A bank as a commercial institution can provide clients a large number of financial services, but at the same time 2 main types of operations will be performed - cash and credit. What is the specificity of both? What is the significance of both types of operations from the point of view of the development of a credit organization?

Specifics of cash transactions in banks

What are bank cash transactions? These include accepting cash Money and other valuables from clients of financial institutions, as well as the issuance of relevant assets to them or other applying citizens. A bank's cash desk is often considered one of the most liquid assets of an institution, but it is classified as low-yielding. The main purpose of the operations in question is to organize a customer service system for a credit institution. Cash turnover in in this case regulated regulations, issued mainly by the Central Bank, which has the status of a national issuing center.

Cash operations of Russian banks are among the most important areas economic activity relevant institutions. By accepting from clients - individuals, legal entities, the organization increases the available reserves, which can subsequently be used to carry out highly profitable activities, primarily related to the issuance of loans - private, corporate. The bank can receive additional income from cash circulation, for example, by charging a commission for issuing funds in certain cases (as a rule, this applies to cashing out proceeds from cash accounts of enterprises).

Cash operations of banks are carried out according to the following principles:

The circulation of funds is carried out in accordance with the standards adopted by the Central Bank of the Russian Federation;

Cash is placed in internal accounts at a credit institution;

The establishment of balance limits is implemented in accordance with adopted regulations.

There is a special subspecies cash transactions— those that are carried out by the regulator, the Central Bank. It will be useful to study their specifics in more detail.

Cash transactions of the Bank of Russia

Thus, not only commercial banks carry out cash transactions, but also the credit regulator - the Central Bank of the Russian Federation. They are carried out as part of the service of private institutions on a contract basis. These operations allow you to:

Optimize cash turnover at a commercial lending institution;

Ensure prompt settlements on client accounts belonging to individuals or legal entities;

Carry out timely transfer of funds to banks according to limit requirements.

Solving each of the tasks of the Central Bank of the Russian Federation requires the regulator to follow official rules of law or local regulations. Having considered what constitutes cash transactions of a bank performing control and supervisory functions in the credit and financial market, we will study the specifics of such procedures carried out by commercial institutions.

Cash transactions in commercial credit institutions

Private banks carry out cash transactions that are aimed at servicing clients - individuals or legal entities. In this case, the rules issued by the regulator, the Central Bank of the Russian Federation, are applied. The main operations of banks, which are carried out in the commercial segment of the credit and financial sector, are:

To accept cash;

To issue funds.

The first group of operations assumes that a client or partner of an institution transfers cash:

To the cashier;

To collectors who subsequently transfer funds to the bank;

To partner organizations, which then transfer cash to the lending institution using a non-cash method.

Cash issuance in most cases is carried out directly at the cash desk of the credit financial organization. If cash is required by a legal entity, it can be obtained on the basis of supporting documents that confirm the intended use of funds.

Cashier functions

Banks that carry out cash transactions employ specialists who have competence in this type of activity - cashiers. They are responsible for the correct calculation of amounts to be received from clients, or, conversely, issued, credited to the account and certified necessary documents. The cashier also ensures that funds are securely stored - using, for example, a safe. The work of a specialist in the relevant profile is also quite strictly regulated by law.

Restrictions on cash transactions

Russian legislation provides for a number of restrictions on the use of cash payments. Thus, bank cash transactions on accounts owned by legal entities can only be carried out subject to legally established limits on the amount. In turn, these transactions within the accounts of individuals, as well as in settlements between citizens and organizations, can general case carried out freely, without taking into account amounts of cash.

Use of cash register systems in cash transactions

The most important aspect of the operations under consideration is the use of cash register equipment, that is, cash register equipment. This type infrastructure in most cases is mandatory when accepting and issuing funds in banks. The cash register used by a financial institution must, firstly, be registered, and secondly, ensure the correct calculation of transactions. It can be noted that cash register is also used in cases where the client pays for something using a plastic card - without cashing out.

The bank operations under consideration are carried out taking into account the norms that form cash discipline. Let's study their features in more detail.

Cash discipline in settlements: what is its specificity?

The norms that form cash discipline can be:

Issued by the regulator;

Developed by the bank taking into account the interests of investors and managers, provided that they do not contradict the provisions reflected in official sources.

These standards establish:

General procedure for the bank to carry out cash transactions;

Rules for storing and transporting cash.

The relevant standards are considered quite stringent. In financial institutions, accounting of transactions (both private and public banks) is carried out if there is the necessary infrastructure for maintaining cash discipline. Its presence is one of the criteria for the regulator to issue a license to a financial institution. Without the appropriate permit, the bank has no right to operate.

There are a large number of other criteria that determine the legality of a credit institution holding a license. These include strict adherence to cash discipline, as well as the provisions of the law governing cash monetary transactions. In this case, of course, the economic indicators of the institution are also of great importance, but the quality of management is largely determined by the degree of compliance with cash discipline. What is important here is the qualifications of specialists working in the organization, the capabilities of its infrastructure, and the effectiveness of the management system.

The cash desk is the main element of the infrastructure necessary for the bank to carry out the operations in question. It is usually presented in several varieties, which is determined by the scale of the financial institution and the characteristics of the services it provides. Let's study the specifics of the operation of bank tellers in more detail.

Features of organizing the work of cash registers

Basic settlement transactions banks related to the circulation of cash are carried out within the framework of the following main types of cash desks:

Reception areas (where cash is received from clients or partners);

Consumables (cash is issued in them);

Changes;

Conducting cash recalculation.

Carrying out certain cash transactions is possible solely on the basis of internal supporting documents. They are issued by a bank employee, most often by a cashier. These documents can be additionally certified by a seal and other elements that certify the authenticity of the source used. Bank settlement operations are often carried out using

Probably, most modern banks have their own ATMs, through which funds are issued to their customers automatically. This procedure assumes that clients of a financial institution have plastic cards issued by the bank.

It is possible for an ATM of one institution to issue funds to citizens who have cards issued by another bank. In this case, the relevant institution can earn additional money by charging a commission for servicing clients of other organizations. But this procedure possible only if a plastic card allows you to use one of those payment systems supported by the bank that provides an ATM with an acquiring function for use.

Along with ATMs, financial institutions also actively use payment terminals - in order, in turn, to accept cash from customers and credit them to their accounts. Next most important group business transactions bank - credit transactions. Let's consider their specifics in more detail.

Specifics of credit operations

Credit operations of banks, as can be easily traced based on their names, are associated with loans provided by relevant institutions. They represent legal relationships enshrined in special agreements with clients. As in the case of cash transactions, services can be provided to individuals or legal entities. This contract establishes how much money the bank will give to the borrower and under what conditions - in terms of interest and repayment period.

There are quite a few varieties credit operations. They can be classified based on their assignment to one or another segment. Thus, banks’ lending operations can be related to markets:

Consumer lending;

Mortgages;

Corporate loans.

Each of the noted segments is characterized by a special approach of the bank to the formation loan agreements. Thus, in the field of consumer lending, loans are issued to clients for a relatively short period, at a fairly high interest, but, as a rule, without collateral. Mortgage loans are usually long-term, issued at a lower interest rate and in most cases - with collateral in the form of the purchased housing. Corporate loans - especially when it comes to lending to the largest enterprises - can be characterized by the desire of banks and borrowers to determine individual conditions agreement, depending on the scale of the business, its profitability, and credit history.

Another criterion for classifying credit operations is the loan format. They are:

Primary;

Presented refinancing agreements.

Primary loan is a legal relationship in which a person or organization enters into a contract with a bank for the first time or for the purpose of using the funds received to solve problems not related to the repayment of existing loans. In turn, refinancing is a credit operation, which is a legal relationship in the form of a loan agreement for the provision of funds to a person to repay existing loans.

Commercial banks and banking operations, as in the case of cash procedures, are regulated by the regulations of the Central Bank of the Russian Federation. Among the main tools for influencing the market are the main financial institution states - key rate. In many ways, it determines how commercial organizations implement policies in the field of credit operations. Let's study its features in more detail.

Key rate as the main regulatory instrument of the Central Bank of the Russian Federation

Many operations of the Bank of Russia can influence the credit market on a national scale, but economists consider the establishment of a key rate to be the most important tool for the Central Bank of the Russian Federation to influence financial system states. Its size determines what it should be credit interest, paid by private financial organizations to the Bank of Russia for the use of borrowed equity funds. This indicator, in turn, directly affects what the percentage will be that a commercial institution will set for loan agreements with its clients.

The lower the key, the more active the private credit market is, as a rule. A significant reduction in it, moreover, usually activates refinancing, since holders of current loans have the opportunity to re-borrow funds, but at lower rates.

A high key rate is usually set by the Central Bank in the event of a problematic situation in the state’s economy. In turn, an improvement in indicators at the macroeconomic level may predetermine a decrease in the corresponding indicator. The consequence of this may be an increase in demand for loans from individuals or legal entities. In some states, the key rate is minimal or even negative. This is due to the desire of the monetary authorities to increase the capitalization of the economy as much as possible.

If the credit market slows down at one time or another, then the bank’s management can intensify work related to the development of services cash service clients. The solution to this problem can be facilitated by the fact that the common types of bank operations we have considered are in many cases interconnected. Let's study this aspect in more detail.

The relationship between cash and credit operations of banks

Cash circulation and issuing loans are the main operations of banks in terms of making a profit. The regularity of their implementation is determined by the fact that they are often carried out simultaneously. A simple example: a bank, having approved loan application client, signs an agreement with him and asks to go to the cashier in order to receive cash. If a person draws up credit card- perhaps, having it in hand, he will want to cash out at an ATM. Subsequently, the person will need to deposit cash into his credit account to repay the loan or, for the same purpose, onto a card.

The fact that a bank uses the same infrastructure to serve loan clients as it does for standard cash transactions can play a positive role in diversifying a financial institution's business model. If the bank has difficulties with promotion credit products, then he will have opportunities to develop activities related directly to cash services.

Summary

So, we have looked at what the main monetary operations of banks are - cash and credit. The first ones are quite highly liquid, but not very profitable. Bank cash transactions generate revenue mainly through the charging of commissions by the credit institution. Indirectly, they predetermine the emergence of profits due to the formation of profits that can be used in other areas of activity. Second operations, on the contrary, can significantly increase the capitalization of a financial institution. Having issued a loan, the bank usually expects to receive a fairly high profit, but there is a possibility that the client will not be able to repay the loan due to financial difficulties.

Which bank operations have priority in terms of implementing a business model at a certain point in time is determined by the management of the financial institution. This largely depends on the size of the Central Bank. The higher it is, the less intense the credit market is, as a rule, and it makes sense for the bank to more actively develop areas related to cash services for customers.

Cash transactions are operations related to the receipt, issuance, storage of cash and registration cash documents. Cash transactions are conducted according to the rules established by the Central Bank: Directive dated March 11, 2014 N 3210-U and Directive dated October 7, 2013 N 3073-U. These rules are called cash discipline, and this concept includes:

maintaining cash documents documenting cash flows;
compliance with the cash balance limit;
limitation of cash payments between business entities within the framework of one agreement in an amount of no more than 100 thousand rubles.

Only those taxpayers who do not have to observe cash discipline that operate exclusively through non-cash payments. The need to complete cash transactions is not affected by the presence of a cash register or the selected tax regime. There is only one rule here - if there are any cash movements, then cash discipline must be observed.

Cash documents

Cash transactions are documented with the following documents:

Receipt of cash to the cash register - receipt cash order By . Such an order is filled out for each receipt of money at the cash register, but if it is cash, issued by a cash register check or form strict reporting, then the order is issued for total amount accepted cash per day.
Issuance of cash from the cash register - cash receipt order according to. Upon receipt of such an order, before issuing money, the cashier must check for the signature of the accountant (or manager, in the absence of an accountant), the presence of supporting documents and verify the identity of the recipient of the money.
Receipt and expenditure orders are entered into the cash book by . At the end of the day, the remaining cash in the cash register is withdrawn. If no cash transactions were carried out during the working day, then no entries are made in the cash book.
A book of accounting of funds issued and received by the cashier is kept only in the case when there are several cashiers in the organization. She arranges the transfer of cash between the senior cashier and the cashiers during the workday.
The issuance of cash for the payment of wages, scholarships and other payments to employees is documented not only with a cash receipt order, but also with statements: settlement and payment statements and payment statements.

Cash limit

The cash limit is the maximum allowable amount of cash that can be kept in the organization's cash register at the end of the working day. Each enterprise sets the specific amount of this limit by internal order, based on its revenue amount using special calculation formulas given in the appendix to Directive No. 3210-U dated March 11, 2014. Cash over established limit should not be in the cash register, they must be handed over to the bank. An exception to this rule is allowed on paydays, as well as on weekends and non-working holidays, if the organization carried out cash transactions on these days.

Individual entrepreneurs and (enterprises with no more than 100 employees and no more than 400 million rubles of annual revenue from the sale of goods and services) from June 1, 2014 A cash balance limit may not be set. A special order must be issued to ensure that a cash limit is not established. If such a decision is made, then all cash proceeds can be stored in the cash register without any restrictions.

We draw the attention of those individual entrepreneurs and LLCs that were already working with cash before June 1, 2014, which means they should have had an order to set a limit. This order needs to be reissued, because until June 1, 2014, Bank of Russia Regulation No. 373-P dated October 12, 2011 “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” was in force, which has already been cancelled. The previous order based on this Regulation is invalid. You can set the same limit, you just need to change the basis of the order to Directive No. 3210-U dated March 11, 2014.

If you want to refuse to establish a cash limit, then you cannot simply cancel the previous order in the order about this. According to the tax authorities, the cancellation of the old order does not mean the cancellation of the limit as such, but only the cancellation of the previous calculated limit amount, which means new limit equal to zero. In this case, any amount of cash in the cash register at the end of the day will be above the limit. Strange logic, which, nevertheless, can deprive the organization of 50,000 rubles (the amount of the fine for violation of cash transactions for an LLC). Based on this, the new order must contain wording like “Keep cash in the cash register without setting a limit on the balance in the cash register.” This phrase is also suitable for those who are issuing a cash limit order for the first time.

Limitation of cash payments

The limit for cash payments is 100 thousand rubles. within the framework of one agreement, it applies to payments between business entities, that is, individual entrepreneurs and organizations among themselves. With individuals who are not entrepreneurs, the limit on cash payments does not apply, as well as when issuing accountable amounts, salaries and other social payments to employees from the cash register.

If you pay for goods or services in cash, you can give the accountable person any amount for payment, provided that the limit of 100 thousand rubles within the framework of one agreement remains the same. For example, you sent your manager to different addresses: buy materials for production, pay for any services, order work. If for each of these transactions the amount does not exceed 100 thousand rubles, then you can give him up to 300 thousand rubles.

Another thing is how safe it is to transport and pay a large sum cash? Cashless payments and more profitable (no bank commission when cashing out), and more secure.

Simplified cash discipline procedure

This concept means the opportunity for entrepreneurs and small businesses to refuse to set a cash limit, as well as the opportunity that only individual entrepreneurs have received since June 2014 - not to document cash transactions.

But although such a right exists, in reality it will not always be possible to use it. Clearly, this opportunity is available only to individual entrepreneurs without employees (or paying wages to employees by bank transfer), who, moreover, do not accept cash from anyone. Why? The fact is that Directive No. 3210-U dated March 11, 2014 contains contradictory norms:

Clause 4.1. Cash transactions are formalized by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents). Individual entrepreneurs operating in accordance with the law Russian Federation on taxes and fees, accounting of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, cash documents may not be drawn up.
Clause 5. Acceptance of cash by a legal entity, individual entrepreneur, including from a person with whom an employment contract or a civil law agreement has been concluded (hereinafter referred to as the employee), is carried out according to .
Clause 6. Cash issuance for wages, scholarships and other payments to employees is carried out according to, .

In paragraphs 5 and 6 there is no usual clause (except...) and it turns out that the requirements apply to individual entrepreneurs as well. Considering how often the Ministry of Finance and the Federal Tax Service can change their point of view on the same issue, it can be assumed that these provisions carry the risk of tax disputes. Therefore, while there are no official comments on these issues, it is safer to keep cash documents.

The second reason why individual entrepreneurs must continue to maintain cash documents is that filling out the book of income and expenses in all modes (except in which KUDiR is not maintained) is carried out on the basis primary documents. Such documents confirming the receipt and expenditure of cash are orders in the form and. Based on this, individual entrepreneurs conducting KUDiR cannot completely refuse to maintain cash documents, because they will have no reason to make entries in the ledger.

It turns out that in reality, only individual entrepreneurs who do not pay salaries in cash, do not receive cash from anyone, and do not enter data into KUDiR (that is, only on UTII) can not keep cash documents. As you can see, the “simplified procedure for cash discipline” turned out to be very tricky. In fact, the only real simplification in conducting cash transactions so far is the ability not to set a cash limit.

If individual entrepreneur decided to refuse to maintain cash documents (we have already pointed out the risks) and not set a cash limit, then an order must be issued about this. While there is no such order, the individual entrepreneur must obey cash discipline.

How to get money from business? Registration of cash transactions

Business is going well, income is growing, free funds appear that the businessman can spend on himself. How to do it? For some LLC founders, it is a surprise that they cannot at any time receive money from the cash register for their needs or withdraw it from a cash account. But individual entrepreneurs can. But first things first.

First - oh legal status property of a legal entity. Authorized capital in the form of cash or other property does not belong to the founder of the LLC. Everything that was contributed during the registration of the company and everything that was earned in the process of its business activities is the property of the legal entity. A founder working in his own company can receive a salary in it as an ordinary employee if an employment contract has been concluded with him. Even if this is the only founder (participant) who himself manages the organization, he cannot dispose of the money of his LLC at his own discretion. By the way, the possibility of concluding employment contract with the sole founder-manager still remains controversial, and you can find out about the latest opinion of the Ministry of Finance on this topic

Another opportunity (and the only one, if the founder does not work in his organization) to receive money from the business is to use the profits received as dividends. We examined the issues of taxation of wages and dividends of the founder of an LLC in the example of the article. But in this case, we are not interested in the issue of taxes, but in whether the founder can take cash from the cash register for his needs or withdraw it from the current account? No, he can not, therefore, the question of registering such cash transactions is not even worth it.

Now - about IP. On the one hand, an individual entrepreneur is liable for his obligations with all his property, except for that which cannot be recovered. But on the other hand, all property and money of an individual entrepreneur, including those received from business activities, are his property, which he can dispose of as he pleases (unless there are debts on taxes and contributions).

The individual entrepreneur does not receive his salary from himself, but he can take cash from the cash register or from the current account at any time. The right to do this is given by Directive No. 3073-U. If the money is transferred to payment card an individual, then such a transfer is not a cash transaction and is not documented in cash documents. The amounts that an individual entrepreneur can spend from the cash register or from a current account for his personal needs are not limited, but arrears in taxes and insurance contributions must not be allowed. If an individual entrepreneur refuses to maintain cash documents and issues an order to this effect (see the section Simplified procedure for cash discipline), then the receipt of cash is not formalized in any way. If cash documents continue to be maintained, then on the basis of payments of money in the cash receipt order it is necessary to indicate: “Issuance of funds to the entrepreneur for own needs"or "Transferring income from current activities to the entrepreneur."

Control over cash transactions

Until 2012, control of cash discipline was assigned to banks, but now this function is only of the tax authorities. This function is regulated by the Administrative Regulations approved by Order of the Ministry of Finance of October 17, 2011 N 133n. What do tax authorities have the right to when checking cash discipline?

Accounting for cash in the cash register.
Printing reports from the fiscal memory of cash register equipment and used fiscal memory drives.
Checking all documents documenting cash transactions: the cashier-operator’s journal, incoming and outgoing cash orders and their registration journal, cash book, etc.
Actions to verify the issuance of a cash receipt, which, although not called a test purchase (since they relate to investigative control measures), can constitute visual observation, with or without the use of video and audio recording methods of the facts of purchase and payment for goods.

Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts, entails the imposition of administrative fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation:

for officials (heads of an organization or individual entrepreneur) - from 4,000 to 5,000 rubles;
for legal entities - from 40,000 to 50,000 rubles.

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Introduction

1. Cash transactions

1.5 Cash transactions of banks

2. Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation

Conclusion

Bibliography

Introduction

Important traditional banking operations include cash transactions, as they are performed daily. This topic is very important, because in credit institutions legal entities carry out transactions through the cash register. I decided to understand this topic more precisely, since it is the most relevant in our time, because cash transactions play an important role in the activities of economic entities. As well as cash transactions in modern conditions have reached their greatest development. Currently, there is an expansion of the subjects of credit relations, as well as an increase in the variety of operations themselves. The relevance of lending for credit institutions today is obvious. Every year it becomes more and more developed and widespread. It is no coincidence that a bank is called a credit institution. Every year, credit institutions develop and implement new credit programs.

Cash transactions reflect the essence banking, but in modern legislation they are not included in basic operations. It is difficult for me to imagine that a bank conducts its business without using cash transactions. Moreover, cash transactions are associated with the receipt, issuance, storage, and transportation of cash.

The purpose of my work is to find out new information on the organization of cash transactions and the procedure for their accounting and the study of the order of transactions carried out.

1. Cash transactions

Cash transactions - operations related to the receipt, storage and issuance of money and monetary documents. What role do cash transactions play in the activities of the organization?

The organization of cash circulation is carried out through the cash settlement center (CSC) of the Bank of Russia and the cash desks of commercial banks. The Central Bank, being the emission center of the country, has the exclusive right to issue cash, withdraw it and organize cash money circulation. Direct cash services to business entities are provided by commercial banks.

Cash transactions involve organizing the receipt of cash from individuals and legal entities, issuing deposits to them, sales and purchases valuable papers, exchange of damaged banknotes, acceptance of utility and other payments from individuals, as well as exchange and cash processing, including recalculation, sorting, formation, and packaging of cash.

Carrying out cash payments through a bank depends on the volume of cash in circulation and the organization system that has developed in the country.

1.1 Creation and operation of the bank’s cash department

Cash transactions, cash storage, and work with questionable banknotes that have signs of counterfeiting are carried out in special premises. The bank must create a technically strengthened cash desk. The typical structure of a cash register is shown in Fig. 1.

Rice. 1. Structure of the cash register

The operational element of the cash desk is the cash department, which (depending on the size of the bank institution) includes a cash desk system. In small banks, cash operations are carried out through a cash register.

So, for comprehensive customer service commercial Bank may open operating cash desks in organizations outside the cash desk for accepting and issuing deposits, selling and purchasing securities, accepting utility and other payments. At the checkout they use:

· cash terminals - automatic devices for receiving and issuing cash to customers using a personal computer;

· automatic safes - devices that operate automatically and are designed to accept cash from clients;

· ATMs and other software and hardware.

The most comfortable working conditions for cashiers while ensuring the safety of cash storage make it possible to create modern cash register modules. Cash register modules are equipped with storage units and additional shelves that allow you to place cash register terminals, a computer, packaging materials, providing a comfortable workplace for staff. Examples of cash register modules:

§ DoCash Tempo (Russia)

§ TCD cash dispensers (Teller Cash Dispenser)

§ TCR (Teller Cash Recycler) recyclers. Many branches of Sberbank of Russia are equipped with them.

It allows you to optimize cash accounting, ensure its safety and protection from manipulation, and also facilitate the issuance of cash to legal entities.

1.2 Registration of cash acceptance and withdrawal

Registration of receipt and issue of cash is carried out by a credit institution using incoming and outgoing cash orders. A cash worker can fill out incoming and outgoing cash documents, as well as reporting certificates of cash workers, books of valuables using computer equipment, but printing and signing individual documents(for example, transferring cash between cashiers) are mandatory.

1.3 Acceptance of cash from enterprises and organizations

One of the types of cash transactions is the acceptance of cash with its subsequent crediting to the bank account of a business entity, and it can be carried out either with or without the use of a bag. Collection and delivery of cash and valuables to the bank can be carried out by the bank independently or on contractual terms through other credit organizations that carry out collection operations, as well as through Russian association collection

1.4 Posting cash transactions for legal entities

Operations related to cash transactions are reflected in the following entries:

1. The client, a non-governmental commercial organization, received cash to pay wages to staff from the balance on its current account:

Dt 40702 (P) Non-state account commercial organization Kt 20202 (A) “Cash desk of credit institutions”

2. Crediting of cash deposited by the client to his bank account is carried out on the basis of the cash receipt journal and is documented by posting:

Dt 20202 “Cash desk of credit organizations” Kt settlement (current) account of the client according to personal account depositing client - for the amount of deposited funds.

3. Amounts of cash are debited from the bank accounts of clients - recipients of funds, which is reflected in the accounting records by posting:

Dt of the client’s settlement (current) account - according to the personal account

client - recipient of cash.

Kt 20202 “Cash desk of credit organizations” - for the amount debited from the client’s account using a cash check.

1.5 Cash transactions of banks

In the Russian Federation, all organizations, enterprises, institutions, regardless of their organizational and legal form, must store available funds in banks in appropriate accounts on contractual terms. Cash is handed over by organizations directly to the cash desks of credit institutions or through joint cash desks at enterprises, as well as to organizations Federal agency communications (Rossvyaz), i.e. post offices for transfer to the appropriate bank accounts.

For each enterprise, in agreement with their managers, the bank establishes the procedure and timing for the delivery of cash based on the need to accelerate the turnover of money and timely receipt of it at the cash desks during bank opening days. The following deadlines may be set:

§ for enterprises located in a populated area where there are banking institutions or Rossvyaz organizations - daily on the day cash is received at the enterprises' cash desks;

§ for enterprises that, due to the specifics of their activities and operating modes, as well as in the absence of evening collection or evening cash desk at the bank, cannot hand over cash to bank institutions or Rossvyaz organizations every day at the end of the working day - the next day;

§ for enterprises located in a populated area where there are no banks or Rossvyaz organizations, as well as those located at a remote distance from them - once every few days.

To ensure complete and timely delivery of cash to the bank, cash balances at enterprise cash desks are limited. The cash balance limit is set by the bank annually for all enterprises that are its clients, and represents the maximum allowable amount of cash that can remain in the cash register at the end of the working day. All excess cash must be deposited in full at the bank (at the post office).

The bank determines the cash balance limit for an enterprise individually, based on the volume of its cash turnover, the specifics of its operating mode, the procedure and timing of depositing cash to the bank:

§ for enterprises that have constant cash revenue and are obliged to hand it over to the bank every day at the end of the working day - in the amounts necessary to ensure the normal operation of the enterprise from the morning of the next day;

§ enterprises that deposit cash proceeds to the bank the next day - within the limits of average daily revenue;

§ enterprises that have cash proceeds and donate them to the bank not daily, depending on established deadlines change and amount of cash proceeds;

§ enterprises that do not have cash revenue - within the limits of the average daily cash expenditure (except for wage costs, social payments and scholarships).

For an enterprise that includes divisions that do not have an independent balance sheet in the bank, a single cash balance limit is established taking into account these structural divisions. Cash balance limit structural divisions communicated by order of the head of the enterprise.

The cash balance limit may be revised during the year at the justified request of the enterprise (in case of changes in the volume of cash turnover, conditions for the delivery of proceeds, etc.).

If an enterprise has several current accounts in various banks at its discretion, it contacts one of them and submits a calculation to establish a limit on the cash balance in the cash register. After completing this procedure in one of the bank's institutions, the enterprise sends notifications about the cash balance limit determined for it to other banks servicing it. For an enterprise that has not submitted a settlement to any bank where it is a client, the cash balance limit is considered zero, and cash not deposited with the bank is considered above the limit.

In order to eliminate counter cash flows enterprises that constantly have cash proceeds due to the specifics of their activities (trade, transport, entertainment events, etc.), in agreement with bank service institutions, can spend part of it directly on the spot without depositing it with the bank. Currently, such organizations are allowed to spend their own cash proceeds for the following purposes:

wages and social benefits;

purchase of agricultural products from the population;

purchasing containers and things from the population;

travel expenses, purchase of office supplies and household equipment;

urgent payment repair work and fuels and lubricants;

payment of compensation for losses under insurance contracts for individuals.

The decision on how an enterprise spends cash proceeds from its cash register is made by the bank annually on the basis of a written application from the enterprise and a special calculation, which is included in the form for establishing the cash balance limit. When issuing such a permit, the bank takes into account the specifics of the enterprise’s activities, its compliance with the rules for working with cash, the state of its settlements with budgets of all levels, government off-budget funds, suppliers of raw materials, banks for loans. The decision on how an enterprise spends the cash proceeds received at its cash desk if it has several accounts in different banks is made in a manner similar to establishing a limit on the cash balance in the cash register of such an enterprise.

To receive all cash received by the bank and perform expenditure transactions, each bank institution has an operating cash desk. It may include:

§ cash registers;

§ expense cash desks;

§ cash registers;

§ cash desks for changing money;

§ evening ticket offices;

§ Cash recounting desks.

IN large banks If there is a large volume of cash flow, the listed cash desks are organized separately. In small banks, work can be carried out through a cash register. The head of the bank independently decides on the structure of the operating cash desk and the number of cash employees.

An agreement on full financial responsibility is concluded with each cash desk employee. Cashiers of operational cash desks must be provided with sample signatures of bank managers and accountants authorized to sign incoming and outgoing cash documents, and accountants with sample signatures of cashiers.

The balance of funds in the bank's operating cash desk is limited. Regional branches of the Bank of Russia or, on their instructions, RCCs establish for each bank an operating cash limit, which is the amount of the minimum allowable cash balance at the end of the day, and monitor its compliance. The size of the operating cash desk limit is determined based on the volume of cash turnover passing through the bank's cash desk, the schedule for receipt of cash from clients, the procedure for its processing and other features of the bank's cash turnover.

1.6 The procedure for accepting cash from clients to the bank’s cash desk and from the cash desk

Acceptance of cash from enterprises and organizations is carried out mainly upon the personal appearance of the client, in his presence. The work of the cash desk is organized in such a way that bank clients have the opportunity to hand over proceeds within trading day(daytime) and after it (evening ticket office).

The document for accepting cash at the bank's cash desk is an announcement for a cash deposit, which is a set of documents consisting of three parts: the announcement itself, the order and the receipt. All cash received during the operating day must be credited to the bank's operating cash desk and credited to the appropriate customer accounts on the same business day. Money accepted by the evening cash desk must be credited to the appropriate accounts of bank clients no later than the next business day.

Another channel for cash entering the bank is through the cash collection machine. The Bank can carry out collection and delivery of its funds and valuables, as well as funds and valuables of clients, using its own resources and resources or on contractual terms through specialized collection services licensed by the Bank of Russia to conduct such operations.

Cash is issued to organizations using cash checks. They are strict reporting forms and are issued to the client in the form of check books.

The bank's work with cash to serve clients - individuals, as well as employees of the bank itself, is carried out according to incoming and outgoing cash orders.

Banks are systematically required to check whether organizations comply with cash discipline and cash handling conditions. The frequency and range of enterprises subject to inspection are determined by the head of the bank, taking into account the volume of their cash turnover, compliance with the requirements of the procedure for conducting cash transactions, as well as information from the tax authorities on facts of violation by organizations of the conditions for working with cash. The period for which the bank reviews the state of the enterprise's cash discipline must be at least three months.

The results of the inspection are documented in a certificate of cash transactions, which is signed by the manager, chief accountant of the enterprise and a representative of the bank, and then within three days is reviewed by the head of the bank, who makes a decision on taking measures based on the results of the inspection. If it is established that the enterprise has violated the conditions for working with cash, cash settlements with legal entities in excess of the maximum norm, non-receipt of cash to the cash desk, accumulation of excess balances in the cash register, the bank will send to tax authority at the place of registration of the taxpayer, submission with the attachment of the first copy of the certificate for taking measures of financial and administrative responsibility.

1.7 Concept cash transactions, their classification

Cash settlement operations of banks include maintaining their accounts on behalf of legal entities and individuals, as well as making payments in cash and non-cash forms.

These operations in a commercial bank are carried out by the cash settlement division (management), which works directly with the client.

When performing settlement operations, banks act as intermediaries participating in the process of calculating and transferring amounts payable for goods and services between the debtor and the recipient, thereby banks mediate the process of movement of all inventories and services. Therefore, these operations are important not only for the bank, but also for the functioning of the entire economy. Its development is accompanied by a constant increase in the number of calculations. Today, international payment turnover per year amounts to hundreds of trillions of dollars; in Russia alone, on average, over 10 million payments are made daily.

Cash transactions form the basis payment system countries, therefore the concept of “settlements” is usually distinguished from the concept of “payments”. And although in modern literature there is no consensus on the differences between the existing ones, most understand calculations as the process of determining the amount of payment to be made under mutual monetary obligations counterparties for goods, services, etc. Some of the settlements carried out in the bank are not accompanied by payments. For example, the size of reserves, balances in customer accounts, bank resources, etc. is determined.

However, for the most part, the practical implementation of settlements means making a payment based on them, which is used in offsets or completes the settlement process by repaying the debt. Thus, payments are the process of paying off debt.

The types of settlement and payment transactions are diverse, since these transactions were one of the first services provided by banks to their clients. Carrying out these operations, banks open and service their own accounts and customer accounts, accept and issue cash, collect cash proceeds, perform currency conversion, etc. These operations are present in all banks, so the client can only be interested in them by offering more high speed payments or reducing tariffs for them. Banking operations can be classified depending on:

From the addressees of the payment and settlement transaction:

Own;

Client;

According to the technology:

Intrabank payments;

Payments made on the interbank market and through the Bank of Russia system;

According to the form of money used in this operation:

Cash,

Cashless.

The main types of bank operations during settlements are carried out in cash and non-cash forms. The current legal regime in the country, which ensures compliance with the rules, deadlines and standards for settlements, allows turning the settlement process into a unified banking document flow.

The general procedure for making payments on the territory of the Russian Federation is regulated by:

Ch. 45, 46 Civil Code RF;

Federal Laws of July 10, 2002 No. 86-FZ “On Central Bank Russian Federation (Bank of Russia)", dated June 3, 2009 No. 103-FZ "On activities for accepting payments from individuals carried out by payment agents"

Instruction of the Bank of Russia dated September 14, 2006 No. 28-I “On opening and closing bank accounts for deposits”;

Regulation of the Bank of Russia dated October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation”;

Regulation of the Bank of Russia dated April 25, 2007 No. 303-P “On the system of gross settlements in real time of the Bank of Russia”, etc.

A special place in legal regulation is occupied by the draft law “On the National Payment System (NPS)”, which determines the procedure for the functioning of the national payment system and the corresponding powers of the Bank of Russia in this area. The bill also provides for regulation of the functioning of international (cross-border) payment systems on the territory of Russia and ensuring information security of data transmission.

2. Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation

Based Federal Law dated July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" this Regulation determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation for the purpose of organization on the territory of the Russian Federation cash circulation.

1. This Regulation applies to legal entities maintaining accounting records in accordance with the requirements established by the bodies that are granted the right to regulate accounting(except for the Central Bank of the Russian Federation), as well as for legal entities that have switched to a simplified taxation system, for individuals carrying out entrepreneurial activity without forming a legal entity (individual entrepreneurs).

Recipients budget funds when conducting operations for accepting cash, including their recalculation, issuing cash (cash transactions), they are guided by these Regulations, unless otherwise specified by law legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct cash transactions, a legal entity or individual entrepreneur establishes the maximum allowable amount of cash that can be kept in the cash register for cash transactions, after displaying in the cash book 0310004 the amount of cash balance at the end of the working day (cash balance limit).

A separate division (branch, representative office) of a legal entity, for the purposes of which a bank account has been opened by a legal entity in a credit institution or the Central Bank of the Russian Federation, sets a limit on the cash balance in the manner prescribed by these Regulations for a legal entity.

A legal entity or individual entrepreneur issues an administrative document regarding the established cash balance limit, which is stored in the manner determined by the head of the legal entity, individual entrepreneur or other authorized person (manager).

3. A legal entity or individual entrepreneur determines the cash balance limit in accordance with the appendix to this Regulation.

A legal entity, which includes separate divisions, determines the cash balance limit taking into account cash stored in separate divisions, except for the case provided for in paragraph two of clause 1.2 of these Regulations.

4. A legal entity or individual entrepreneur is required to keep cash in bank accounts in excess of the cash balance limit established in accordance with paragraphs 1.2 and 1.3 of these Regulations (free funds).

Accumulation by a legal entity or individual entrepreneur of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments , including the day of receipt of cash from a bank account for the specified payments, as well as on weekends, non-working holidays in the case of a legal entity or individual entrepreneur conducting cash transactions on these days.

5. An authorized representative of a legal entity, an individual entrepreneur or his authorized representative deposits cash into a bank, or into an organization included in the Bank of Russia system, the charter of which grants it the right to carry out transportation of cash, collection of cash, cash transactions in terms of reception and processing cash, or to the federal postal service organization for crediting, transferring or transferring it to the bank account of a legal entity or individual entrepreneur.

6. Cash transactions are carried out by a legal entity, individual entrepreneur by a cashier or other employee, determined by the indicated persons from among their employees (cashiers), with the establishment of the corresponding official rights and responsibilities, which the cashier must become familiar with upon signature.

If a legal entity or individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier; moreover, cash transactions can be carried out by the manager.

Cash transactions carried out by a legal entity or an individual entrepreneur are documented with incoming cash orders 0310001, outgoing cash orders 0310002 (cash documents).

A legal entity or individual entrepreneur ensures the availability of cash documents and other documents drawn up when conducting cash transactions within the time limits established by the legislation on archival affairs in the Russian Federation.

A legal entity or individual entrepreneur can conduct cash transactions using software and hardware systems, including those equipped with the function of accepting cash, whether or not owned by the legal entity or individual entrepreneur.

Measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by a legal entity or an individual entrepreneur.

Cash documents of a legal entity or individual entrepreneur are drawn up by: the chief accountant; an accountant or other employee (including a cashier), determined by the manager in agreement with the chief accountant (if any) by issuing an administrative document of a legal entity, individual entrepreneur; manager (in the absence of a chief accountant and accountant).

Cash documents indicate the basis for their execution and list the attached supporting documents (payment and payment statements 0301009, payment statements 0301011, statements, invoices, other documents). Corrections to cash documents are not permitted.

The cash receipt order 0310001 is signed by the chief accountant or accountant, and in their absence - by the manager or cashier.

Expense cash order 0310002 is signed by the manager, as well as the chief accountant or accountant, and in their absence - by the manager, cashier.

The cashier is provided with a seal (stamp) containing details confirming the cash transaction, as well as sample signatures of authorized persons.

If cash transactions are conducted by a manager, sample signatures of persons authorized to sign cash documents are not drawn up.

If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the accounting book of funds accepted and issued by the cashier 0310005. Entries in the accounting book of funds accepted and issued by the cashier 0310005 are made at the time of cash transfer.

Cash documents, cash book 0310004, book of accounting of funds accepted and issued by the cashier 0310005 can be drawn up on on paper or using technical means intended for processing information, including a personal computer and software. Cash documents prepared using technical means are printed on paper.

If the cash book 0310004 (books for recording funds accepted and issued by the cashier 0310005) is maintained using technical means, then the safety of the data on an electronic storage medium must be ensured and the possibility of unauthorized changes to the specified data must be excluded.

Each transaction involving the transfer of cash between cashiers using technology is printed at the discretion of the manager.

When the sheet of the accounting book 0310005 is printed on paper, the signatures of the senior cashier and cashiers are affixed to it, and if the sheet of the accounting book 0310005 is not printed on paper, the signatures of the senior cashier and cashiers are affixed using an electronic digital signature, or another analogue of a handwritten signature in the order established by the manager.

Cash book sheet 0310004, prepared using technical means, is printed on paper at the end of the working day in two copies.

The sheets of the cash book are numbered automatically from the beginning calendar year when using technical means.

The sheets of the cash book 0310004 (0310005) printed on paper are selected in chronological order, bookleted as necessary, but at least once a calendar year.

Sheets of the cash book 0310004 (0310005), drawn up on paper, are bound and numbered before maintenance begins.

The certification inscription on the number of sheets of the cash book 0310004 (0310005) is signed by the manager and the chief accountant, and in the absence of the chief accountant - only by the manager and is sealed with the seal of a legal entity, the seal of an individual entrepreneur (if any).

Control over the maintenance of the cash book 0310004 (book of accounting for funds accepted and issued by the cashier 0310005) is carried out by Chief Accountant, and in his absence - the leader.

Acceptance of cash by a legal entity, individual entrepreneur, including from employees, is carried out using cash receipt orders 0310001.

Upon receipt of the cash receipt order 0310001, the cashier checks the presence of the signature of the chief accountant or accountant, and in their absence, the presence of the manager’s signature and its compliance with the existing sample, checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order 0310001.

The cashier accepts cash by the piece. Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the cash receipt order 0310001 with the amount of cash actually received.

If the amount of cash deposited matches the amount, the cashier signs the cash receipt order 0310001 and the receipt for it and puts a stamp on it confirming the cash transaction. To confirm the receipt of cash, the cash depositor is issued a receipt for the cash receipt order 0310001.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order 0310001, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order 0310001 and transfers it to the chief accountant or accountant, and in their absence - to the manager for processing the cash receipt order 0310001 for the amount of cash actually deposited.

When a legal entity or individual entrepreneur conducts cash transactions using cash register equipment, upon completion of their implementation, on the basis of a control tape removed from the cash register equipment, a cash receipt order 0310001 is issued for the total amount of cash received, with the exception of the amounts of cash accepted payment agent, bank payment agent (subagent).

The paying agent, bank payment agent (subagent), in addition to cash receipt order 0310001, issues cash receipt order 0310001 for the total amount of cash accepted by the payment agent, bank payment agent (subagent).

The cash balance received on account is accepted by the cashier using cash receipt order 0310001.

Acceptance by a legal entity of cash deposited from an authorized representative of a separate division in the manner determined by the legal entity is carried out using cash receipt order 0310001.

The issuance of cash on account for expenses related to the activities of a legal entity or individual entrepreneur is carried out by the indicated persons according to cash receipts orders 0310002, payroll slips 0301009, pay slips 0301011.

The cashier issues cash directly to the recipient specified in the cash receipt order 0310002 (settlement payroll 0301009, payroll 0301011), upon presentation of an identification document, or upon presentation by the recipient of a power of attorney and an identification document.

Before issuing cash, the cashier, having received cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011), checks the presence of signatures and their compliance with the available samples, and the correspondence of the cash amounts. When issuing cash according to cash receipt order 0310002, the cashier also checks the presence of supporting documents and the correspondence of the surname, first name, patronymic (if any) of the recipient of the cash indicated in the cash receipt warrant 0310002 with the data presented by the recipient of the document proving his identity.

When issuing cash by power of attorney, the cashier checks the correspondence of the initials of the power of attorney with the cash receipt order.

In payroll 0301009 (payroll 0301011), before the signature of the person entrusted with receiving cash, the cashier writes “by power of attorney.” The power of attorney is attached to the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).

If the power of attorney is issued for several payments, then the cashier attaches a certified copy of the power of attorney to the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011

The original power of attorney (if any) is kept by the cashier and, at the last cash withdrawal, is attached to the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).

When issuing cash according to cash outflow order 0310002, the cashier prepares the amount of cash to be issued and transfers cash outflow order 0310002 to the cash recipient, who indicates the amount of cash received (rubles - in words, kopecks - in numbers) and signs cash outflow order 0310002.

The cashier recalculates the amount of cash prepared for dispensing in such a way that the recipient of the cash can observe his actions, and issues cash to the recipient by piece in the amount specified in the cash receipt order 0310002.

The recipient of cash, under the supervision of the cashier, counts the cash received by him sheet by piece, piece by piece. The cashier does not accept claims from the cash recipient for the amount of cash if the cash recipient has not counted the cash received by him under the supervision of the cashier. After issuing cash according to cash receipt order 0310002, the cashier signs it.

To issue cash for expenses related to the activities of a legal entity, individual entrepreneur, to an employee on account, cash order 0310002 is drawn up in accordance with a written application from the accountable person.

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued on account, or from the date of return to work, to present to the chief accountant or accountant, and in their absence, to the manager, an advance report with attached supporting documents. Checking the advance report by the chief accountant or accountant, and in their absence - by the manager, its approval by the manager and the final payment for advance report carried out within the time period established by the manager.

The issuance of cash on account is carried out subject to full repayment by the accountable person of the debt on the amount of cash previously received on account.

The procedure for the issuance by a legal entity of the cash required for cash transactions to an authorized representative of a separate division under cash receipt order 0310002 is determined by the legal entity.

The amount of cash intended for payment of wages, scholarships and other payments is established in accordance with payroll 0301009 (payroll 0301011). The deadline for issuing cash for these payments is determined by the manager and is indicated in the payroll statement 0301009 (0301011). The duration of the period for issuing cash for wages, scholarships and other payments cannot exceed five working days (including the day of receipt of cash from a bank account for these payments).

The cashier prepares the amount of cash to be issued and hands the payroll slip 0301009 (0301011) to the employee for signing. The cashier recalculates the amount of cash prepared for issue under the supervision of the employee.

The employee recalculates the cash he received in the manner established in paragraph three of clause 4.3 of these Regulations. The cashier does not accept claims from the employee for the amount of cash if the employee has not counted the cash received by him under the supervision of the cashier.

On the last day of issuing cash intended for payment of wages, scholarships and other payments, the cashier in the payroll 0301009 (payroll 0301011) puts a stamp or makes the inscription “deposited” opposite the names of employees who have not been issued cash, calculates and records in the final line the amount of cash actually issued and the amount to be deposited and delivered to the bank, verifies the indicated amounts with the total amount in the payroll statement 0301009 (0301011) and draws up a register of deposited amounts in any form.

The numbering of registers of deposited amounts is carried out in chronological order from the beginning of the calendar year.

After completing the register of deposited amounts, the cashier certifies with his signature the payroll sheet 0301009 (0301011), the register of deposited amounts and transfers them for verification of the correspondence of the entries with the data of the payroll sheet 0301009 (0301011) and signing to the chief accountant or accountant (if absent, to the manager) .

For the amounts of cash issued according to payroll slip 0301009 (payroll slip 0301011), a cash outflow order 0310002 is issued, the number and date of which the cashier puts on the last page of payroll slip 0301009 (0301011).

When registering the register of deposited amounts by the manager, the correspondence of the entries in the register of deposited amounts with the data of payroll 0301009 (payroll 0301011) is certified by him.

To account for cash received at the cash desk, with the exception of cash accepted by the paying agent, bank payment agent (subagent), and issued from the cash register, a legal entity or individual entrepreneur maintains a cash book 0310004 as well as a cash book for accounting for cash accepted by the paying agent , bank payment agent (subagent).

Entries in the cash book 0310004 are made by the cashier for each incoming cash order 0310001 (outgoing cash order 0310002) issued for cash received (issued).

The cashier checks the data contained in the cash book 0310004 with the data of cash documents, displays the amount of cash balance at the end of the working day in the cash book 0310004 and affixes a signature.

Entries in the cash book 0310004 are verified with the data of cash documents by the chief accountant or accountant, and in their absence - by the manager and signed by the person who carried out the specified reconciliation.

If no cash transactions were carried out during the working day and no entries were made in the cash book 0310004, the cash balance at the end of the working day is considered to be the amount of the cash balance withdrawn on the last previous working day during which cash transactions were carried out.

A legal entity or individual entrepreneur ensures the organization of cash transactions established by these Regulations, including:

b entry into the cash book 0310004 of all entries based on incoming cash orders 0310001 and outgoing cash orders 0310002 (full entry of cash into the cash desk);

l preventing the accumulation of cash in the cash register in excess of the established cash balance limit, except for the cases established in paragraph two of clause 1.4 of these Regulations;

b storage of available funds in bank accounts, except for the cases established in paragraph two of clause 1.4 of these Regulations.

Conclusion

In conclusion, I would like to say that thanks to my course work, I learned that cash transactions of a credit institution are understood as operations performed by the cashier of a credit institution to receive, issue, exchange, exchange and recalculate cash currency.

I also found out that cash transactions are recorded continuously by a credit institution from the moment of its registration until reorganization or liquidation in the manner established by the legislation of the Russian Federation on account 202 " Cash currency and checks (including traveler's checks), the face value of which is indicated in foreign currency."

Moreover, I learned that it is important to monitor compliance with cash and settlement discipline, the correct and efficient use of funds and loans, and ensure the safety of cash and documents in the cash register.

And most importantly, cash transactions are among the most important in the activities of credit institutions. However, for various reasons, Russia does not always pay sufficient attention to their improvement and study of advanced foreign experience.

Thus, the topic of my course work helped to reveal the most important concepts and learn more information about cash transactions and their accounting procedures in credit institutions for legal entities.

bank money cash register banknote

Bibliography

1. Regulations on the procedure for conducting cash transactions in credit institutions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation.

2. Control and revision: a textbook for secondary vocational education / M.V. Miller. - Moscow: Economist, 2007. - P. 152 - 164. - 254 p.

3. Federal Law “On Banks and Banking Activities” dated December 2, 1990 No. 3951, as amended. Federal Law dated July 21, 2005 No. 31FZ.

4. Parfenov K. Features of cash transactions in banks / K. Parfenov // Accounting and banks. - 2008. - No. 11. - P. 45 - 46.

5. Kondrakov N.P. Accounting, M., Infra-M, 2007.

6. Smirnova A. Cash transactions / A. Smirnova // New economic journal. - 2008. - No. 4. - P. 21 - 24.

7. Roshchina V.F. New order conducting cash transactions in credit institutions / V.F. Roshchina // Regulations banking operations. Documents and comments. - 2008. - No. 5. - P. 58 - 64.

Posted on Allbest.ru

The procedure for conducting cash transactions in 2020: cash limit

The organization must have a cash limit.

Cash limit is the permissible amount of cash that can remain in the organization's cash register at the end of the working day. Exceeding the limit amounts must be deposited with the bank.

The organization determines this limit independently based on the nature of its activities, as well as taking into account the volume of cash receipts and disbursements.

Formulas for calculating the cash limit can be found in ours.

It is important to note that organizations related to small businesses (SMB), as well as individual entrepreneurs, have the right not to set a cash register limit and store as much cash in the cash register as needed (clause 2 of the Directive).

You can check whether your company belongs to the SMP on the Federal Tax Service website.

Cash transactions in 2020: cash limit for separate divisions

In separate branches (OPs) that deposit cash in the bank, a cash limit must also be established. Moreover, the parent organization, if it has an OP, is obliged to set its own limit taking into account the limits of these OP (clause 2 of the Directive).

The document that sets the cash limit for a particular OP must be transferred by the parent organization to this division.

Conducting cash transactions in 2020: exceeding the cash limit

Amounts in excess of the established limit must be deposited with the bank.

True, excess is allowed on days of salary payments/other payments, including the day of receiving cash from the bank for these purposes, as well as on weekends/non-working holidays (if the company conducts cash transactions on these days). In this case, the company and its officials will not face any penalties.

Cash transactions: cash payment limit

Besides cash limit, there is also a limit on cash payments between organizations/individual entrepreneurs. This limit is 100 thousand rubles. within the framework of one contract (). That is, for example, if an organization buys goods worth 150 thousand rubles from another legal entity under one contract. and plans to make payments in installments, then the amount of all cash payments should not exceed a total of 100 thousand rubles, the remaining amount should be transferred to the seller by bank transfer.

Organizations/individual entrepreneurs can exchange cash with physicists (receipt/issuance) without any restrictions (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

Cash rules

Of course, documenting each cash transaction is also of considerable importance. After all, an unregistered transaction can lead to the fact that the money “on paper” will not coincide with its actual amount. And this, again, is fraught with a fine.

Rules for conducting cash transactions: who conducts cash transactions

Cash transactions must be conducted by a cashier or another employee appointed by the head of the organization/individual entrepreneur.

The cashier must be familiar with his duties against signature (clause 4 of the Directive).

If an organization/individual entrepreneur has several cashiers, one of them should be assigned the functions of a senior cashier.

By the way, the manager/individual entrepreneur himself can take over the management of cash transactions.

Documentation of cash transactions

Cash documents (PKO, RKO) are drawn up by the chief accountant or another person whose responsibilities, by order of the manager/individual entrepreneur, include the execution of these documents. Cash documents can also be issued official companies or individuals with whom contracts have been concluded for the provision of accounting services (clause 4.3 of the Instructions).

Individual entrepreneurs, regardless of the applied taxation regime, may not draw up cash documents, but provided that they keep records of income and expenses/physical indicators (clause 4.1 of the Directive, clause 2 of the Letter of the Federal Tax Service of Russia dated 07/09/2014 N ED-4-2 /13338).

Cash transactions: who signs documents

At the same time, when registering cash documents on paper, the cashier is provided with a seal or stamp (for example, a seal with the name of the company, its tax identification number and the word “Received”). By placing a seal/stamp on cash documents, the cashier confirms the cash transaction.

If the manager himself is involved in conducting cash transactions and preparing cash documents, then, accordingly, only he should sign cash documents.

Cash acceptance

As we noted above, cash is accepted at the cash desk according to PKO.

Upon receipt of a cash receipt order, the cashier checks (clause 5.1 of the Instructions):

presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and checks this signature with the available sample;
correspondence cash amount, indicated in numbers, the amount indicated in words;
availability of supporting documents named in the PKO.

The cashier accepts cash by sheet, piece by piece. In this case, the person depositing cash into the cash register must have the opportunity to observe the actions of the cashier.

Having counted the money, the cashier checks the amount in the PKO with the amount actually received and, if the amounts match, the cashier signs the PKO, puts a seal/stamp on the receipt for the PKO and gives this receipt to the person who deposited the cash.

When making payments using cash register or cash register system, a cash receipt order can be issued for the total amount of cash received upon completion of the cash transaction. Such a PQR is filled out on the basis of the cash register control tape, the stubs of strict reporting forms (SSR), equivalent to a cash receipt, etc.

Further movement of PKO within the organization and its storage depends on the rules established by the head of the company. PKOs must be stored for 5 years (clause 362 of the List, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 N 558).

Cash withdrawal

When withdrawing cash from the cash register, you need to register a cash register. Having received it, the cashier checks (clause 6.1 Instructions):

presence of the signature of the chief accountant/accountant (if absent, the signature of the manager) and its compliance with the sample;
compliance of the amounts indicated in figures with the amounts indicated in words.

When issuing cash, the cashier must check the availability of supporting documents listed in the cash register.

Before issuing money, the cashier must identify the recipient using a passport (other identification document). The issuance of cash to a person not specified in the RKO is prohibited.

Having prepared the required amount, the cashier gives the cash register to the recipient for signature. The cashier must then count the prepared amount in such a way that the recipient can observe this process. Cash issuance is carried out by sheet, piece by piece in the amount indicated in the cash register. After issuing the money, the cashier signs the cash register.

Just like PKOs, RKOs are stored for 5 years according to the rules established by the head of the organization.

Cash withdrawal for salary payments

Payment of wages is carried out according to payroll statements (Form No. T-49, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1) / payroll statements (Form No. T-53, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1) with drawing up a single cash settlement settlement (for the amount actually paid) on the last day of salary payment or earlier if all employees received their salary before the due date deadline. Moreover, in such a RKO you do not need to indicate your full name. recipient, or details of an identity document.

The deadline for issuing salary cash is determined by the manager and must be indicated in the statement. But please note that this period cannot exceed 5 working days, including the day you receive money from the bank (clause 6.5 of the Instructions).

The employee must sign the statement.

If on the last day of payment of wages one of the employees did not receive it, then the cashier puts a seal (stamp) next to his last name and initials in the payroll/payroll sheet or makes the entry “deposited”. Then the cashier:

calculates the amount actually given to employees and the amount to be deposited;
records these amounts in the appropriate lines of the statement;
reconciles these amounts with the total amount indicated in the statement;
puts his signature and gives the statement for signature to the chief accountant/accountant (in his absence, to the manager).

If we are talking about some kind of one-time payment (for example, paying a salary to a resigning employee), then there is no point in filling out a statement - you can issue the money immediately via cash settlement in as usual.

Issuing cash to an accountant

In this case, the RKO is drawn up on the basis of a document written in free form or an administrative document of the organization/individual entrepreneur (clause 6.3 of the Directive). This statement must contain information about the amount of cash, the period for which the money is issued, the signature of the manager and the date.

The fact that the accountant has a debt on amounts previously received on account is not an obstacle to the next release of funds to him.

Receiving cash from the OP and issuing cash to a separate unit

When the parent organization receives money from its OP, an incoming cash order is also issued, and when issued, an outgoing cash order is issued. Moreover, each organization determines the procedure for issuing cash to its OP independently (clause 6.4 of the Directions).

Conducting cash transactions: issuing cash by proxy

Cash intended for one recipient can be given to another person by proxy (for example, receiving a salary for a sick relative). In this case, the cashier must check (clause 6.1 Instructions):

correspondence of the recipient's full name indicated in the RKO with the principal's full name indicated in the power of attorney;
compliance of the full name of the authorized person indicated in the RKO and the power of attorney with the data of the presented identification document.

In the payroll/payroll statement, before the signature of the person to whom the money is issued, an entry “by proxy” is made.

The power of attorney is attached to the cash settlement/payment slip/payroll.

If cash is issued under a power of attorney issued for several payments or to receive money from different legal entities/individual entrepreneurs, a copy of such a power of attorney is made. This copy is certified in the manner established by the organization/individual entrepreneur and is attached to the RKO.

In a situation where the recipient is entitled to several payments from one legal entity/individual entrepreneur, the original power of attorney is kept by the cashier; with each payment, a copy of the power of attorney is attached to the cash settlement/payroll/payroll sheet, and with the last payment, the original.

Book of accounting of accepted and issued cash

If a company or individual entrepreneur has several cash registers, then transactions involving the transfer of cash during the working day between the senior cashier and cashiers are recorded by the senior cashier in the book of funds accepted and issued by the cashier (Form No. KO-5, approved by Resolution of the State Statistics Committee of the Russian Federation dated 18.08 .1998 N 88).

Cash book

The OP sends a copy of the cash book sheet to the parent organization. The procedure for such referral is established by the organization itself, taking into account the deadline for drawing up accounting/financial statements.

Method of registration of cash documents and books

They can be drawn up on paper or electronically (clause 4.7 of the Instructions).

Paper documents are drawn up by hand or using technical means, such as a computer, and signed with handwritten signatures.

Corrections can be made to documents drawn up on paper (except PKO and RKO). Persons who made corrections must indicate the date of such correction, as well as indicate their surname and initials and sign.

Documents issued electronically must be protected from unauthorized access, distortion and loss of information.

Electronic documents subscribe electronic signatures.

It is prohibited to make corrections to documents issued electronically.

Specifics of cash transactions in banks

Cash transactions of the Bank of Russia

Cash transactions in commercial credit institutions

Cashier functions

Restrictions on cash transactions

Use of cash register systems in cash transactions

Cash discipline in settlements: what is its specificity?

Features of organizing the work of cash registers

Specifics of credit operations

Key rate as the main regulatory instrument of the Central Bank of the Russian Federation

The relationship between cash and credit operations of banks

Summary

Cash documents

Cash limit

Limitation of cash payments

Simplified cash discipline procedure

How to get money from business? Registration of cash transactions

Control over cash transactions

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Conclusion

Bibliography

1. Regulations on the procedure for conducting cash transactions in credit institutions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation.

2. Control and revision: a textbook for secondary vocational education / M.V. Miller. - Moscow: Economist, 2007. - P. 152 - 164. - 254 p.

3. Federal Law “On Banks and Banking Activities” dated December 2, 1990 No. 3951, as amended. Federal Law dated July 21, 2005 No. 31FZ.

4. Parfenov K. Features of cash transactions in banks / K. Parfenov // Accounting and banks. - 2008. - No. 11. - P. 45 - 46.

5. Kondrakov N.P. Accounting, M., Infra-M, 2007.

6. Smirnova A. Cash transactions / A. Smirnova // New economic journal. - 2008. - No. 4. - P. 21 - 24.

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