements, when carrying out documentary audits and checks at enterprises, they audit the cash register and check compliance with cash discipline. Wherein Special attention should pay attention to the issue of ensuring the safety of money and valuables.

Compliance by enterprises with the requirements of the Procedure for conducting cash transactions is systematically checked by banks.

The technical strength of cash registers and cash points, ensuring conditions for the safety of money and valuables at enterprises are checked by internal affairs bodies within the limits of their competence.

According to clause 39 of the Procedure for conducting cash transactions, responsibility for compliance with this Procedure rests with the heads of enterprises, chief accountants and cashiers.

In accordance with Article 15.1 of the Code of the Russian Federation on administrative offenses violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete receipt) of cash in the cash register, non-compliance with the procedure for storing free cash, as well as in the accumulation of cash in the cash register above established limits, entails the imposition administrative fine on officials ranging from 40 to 50 minimum sizes wages; on legal entities- from 400 to 500 minimum wages.

Application

Standard form of an agreement on full individual liability

(name of company)
hereinafter referred to as the “Employer”, represented by the manager _________________________
(Full Name)
or his deputy ______________________________, acting on the basis
(Full Name)
_________________________________, on the one hand, and _______________________
(charter, regulations, power of attorney) (position title)
_____________________________________________________________________________
(Full Name)

hereinafter referred to as "Employee", on the other hand, have concluded genuine contract about the following.

The Employee assumes full financial responsibility for the shortage of property entrusted to him by the Employer, as well as for damage incurred by the Employer as a result of compensation for damage to other persons, and in connection with the above undertakes:

a) treat with care the property of the Employer transferred to him for the implementation of the functions (responsibilities) assigned to him and take measures to prevent damage;

b) promptly inform the Employer or immediate supervisor about all circumstances that threaten the safety of the property entrusted to him;

c) keep records, draw up and submit in the prescribed manner commodity-money and other reports on the movement and balances of the property entrusted to him;

d) participate in the inventory, audit, and other verification of the safety and condition of the property entrusted to him.

The employer undertakes:

a) create for the Employee the conditions necessary for normal work and ensuring the complete safety of the property entrusted to him;

b) familiarize the Employee with the current legislation on the financial liability of employees for damage caused to the employer, as well as other regulatory legal acts(including local) on the procedure for storage, reception, processing, sale (release), transportation, use in the production process and other operations with the property transferred to him;

c) carry out inventory, audits and other checks of the safety and condition of property in the prescribed manner.

Determination of the amount of damage caused by the Employee to the Employer, as well as damage incurred by the Employer as a result of compensation for damage to other persons, and the procedure for their compensation are made in accordance with current legislation.
The employee does not bear financial liability if the damage is caused through no fault of his own.
This Agreement comes into force from the moment of its signing. This Agreement applies to the entire period of work with the Employer’s property entrusted to the Employee.
This Agreement has been drawn up in two copies of equal legal force, one of which is kept by the Employer, and the second by the Employee.
Changes to the terms of this Agreement, additions, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this Agreement.

Addresses of the parties to the Agreement: Signatures of the parties to the Agreement:
Employer ________________________ ________________________________
Worker ____________________________ ________________________________
Date of conclusion of the M.P. Agreement

K.I.Kovalev

Journal consultant

"Modern accounting"

Regulation of the Central Bank of the Russian Federation dated October 12, 2011 No. 373-P established new order conducting cash transactions. According to this procedure, the head of the organization ( individual entrepreneur) by administrative document must independently approve certain norms of cash discipline, which are directly indicated in Regulation No. 373-P. We offer our readers approximate sample such an order (direction, decision, etc.).

Sample order for a legal entity

Order

No. ___ date___________

1. Determine the place of cash transactions: the workplace of the accountant-cashier in office No. 401, located at the location executive body Alpha LLC at the address: _____, st. _____, house _____.

2. Set a cash balance limit in accordance with Appendix No. 1 to this order.

3. Entrust the management of cash transactions to accountant-cashier Ivanova M.I. in accordance with her job description. 1

4. Appoint accountant-cashier Ivanova M.I. as the representative of Alpha LLC, authorized to receive from the current account and deposit cash into the organization’s bank accounts.

5. Assign registration responsibilities cash documents for accountant-cashier Ivanova M.I.

6. Prepare cash documents using the 1C: Accounting program.

7. Set a deadline for issue wages employees of the organization - 5 working days, including the day of receiving cash from a bank account.

8. Conduct cash register audits:

- periodic scheduled - in the morning on the first working day of each month;

- sudden - once every six months;

- when changing cashiers.

9. Determine the storage location for cash - a safe in the office of the accountant-cashier No. 401. The safe must be sealed at the end of the working day in the presence of the chief accountant and a security guard.

10. The safety of cash during its transportation (receipt at the bank and delivery to the bank) is ensured by providing the accountant-cashier with company car and an accompanying person from the organization’s employees.

11. This order is made in three original copies, the storage location of which is:

1 copy – in the “Orders” case;

2 copies – from the chief accountant;

3 copies - from an accountant-cashier.

12. I entrust control over the execution of the order to myself.

General Director _______________ Petrov V.V.

1) Note. The manager can entrust the management of cash transactions to himself. If there are several cashiers, a senior cashier is appointed to conduct cash transactions.

Sample solution for an individual entrepreneur who conducts cash transactions himself

Decision No.___

date ___________ __________

Based on the “Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation,” approved. Central Bank of the Russian Federation dated November 12, 2011 No. 373-P

1. Determine the place of cash transactions: workplace located at: _____, st. _____, house _____, office _____.

3. Conducting cash transactions, receiving and depositing cash to a bank account, I assume the responsibilities for processing cash transactions.

4. Set the deadline for issuing wages to employees - 5 working days, including the day of receiving cash from a bank account.

5. Conduct cash audits quarterly at the end of the last working day of each quarter. 2

6. Determine the storage location for cash - a safe cabinet at the workplace specified in paragraph 1 of this decision.

7. I personally ensure the safety of cash during its transportation (receipt at the bank and delivery to the bank).

8. This decision is issued in one copy and is stored at the workplace specified in paragraph 1 of this decision.

Individual entrepreneur _______________ Petrov V.V.

1) In the absence of hired workers, as well as in cases where wages are paid on site, in a workshop, or other place of implementation production activities, an individual entrepreneur can determine his place of residence as the place for conducting cash transactions.

2) You can set a different deadline for the cash register audit.

Calculation of the limit if there is revenue

to order (decision) No.___ dated _____

for 2012

2. Volume of receipts for goods sold (work, services) for the billing period: 1,200,000 rubles.

3. The period of time between the days of delivery of received cash to the bank: 7 working days.

4. Cash balance limit: 129,230 rubles (1,200,000: 65 x 7).

Calculation of the limit in the absence of revenue

Cash balance limit calculation

1. Billing period: 4th quarter of 2011 – 65 working days.

2. Volume of cash payments, excluding wages, scholarships and other payments to employees: 820,500 rubles.

3. The period of time between the days of receiving cash from the bank using a cash check: 7 working days.

4. Cash balance limit: 88,361 rubles (820,500: 65 x 7).

Note! You can call it, for example, “Calculation of the cash balance limit for the 1st quarter of 2012.” But, most importantly, do not forget to set a limit for the next quarters.

How to properly register the transfer of revenue from the cash desk of a remote separate division to the cash desk of the parent organization?

Colleagues, we have a non-standard situation, we want to do everything right.

Quote (Svetlana Andreeva): Colleagues, we have a non-standard situation, we want to do everything right.

So, there is separate division in another region. It so happened that the collection agreement was late and a decision was made to collect
proceeds on their own, transfer it to the cash desk of the parent organization and from there hand it over to the bank in the usual manner.
Since the cash books for the separate units are kept as they should be, there is no way, for example, to simply give this money for reporting to the director,
return it from the report and hand it over to the bank.
This means you can’t avoid 57 counts.
What documents do I need for this? business transaction reinforce?
RKO Dt 57Kt 50 - and what should I write there?
“Issued to such and such for the transfer of proceeds to the head office”?
Passport details are, of course, required.
And what else?
An additional order to make, perhaps?
This is a one-time situation, but I want to do everything legally. Help, please.

First of all, hello!
Secondly, please clarify whether we are talking about the “director” of the entire organization, or just separate division?
In fact, the director takes money from you and takes it to the bank himself? Or does he actually hand it over to the cash desk of the parent organization and from there someone else (cashier?) takes it to the bank?
Is the deposit to the bank carried out on the same day or the next?
If you don't deposit it at the bank on the same day, will the cash balance exceed the limit?

Quote (Svetlana Andreeva): Alexander, hello!

1. We are talking about the general director of the entire organization.
2. He will actually hand over the money to the cash desk of the organization from where in the usual way the cashier will take them to our bank.
3.Deposit to the bank is not possible on the same day (I’m afraid that in general it will be in a few days, because the weekend is ahead, banks are not open. That is, just in case, I’m considering the situation that he will return, for example, on Friday at the end of the day and we won’t have time to get to the bank (the detached house is really remote, it’s not a suburb).
4. The limit will not be exceeded in any development of the situation; it was decided to collect the money for other reasons.

Then you have the following options for processing operations.
1. Give out money to CEO in a separate cash desk for reporting on his “application-order”. For transfer to the head office. He brings the money there (the next business day or later) and hands it over at receipt order. We use 71 accounts.
Handing it over for reporting to the head office runs the risk of causing extreme displeasure among tax officials. Their reaction is hardly predictable, but any punishment for this is illegal.

2. You don’t give him anything that day, but leave the proceeds overnight at the department’s cash desk. The next day, you either take it to the bank yourself or to the main cash office. It is not necessary to use the 71st or 57th account. There is a consumable at the department's cash register, and a receipt at the head cash register. Transfer between subaccounts of the 50th account. This is the simplest and most understandable step for tax authorities.

3. As in the previous option, but you give the money to the general director. Since his actions are unpredictable and the department’s cash desk cannot be sure that he will deliver the money to the main cash register on the same day, it is better to arrange everything as in the first option.

1. What’s confusing about the proposed scheme is the following: won’t there be a contradiction in the fact that we issued a report against one cash book, but will make the return to another? Or is this permissible within one legal entity?

2. second option. I can do this retroactively, as a result.
But during the period when the money is physically on the way, I cannot leave the separate cash register without an expense document, otherwise there will be a shortage, right?
Well, let’s imagine that today he took the money and took it to them, and they came to them today. I want to insure myself just for this case.
That is, you think that 57 is not suitable here, do I understand correctly? And I was leaning towards it, but I didn’t know what to write in RKO. Invoice 71 still somehow confuses me, namely in terms of its purpose - for transfer to the office cash desk, in fact.
And what type of extradition order should be drawn up? Issue for transfer to the cash desk of the parent organization for subsequent delivery to the bank?

Thank you, Olga, for reminding me of something I didn’t ask from the very beginning.
Do you have a separate division on a dedicated balance sheet?
If a department has its own dedicated balance, then it is very convenient to use account 79.
If it’s not close to another region and it’s not close to bring money, then it’s better to actually deposit money into account 57 for the duration of the trip. Logical and understandable. Anything can happen along the way.
On the other hand, account 57 is used when money is not just “in transit”, but also beyond the responsibility of the organization or its employees. If something happens to the collectors on the way, the collectors are responsible for the money. If the money was sent by mail, the post office is responsible for it, etc.
IN in this case, money does not go beyond the responsibility of the organization. The director takes them under his own responsibility. If he “loses” them, then he will be responsible. Right? The organization will decide this internally.
It turns out that the director takes the money under his own responsibility. The analogue is “to report.” Here we are again at 71.

Yes, if the division has a separate balance sheet, then account 79 can help solve this “dilemma”.
The director took the money from the cash desk of a separate division, here is the wiring:
Dt 79 - Kt 50 - RKO for the director, the basis “for transferring money to the head office”

The director went. Next are 2 options:
1) he brought the money on the same day. Posting in the head accounting department:
Dt 50 - Kt 79 - PKO for the director, basis - “revenue from the division”
2) If he delivered the next day (after 2, 3, etc. days):
Dt 57 - Kt 79 - on the day when the director took the money from the division, basis - advice from the division
Dt 50 - Kt 57 - on the day when I handed over the money to the cashier, PKO for the director, the basis “revenue from the division”

Alexander, a separate unit is not allocated to separate balance, without own account (otherwise it would be a little easier).
Yes, thank you very much, I finally understood, in my case it was 71, and not 57 in this case, for the period of transportation.

Thank you very much for the detailed consultation.

www.buhonline.ru

Cash discipline in 2017

What it is

In order to understand the concept of “Cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”:

Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.

Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.

So, all cash transactions must be accompanied by the execution of cash documents - which is usually meant by compliance with cash discipline.

Cash discipline– this is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The basic rules of cash discipline are:

registration of cash documents (reflecting the movement of cash in the cash register);

compliance with the cash limit ( maximum amount money that can be kept in the cash register at the end of the working day);

compliance with the rules for issuing cash to accountable persons (employees);

compliance with restrictions on cash payments between entities entrepreneurial activity within the framework of one contract in an amount of no more than 100 thousand rubles.

Who must comply

The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.

You may not have a cash register, but simply issue BSO (forms strict reporting), but still must comply with the rules of cash discipline. There is only one rule here - if there is cash flow, then cash discipline must be observed.

However, since June 2014, simplified procedure for maintaining cash discipline, which most affected individual entrepreneurs.

Now individual entrepreneurs are no longer required to maintain a cash register on a par with organizations and draw up cash documents (PKO, RKO, cash book). Entrepreneurs only need to generate documents confirming the payment of wages (payroll and payslips).

Also, according to the simplified procedure - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more

All rules of cash discipline are listed in the instructions of the Bank of Russia (Instruction No. 3210-U dated March 11, 2014 and Instruction No. 3073-U dated October 7, 2013).

Cash documents

Cash desk operations must be carried out by an authorized employee (cashier); in his absence, these functions can be performed by a manager (IP). If there are several cashiers, a senior cashier is appointed.

Cash documents must be prepared by the chief accountant or another appointed official (manager, individual entrepreneur, cashier, etc.) with whom an agreement has been concluded for the provision of accounting services.

In 2017, cash transactions are documented with the following documents:

Receipt cash order (PKO) – filled in every time receipt of money at the cash register. If cash is issued by a cash register check or a strict reporting form, then it is allowed to draw up a PKO for total amount accepted cash per working day (shift).
Expenditure cash order (RKO) – filled out when dispensing money from the cash register. When receiving an order (for example, from an employee who went to buy office supplies), the cashier must make sure that the cash register order is signed by the chief accountant (manager) and check the employee’s identification documents.
Cash book (form KO-4) – data on each incoming and outgoing cash order is entered into the book. At the end of the working day, the cashier must check the cash book data with the data in cash documents and display the amount of cash remaining in the cash register. If there were no cash transactions during the day, the cash book will not be filled out.
Accounting book (form KO-5) - filled out only if the enterprise employs several cashiers. Entries in the book are made during the working day at the time of transfer of cash between the senior cashier and cashiers and are confirmed by their signatures.
Settlement payment statement and payroll - are drawn up when issuing wages, scholarships and other payments to employees.

Note: with regard to the obligation to maintain documentation established by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 (forms KM-1-KM-9, TORG-1-TORG-31, etc.), the Ministry of Finance indicated that with the introduction of online cash registers this is not necessary (Letter Ministry of Finance of the Russian Federation dated September 16, 2016 N 03-01-15/54413).

Cash documents can be maintained in paper form or in in electronic format:

Documentation on on paper drawn up by hand or using a computer (other equipment) and signed with handwritten signatures.
Documentation electronic are drawn up using a computer (other equipment) ensuring their protection from unauthorized access and signed with electronic signatures.

We remind you that such reporting documents as: KUDIR, BSO Accounting Book and documents related to the use of the cash register (report and journal of the cashier-operator) to cash discipline do not apply.

Cash balance limit in 2017

The cash balance limit is the maximum allowable amount of cash that can be kept in the company's cash register at the end of the working day (sometimes the limit is also called the carryover balance).

All cash in excess of the established limit must be deposited at the bank. An exception to this rule is allowed on days of payment of salaries, stipends, as well as on weekends and non-working holidays (if cash transactions were carried out at that time).

We advise treat the procedure for setting a cash limit very carefully. If you don't set a limit, it will be equal to 0 , and accordingly any amount of cash in the cash register at the end of the working day will be considered over-limit.

Storing money in the cash register in excess of the established limit is one of the violations of cash discipline, for which one may be subject to administrative liability and a fine.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

According to it, in 2017 the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

In this case, the formula applies:

L– cash balance limit in rubles;

V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash receipts occurred). The billing period must be no more than 92 working days

N c– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, location may be taken into account, organizational structure, specifics of activity (seasonality, working hours, etc.).

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2017, taking December 2016 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).

Option 2. Calculation based on the volume of cash dispensed from the cash register

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).

R– the volume of cash issued for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;

P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash withdrawals occurred). The billing period must be no more than 92 working days, while his minimum value could be anything.

Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2017, taking December 2016 as the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Salaries were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2017 (sample order).

The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2017 and further until you issue a new order.

Simplified procedure

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash register.

In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).

If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).

Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to give money on account to employees who have not reported on previous advances).

During 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with the attachment of documents confirming the expenses made (KKM receipts, sales receipts, etc.).

Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments

One more important rule cash discipline is compliance with the restrictions on cash payments between business entities (individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.

When calculating with individuals this restriction does not apply. There is also no need to comply with this limit when issuing salaries to employees from the cash desk, social payments and accountable amounts (except when accountable person makes a transaction on behalf of the organization on the basis of a power of attorney).

note: Cash proceeds cannot be used to repay loans, pay dividends or pay for real estate rent.

Money from the cash register for personal needs

Everything that an organization earns is its property. Therefore, even if there is only one founder in an LLC, he still does not have the right to dispose of the organization’s money at his own discretion. Accordingly, the founders cannot take cash from the cash register for their personal needs.

Individual entrepreneurs, unlike LLCs, have the right to take cash from the cash register or withdraw from a current account at any time. The amounts that an individual entrepreneur can spend on his personal needs are not limited (the most important thing is to avoid arrears in paying taxes and insurance premiums).

Note: if the individual entrepreneur has not issued an order canceling the maintenance of cash documents, then when receiving cash from the cash register, he must fill out a cash settlement with the wording: “Issuing funds to an entrepreneur for own needs» or “Transfer to the entrepreneur of income from current activities”.

Checking cash discipline by tax authorities

Until 2012, control over compliance with cash discipline rules was assigned to banks. Now this function is performed by employees of the Federal Tax Service.

Carrying out on-site inspection, they can check:

accounting of cash in the cash register;
printing reports from the fiscal memory of cash register equipment and used fiscal memory drives;
all documents documenting cash transactions (PKO and RKO, cash book, cash register reporting, etc.);
are they issued cash receipts(BSO) to clients (visual observation, using video and audio recording).

Fines for violating cash discipline rules

For failure to comply with the rules of cash discipline and violation of the procedure for working with cash, a fine is provided under Article 15.1 of the Code of Administrative Offenses of the Russian Federation:

for individual entrepreneurs and officials of the organization - from 4000 before 5 000 rubles;
for legal entities – from 40 000 before 50 000 rubles

Regulation of the Central Bank of the Russian Federation dated October 12, 2011 No. 373-P established a new procedure for conducting cash transactions. According to this procedure, the head of the organization (individual entrepreneur), by means of an administrative document, must independently approve certain norms of cash discipline, which are directly indicated in Regulation No. 373-P. We offer readers an approximate example of such an order (instruction, decision, etc.).

Sample order for a legal entity

Order

No. ___ date___________

I ORDER:

1. Determine the place of cash transactions: the workplace of the accountant-cashier in office No. 401, located at the location of the executive body of Alpha LLC at the address: _____, st. _____, house _____.

3. Entrust the management of cash transactions to accountant-cashier Ivanova M.I. in accordance with her job description. 1

4. Appoint accountant-cashier Ivanova M.I. as the representative of Alpha LLC, authorized to receive from the current account and deposit cash into the organization’s bank accounts.

5. Assign responsibility for preparing cash documents to accountant-cashier Ivanova M.I.

6. Prepare cash documents using the 1C: Accounting program.

7. Set the deadline for issuing wages to employees of the organization - 5 working days, including the day of receiving cash from a bank account.

8. Conduct cash register audits:

Periodic scheduled – in the morning on the first working day of each month;

Sudden – once every six months;

When changing cashiers.

10. The safety of cash during transportation (receipt at the bank and delivery to the bank) is ensured by providing the accountant-cashier with a company car and an accompanying person from the organization’s employees.