More information about liability for non-receipt of revenue is written: 2010, No. 9, p. 40

For organizations that trade in retail, accounting departments and retail outlets are usually located at different addresses and at a considerable distance from each other. In such cases, retail outlets often hand over proceeds to collectors, bypassing the organization's centralized cash desk. And the accounting department carries out operations for the receipt and delivery of this revenue through account 50-2 “Operating cash » Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved. By Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n without reflecting them in the cash book. Meanwhile, this procedure violates cash requirements I clause 3, paragraphs. 12-14, clause 22 of the Procedure for conducting cash transactions in the Russian Federation, approved. Resolution of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 (hereinafter referred to as the Procedure); clause 11 of the Methodological recommendations for the use of revenue accounting data obtained using cash registers, approved. State Tax Service of Russia No. ВЗ-6-13/272, Bank of Russia No. 51 dated 08.18.93 (hereinafter referred to as Methodological Recommendations) and may impose a fine on the company for failure to post or incomplete posting of revenue (from 40 thousand to 50 thousand rubles. )Art. 15.1 Code of Administrative Offenses of the Russian Federation; Letter of the Federal Tax Service of Russia for Moscow dated June 29, 2007 No. 22-12/61982; Resolution of the FAS VSO dated March 11, 2010 No. A33-18849/2009; FAS NWO dated July 30, 2009 No. A56-60360/2008. How to properly register and record the collection of revenue from separate divisions so as not to be fined?

Collection of proceeds in theory

Ideally, the delivery of revenue from retail outlets to collectors should look like this.

1clause 6.1 of the Standard Rules for the Operation of Cash Registers when Carrying Out Cash Settlements with the Population, approved. Ministry of Finance of Russia 08.30.93 No. 104 (hereinafter referred to as the Model Rules); pp. 6, 11 Methodological recommendations; 2approved Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132; 3approved Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88; 4clause 13, clause 19, clause 21 of the Order; 5pp. 22, 25 Order; 6Appendix No. 8 to the Regulations on the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation, approved. Bank of Russia April 24, 2008 No. 318-P (hereinafter referred to as the Regulations); 7Appendix No. 12 to the Regulations; 8clause 9.6 of the Regulations; 9clause 9.7 of the Regulations; 10paragraph 14, paragraph 19, paragraphs. 21, 22, 25 Order; 11pp. 23-25 ​​Order

Reader's opinion

“I don’t carry out collection through the main cash desk, but reflect it using the posting Dt 57 - Kt 50-2. Passed both an audit and a tax audit - there were no complaints. There is no business transaction, no primary document, no posting - this is the basic principle of accounting. Therefore, I don’t see any point in writing out “balloons” for whatever reason.”

Lyudmila,
accountant, Moscow

At the same time, no special features are provided for cases when revenue is collected directly from retail outlets, although such an opportunity for companies with no more than two cash registers is prescribed by law A clause 6.1 of the Model Rules; clause 11 of the Methodological Recommendations.

As a result, it turns out that in order to comply with all cash requirements, you first need to hand over the proceeds to the main cash desk and only then to the collector m paragraph 6, paragraph 12, paragraphs. 19, 24 Order; pp. 2.4-2.6 Regulations on the rules for organizing cash circulation on the territory of the Russian Federation dated 01/05/98 No. 14-P. It is quite obvious that when retail outlets and accounting departments are located far from each other or have different operating hours, and revenue must be submitted to the bank daily, it is impossible to fulfill this requirement. Therefore, organizations have to get out. Let's see how.

Revenue collection in practice

Organizations are forced to adapt to the current cash order.

METHOD 1. Companies issue cash orders and fill out the cash book retroactively so that the revenue, at least on paper, passes through the main cash register on the day it is received and handed over to collectors. This is how organizations, albeit formally, manage to fulfill the requirements of “cash” legislation. However, the downside is that entries in the cash book are made late.

To lay straws in this place, companies, following the advice of the Central Bank of the Russian Federation, oblige each retail outlet to keep a cashier's report in two copies in a form corresponding to the cash book (Form No. KO-4). Retail outlets submit one copy of this report, together with the primary report attached to it, to the organization at the frequency established by it, and in electronic form - daily O Letter of the Central Bank of the Russian Federation dated December 11, 2008 No. 29-1-1-11/7735. Based on these reports, the accounting department issues cash orders and makes entries in the cash book. The procedure and frequency of document transfer are fixed in the accounting policies e clause 3 art. 5 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”; clause 4 PBU 1/2008 “Accounting policy of the organization”, approved. By Order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n.

Based on electronic data, you will be able to fill out the cash book in a timely manner. Therefore, following this procedure will add arguments to you in case of a sudden check of cash discipline, but will not completely insure you against claims.

Note that since during direct collection of revenue from retail outlets, the cashier of the organization does not actually receive or issue money, some organizations allow cashiers (also stipulating this in the accounting policy) not to sign on cash orders. However, for improper execution of cash orders, inspectors can also fine them as for violating the procedure for conducting cash transactions. th Art. 15.1 Code of Administrative Offenses of the Russian Federation; Resolution of the First AAS dated January 14, 2010 No. A79-13179/2009.

METHOD 2. Companies open a cash book at each retail outlet, but not separately, but as a section of a single cash book. In fact, this is an ordinary cash book (form No. KO-4), which is stitched and certified according to the general rules, but its title page indicates the name of the outlet (in the “Structural unit” column) and the section number of the unified cash book.

In this case, retail outlets independently issue cash orders, register them in the register of incoming and outgoing cash documents (Form No. KO-3) and fill out their own section of the cash book. Thus, the requirements for the unity of the organization’s cash book and its daily filling are met. And pp. 23, 24 Order. The accounting policy prescribes the procedure for separate divisions to maintain their sections of the cash book, numbering cash orders and transferring cash reports to the accounting department.

For information on the requirements for cash register equipment, see: 2010, No. 6, p. 26

The big disadvantage of this method is the need to equip a cash register at each retail outlet. After all, when cash payments are made from the cash register, which is equivalent to the delivery of proceeds to collectors, the presence of such premises is mandatory O clause 3, clause 29 of the Procedure.

As you can see, it is very difficult to comply with all cash requirements when directly collecting revenue from retail outlets. Judicial practice over the past 2 years has been rather scarce, and one can only hope that tax authorities are not particularly finding fault with organizations now. After all, the main principle of cash discipline - money in excess of the cash limit must be kept in the bank - is fulfilled.

And finally, we note that in order to avoid difficulties with determining the balance of money in the cash register at the end of the day, it is better for the organization as a whole to hand over the revenue of retail outlets in full to collectors. Then it will not affect the balance of the main cash register.

Today, no one is surprised by cars with green stripes on the streets. Everyone knows very well that these are collection vehicles in which money and various material assets are transported.

The need for transportation and delivery of funds to the place of storage arose simultaneously with the advent of banknotes. In Rus', the beginnings of collection appeared at the end of the 9th century, when the prince and boyars allocated armed guards from their army for trade caravans, which provided protection from robbers.

With the growth of the economy and various institutions, the need to collect cash and transport it has become necessary. This is how specific functions arose - collection, and with them the profession of a collector. Collection literally translated from Italian (incassare) - put in a box. At this time, the term collection means the collection and delivery of money and other material assets to bank branches and places of their storage. In the vastness of the former Soviet Union, collection arose as an independent body on August 1, 1939, under the State Bank of the USSR.

Today, in the most common understanding, collection implies the delivery and acceptance of money supply by various enterprises, organizations, their structural divisions and financial institutions, ordered in accordance with the laws and regulations of the state. Collection also provides transportation and delivery of currency valuables, securities, withdrawal of cash from payment terminals, loading and unloading of ATMs, transportation of any, all kinds of material assets.

Collector is a person who meets the requirements and criteria of professional selection. So a citizen who has reached 21 years of age can become a collector. Education is not lower than secondary, has excellent physical shape and a stable, balanced psyche, and has no criminal record.

Collection- this is a rather complex set of activities related to the organization of events, which are developed independently by the collection department, taking into account customer requirements, internal instructions and legislation. The main requirement is the safety of transported material assets and the safety of all activities related to collection.

Collection services are provided on a paid basis, according to the agreement. The main, obligatory subject of collection is a bank or other financial institution. The bank can independently organize all types of collection services with the help of its independent division - collection, as well as use these services of other banks.

Cash collection is the most common service. Collection goes through several stages, such as preparing funds for collection, preparing accompanying documents, and handing over cash to an authorized person or body. Transportation to a banking institution, acceptance of cash by the bank, crediting of the deposited amount to a specific bank account. The bank recalculates funds, carries out control and verification in accordance with accompanying documents, and also verifies the authenticity of banknotes, coins and their solvency.

How does collection work?

Before starting collection, the subjects enter into an agreement with each other, which outlines all the responsibilities of the parties and material remuneration for the operations performed, and the agreement also indicates the collection arrival schedule. The collector arrives at the object being collected at the appointed time. Before entering a cash register or other closed separate room specially designed for collection, the collector presents his official ID to the cashier. These certificates are checked against the list of collectors and only after that they are granted access to a specially designated room. The authorized person provides the collector with accompanying documents in a sealed collection bag in two copies, the third copy of the accompanying document is in the collection bag. The collector puts down his details on the documents and puts the signature and seal of the collection department. The collector also gives the cashier an appearance card, on which the cashier puts the date, time, amount of funds collected and signature.

When accepting a sealed collection bag or sack, the collector checks the integrity of the seal and the sealer's impression compares it with a sample of the sealer's impressions. Samples of impressions made by the sealer must be at the cash desk of the subject of collection. After collection, funds are transferred to the cash desk of a financial institution, where they also check the integrity of bags and seals, and draw up a log (act) of bags accepted from collectors.

Today, disposable collection bags are increasingly being used, which have increased protection against unauthorized opening, and scanning devices are also beginning to come into practice, which read information from the collection bag and transmit it to the collection and cash department of the bank.

How are material assets transported?

Transportation of material assets is carried out in accordance with regulations, agreements between the subject and the collection department.

Based on the agreement, the collection department (sector, division) accepts an application for the transportation of material assets. The collection department issues a power of attorney to the senior member of the collection team, on the basis of which the collection team receives material assets. The power of attorney specifies the personal data of the brigade’s collectors, the type of material assets, and the starting and final destination of delivery. Upon arrival at the point of receipt of material assets, the collection officer submits a power of attorney to the subject’s cash desk, receives an inventory of material assets in triplicate, according to which the received values ​​are checked and recalculated. Material assets are packaged in collection bags, the inventories are signed by members of the collection team, who confirm receipt of the valuables, and the first copy of the inventory remains in the cash register of the entity that transfers the valuables to the collectors. The second and third copies are taken by collectors.

Having delivered the valuables to the destination cash desk, the collectors hand over the inventories and material assets to financially responsible persons, where they are checked according to the inventory. The inventories are filled out by cashiers who have received the valuables. The collectors affix their signatures, which confirm the delivery of the material assets to the destination. Persons financially responsible for the acceptance of values ​​affix their signatures and personal data to confirm acceptance of the values ​​in full. If there are violations or shortages of delivered material assets, then a report is drawn up in front of all financially responsible persons, and the institution’s security service and law enforcement agencies are called to the scene. Who, according to the law, have the right to conduct investigative actions.

During the transportation of material assets and collection, only special armored vehicles have recently been used, which guarantee the safety of life and health of collectors and the safety of material assets in the event of an attack.

Instructions

Make all preparatory activities before the arrival of the collection team. Notify this department in advance. Make sure that the interval from calling the group to its arrival is no more than 45 minutes. Clear the back entrance of the building, removing any boxes or foreign objects. Nothing should distract employees from performing their duties.

Make sure that collectors will drive on well-lit streets throughout the route. Check the integrity of the bags you will need to put in. Count carefully for shipping. There shouldn't be any problems with this. Attach three receipts indicating the amount for transportation. Let the cashier verify them.

Receive the collection team. Their operating time should not exceed 8 minutes. Strive to do everything as quickly and accurately as possible. Meet the group collection inspector at the back door and be escorted inside the building where you need to make a calculation. Always check the collector's ID. Leave guards outside the door to protect collectors.

Proceed to hand over the bags to the service staff. Check the appearance and availability again - everything is strictly according to the documentation. Check invoices and records in all copies. Confirm everything with a seal and signature to transfer funds into your hands. Do not allow the collector to count the funds or touch the bills.

Receive from the inspector-collector an appearance form, three copies of transmittal sheets, a receipt, and bags. Check the presence of seals and signatures, bags and the presence of forms for each of them. Transfer the money into the bags if everything is indicated correctly. Label all money bags and place them in a special suitcase.

Sources:

• Market for collection services in 2013

Most organizations are forced to resort to the services of cash collectors. A clear knowledge of the collection procedure can not only save time, but also protect against fraud and loss of large sums of money.

The rules for cash collection are spelled out in detail in Chapter 9, Section 3, “Regulations of the Bank of Russia dated April 24, 2008 N 318-P “On the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation "(with changes and additions)".

Preliminary actions of the organization

For each company, special “appearance” cards are issued monthly (document form code for OKUD - 0402303), in addition, taking into account the amount of funds collected, the company receives from the credit institution a certain number of bags with individual numbers.

Actions of collectors

The collection management draws up a schedule and the time of arrival of collectors at the serviced companies and coordinates this time with the management of the companies. During the collection procedure in a company, the collector on duty fills out card 0402304, which is then transferred to the credit institution.

Before leaving, collectors receive a stamp, keys and cards 0402303, powers of attorney for the transportation and collection of cash, and bags. When a company employee transfers a bag with money to a collector, the second must present the first with the relevant documents, card 0402303 and an empty bag.

Actions of the cashier

When handing over a bag with cash, the cashier must present to the collector the invoice 0402300 for the bag, receipt 0402300 for the bag and seals. He is always present when the collector checks the integrity of the seal and the bag, the correctness of filling out the invoice and receipt for the bag, the correspondence of the seal to the sample, then fills out the card 0402303, the collector checks with him the correspondence of the amounts and numbers in all completed documents (0402300 and 0402303) and the number of the accepted bag with in cash, after which he receives from the collector a signed and stamped receipt 0402300 for the bag.

If an error is made when filling out the attendance card 0402303, it is crossed out and the cashier certifies the new (correct) entry with his signature.

If the integrity of the seal or the bag is broken, or the delivery note 0402300 for the bag is drawn up incorrectly, the cash collector does not have the right to accept cash. In his presence, defects in packaging and documentation are eliminated, if this does not interfere with the work schedule of collectors. In some cases, collectors re-arrive, and this is reflected in a special column of the appearance card 0402303.

If you refuse to hand over a bag of cash to a collector, the cashier makes a note “refusal” on the appearance card 0402303, justifying the refusal in a special column and confirming with his signature.

Transportation and subsequent transfer of funds

Bags with cash, invoices 0402300 and appearance cards 0402303 for them are placed in collection vehicles for the entire duration of the route. At the end of the route, bags with cash are handed over to the credit institution, VSP. After handing over the bags, collectors hand over powers of attorney for the transportation and collection of money, a stamp, keys and cards 0402301, as well as a second copy of the journal 0402301 to the duty collector (collection manager).

For individuals, collection is carried out in a similar way.

Sources:

• Cash collection rules

Collection is one of the types of cash transactions between legal entities. It involves the collection and transportation of all types of valuables, previously documented.

Collection, as a type of service, originates not in 1939, as is commonly believed, but in the 9th century. Merchants and boyars acted as carriers of valuables, but even then their activities were controlled by treasurers, and strong, specially trained people acted as escorts. In Russia, the first collection service appeared in 1918, as one of the divisions of the OGPU. And only in 1939 the service was transferred to a separate organization, its responsibilities were clearly outlined, instructions for hiring for it, and the procedure for assembling and transporting valuables were prescribed.

Main tasks of collection

The term "collection" literally translates from Italian as "to put in a box." The specialists of this service are engaged in the collection and transportation of valuables, and it does not necessarily have to be cash. Cash collectors can transport precious metals, jewelry, bank documents and cards, and much more. Such a service can be a division of a banking organization, a security company, or an independent company specializing specifically in collection.

The main objectives of such a company or division are:

• delivery of proceeds or collected funds by organizations of any type to the bank,
• transfer of revenue between branches of commercial structures and their main offices,
• transportation of money from the bank to the company’s office,
• support of trade transactions paid in cash,
• collection and delivery of cash at bank branches or from its terminals, ATMs,
• escort and security of employees transporting valuables.

Representatives of any organization or enterprise can order collection escort in cases where it is necessary to transport valuable or secret documents. Moreover, the customer has the right not to inform the collectors what exactly he will transport. The exception is explosive and flammable substances and weapons, which such a service does not have the right to accompany.

Collection services sector

Collection services can be provided by organizations that have employees with the proper experience and skills, special vehicles and access to operations involving the movement of valuables. Collectors are served

• trading companies,
• postal services,
• banking organizations,
• government agencies,
• industrial and food enterprises,
• companies operating in the service sector.

That is, all institutions and organizations that in one way or another are faced with the movement of cash, documents or jewelry can use the services of a collection service.

It is important to understand that collection employees are not required to pack valuables, count them, or count them. Representatives of the customer organization are required to prepare items or cash, pack them in special bags, accompanied by an enclosed inventory. The procedure can be carried out in the presence of collectors or without them. Cash collectors receive packed, numbered and sealed bags and accompanying documents.

Upon arrival at the destination, containers with valuables are handed over according to the inventory, without breaking the seals, unless other conditions are specified in the contract. The procedure for the provision of services is specified in detail at the conclusion of the agreement and is confirmed by the contract in two copies. The service is provided in accordance with the generally accepted job description for such departments.

Requirements for collection service employees

The safety of transportation of material assets is impossible without compliance with three basic rules - the reliability of a motor vehicle or other means of transportation, a carefully thought-out route, and support by qualified employees familiar with job descriptions. Persons may be accepted for collection service

• without a criminal record, dubious biography and bad habits,
• former military personnel or employees of the Ministry of Internal Affairs, security companies,
• with good physical fitness, without chronic diseases,
• attentive, with excellent reactions,
• having permission to drive category B vehicles,
• with Russian citizenship,
• balanced, cool-headed, stress-resistant,
• owning weapons and having permission to carry and use them.

Some organizations providing collection services put forward non-standard requirements for employees - experience in accounting or banking, the absence of close relatives who are serving a prison sentence or suffer from alcoholism or drug addiction, and that the applicant for the vacancy must have his own weapon. All requirements are legal and justified, and their specifics depend on which organizations and under what contract conditions the collection service serves.

Before being hired, all applicants undergo a personal interview with a representative of the unit, psychological testing, and pass standards in shooting, and sometimes in hand-to-hand combat. If a non-compliance with the requirements for at least one of the parameters is detected, employment will be denied.

Preparation for transportation of valuables

The procedure for preparing for the transportation of valuables is regulated by the legislation of the Russian Federation and internal instructions of the collection organization or division. From the legislative framework, applications are used on the rules for the use of weapons, conducting cash transactions and the law on the procedure for the provision of services by such private and public security organizations.

The work of collection teams is organized by the head of the service (unit). Third parties who are not directly involved in the process should not know about the time of departure of the vehicle, its arrival at the client’s site and the final site. The task is communicated to the team members before it is completed. After this, the preparatory procedures are performed:

• employees undergo a medical examination,
• the technical condition of the vehicle is checked,
• the status of navigation equipment and communications equipment is monitored,
• the presence or absence of weapons on employees is recorded,
• accompanying documentation is issued.

The crew must be in touch throughout the entire route. The frequency of communication sessions or certain recording rules can be established - based on the fact of arrival at the site, acceptance of valuables, departure and arrival at the final point of the route.

How does the transportation of valuables take place?

Before starting work as a cash collector, new employees must undergo training. It can be free, on the basis of a department or organization. But sometimes job applicants are required to provide a certificate of completion of the course and successful passing of tests in their specialty. Employees who have successfully passed internal exams in a specific collection organization and already know how to transport or support the transportation of valuables are allowed to work.

Before leaving for the route, brigade employees receive service IDs, power of attorney and appearance cards (issued to the senior employee), empty bags, communication equipment, and a route plan (received by the collector-collector and the driver). When the truck arrives at the place where valuables are received, the team leader and the cash collector go to the office or cash desk to accept the cargo. When accepting bags, they are obliged

• check the integrity of the container, sealing twine,
• determine the clarity of the impression on the seal and its correspondence to the presented sample,
• make sure there are signatures of officials of the sending party on the accompanying documents,
• check the correspondence of the amount or description in the appearance card and invoices,
• record the numbers and weight of bags in the acceptance documents,
• sign on the transmittal sheet.

Before proceeding to the vehicle, the team leader is obliged to make sure that the route to it is safe, and if necessary, clear the way for the collector-collector. If there is a suspicion that the path is not safe, employees have the right to warn that they have and can use weapons. Upon arrival at the final destination, collectors hand over valuables and accompanying documents, contact the head of the unit, and upon receiving whose command they can return to the organization’s base.

Working in a collection service is not only very responsible, but also dangerous. Applicants for such vacancies should be aware of this.

In order to ensure that the balance of cash in the cash desk at the end of the day does not exceed the limit, the organization for transferring money to the bank can enter into an agreement with the collection service of the bank establishment or a specialized collection service licensed by the Bank of Russia to carry out the relevant cash collection operations.

The procedure for processing and transferring cash to collectors is provided for by the regulations of the Central Bank of the Russian Federation dated October 9, 2002. No. 199-P "On the procedure for conducting cash transactions in credit institutions on the territory of the Russian Federation."

After concluding an agreement, the organization orders the production of a special seal, on which the number and abbreviated name of the organization or its brand name must be engraved. Samples of seal impressions are certified by the head of the collection department. One copy of a certified sample of the seal is transferred to the organization for presentation to collectors when transferring valuables to them, and the second to the cash department of the credit institution to exercise control when accepting money from collectors. Kondrakov N.P. Accounting (financial, management) accounting, textbook Moscow, Prospekt Publishing House, 2008, p.204

The organization provides samples of seal imprints that will be used to seal bags to the collection department. The number of bags issued to the organization is determined by the volume of collected revenue. Each bag is marked with a serial number. For each bag of cash handed over to collectors, the cashier of the organization writes out a forwarding slip.

The first copy of the transmittal sheet is placed in the bag; The second copy (invoice for the bag) is given to the collector upon receipt of the bag; The third copy (copy of the transmittal sheet) remains with the cashier. The third copy of the transmittal sheet with the signature and seal of the collector serves as the basis for the accountant to draw up a cash expenditure order (Form No. KO-2) (See Appendix 3) and for reflecting in the cash book the expenditure of cash at the organization's cash desk.

Before receiving valuables, the collector presents to the cashier of the organization an identification document, a power of attorney to receive valuables, an appearance card and a bag. The cashier of the organization presents a seal imprint, a bag with valuables and two copies of the transmittal sheet.

The collector accepts the bag with valuables, checking the integrity of the packaging, the presence of intact and clear seals, their compliance with the existing sample, checks the correctness of filling out the transmittal sheet and hands over the empty bag and the appearance card to the cashier of the organization to fill out. The collector checks the correspondence of the amount indicated in the appearance card by the cashier, the amounts in the invoice and the copy of the transmittal sheet, then puts a stamp on the copy of the transmittal sheet, the date of receipt of the bag and signs.

To account for funds issued from the organization's cash desk, for crediting to its current account, but not yet credited for its intended purpose, account 57 “Transfers in transit” is intended. The basis for accepting amounts for account 57 (for example, when delivering proceeds from a sale) may be copies of accompanying statements for the delivery of proceeds to collectors.

Expenses associated with payment for services provided by credit institutions are operating expenses (clause 11 of PBU 10/99) Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33-n “On approval of the accounting regulations “Expenses of the organization” PBU 10/99” Such expenses are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and other forms or in the amount of accounts payable (subclause 14.1.6 of PBU 10/99). Account 91 “Other income and expenses” is intended for their accounting. , subaccount 91.2 "Other expenses"; To account for settlements with the bank, account 60 “Settlements with suppliers and contractors” can be used.

The amount of payment for collection services is usually debited from the organization’s account without acceptance at the beginning of the month following the settlement month.

As the organization pays for collection services and receives invoices, in accordance with the generally established procedure, it can claim the paid amounts of VAT for deduction in accordance with Article 170-172 of the Tax Code of the Russian Federation.

Posted on the website 08/01/2012

To deliver cash to the bank, insurance organizations use the services of cash collectors, which guarantees them the safety of the funds. Creating your own cash collection structure is expensive and not always practical. The advantage of third-party services is their liability for late collection of funds. How is cash collected in an insurance company kept track of?

In accordance with the regulation of the Bank of Russia dated October 12, 2011 No. 373-P “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation,” all organizations are required to hand over to bank institutions the cash received at their cash desks in excess of the established cash balance limit funds for subsequent crediting to their accounts.
An organization that includes separate divisions that do not have a current account independently determines the limit on the cash balance in these divisions. For each of them, the organization maintains its own section of the cash book.
Funds can be deposited into appropriate bank accounts:
- directly to bank cash desks;
— using the services of the collection service of banks;
— with the help of a specialized collection service licensed by the Bank of Russia;
— through the organization of the federal postal service;
- in automatic safes.
A separate division (branch, representative office) of an organization that has a bank account is collected in the same manner as a legal entity. At the same time, at the cash desk, it is necessary to document the receipt of revenue (receipt orders) and its delivery to the bank (withdrawal order). Entries are made in sections of the cash book of a separate division.
The rules for the storage, transportation and collection of cash in credit institutions on the territory of the Russian Federation are established by the Bank of Russia Regulation No. 318-P dated April 24, 2008 “On the procedure for conducting cash transactions and the rules for the storage, transportation and collection of banknotes and coins in credit institutions on the territory of the Russian Federation "(hereinafter referred to as Regulation No. 318-P). In accordance with Federal Law No. 86-FZ dated July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)”, transportation of cash, collection, as well as cash operations for accepting and processing cash can only be carried out by organizations included in the Bank of Russia system .
To transport cash, a credit institution may engage organizations that provide services for the transportation of valuable goods. And if a license is required for collection, then such requirements are not imposed for the transportation of funds. However, it can only be carried out by specialized organizations that provide services for the transportation of valuable goods.
Relations with collection employees carrying out cash transportation and collection are determined by an agreement on full liability. If operations for the transportation and collection of cash are carried out jointly by several collection workers and it is not possible to differentiate their responsibility for causing damage, an agreement on collective (team) liability is concluded.
In the case of collection services, an agreement is concluded for collection, recalculation and crediting (transfer) of cash to the bank accounts of the organization. If collection is carried out by bank employees, a bilateral agreement is signed, if a non-bank credit organization is involved, a tripartite agreement is signed. A responsible person is appointed from each of the three parties.
When collecting with the involvement of a non-bank credit organization, the functions are divided as follows:
— the organization ensures the preparation of a bag with cash and its delivery to the collector, pays for the services of the collector and the bank;
— the collector, on the agreed days and times, carries out collection (reception of bags with cash) from an authorized person of the organization, delivery to the bank and delivery to the bank’s cash desk. If necessary, carries out temporary storage in the collection department;
— the bank accepts bags of cash from the collector, recalculates the cash and credits it to the organization’s account.
Attached to the agreement:
— a list of divisions of the organization indicating the names of divisions, addresses, telephone numbers, full names of the manager and cashier. In the future, if it is necessary to supplement the list of units to be serviced, the organization fills out a request for service and an additional agreement to the contract;
— application for collection;
— protocol for agreeing prices for collection, temporary storage and reception, recalculation for cash transfers.
As a rule, under a collection agreement, an organization is required to ensure free and illuminated access roads, entrances, exits and corridors, an isolated and invisible cash register room locked from the inside, unhindered movement of armed cash collectors in the building along the route entrance - cash desk - exit, escort by a security officer or other official of the organization.

Rules for collection
For each organization that collects cash, the bank issues monthly numbered appearance cards 0402303. The forms of this and other documents are approved by Bank of Russia Regulation No. 318-P. The appearance card indicates the numbers of the assigned bags, name, address, phone number of the organization, weekends, end time of work, arrival time of collectors, etc.
Taking into account the volume of collected cash, the number of empty bags issued to the organization is determined. Each bag is assigned an individual number. The head of collection, in agreement with the organization, sets the time and frequency of arrivals of collectors.
Before leaving for the organization, collectors receive:
- empty bags;
— powers of attorney for the transportation and collection of cash;
- stamp;
- keys;
— appearance cards 0402303.
Upon arrival at the organization, the collector presents to the cashier:
— identification documents;
— power of attorney for transportation of cash (cash collection);
- appearance card;
— an empty bag assigned to the client.
The cashier of the organization, in turn, presents the collector with a sample of the seal, hands over the bag with cash, the invoice for the bag 0402300 and the receipt for the bag 0402300. The bag must be sealed so that opening it is impossible without visible signs of violation of the integrity of the bag and the seal.
A forwarding slip 0402300 and a register of transactions performed are compiled for the bag. In this case, the amount indicated in the transmittal sheet must correspond to the total amount of cash reflected in the register of transactions performed. The statement and register are placed in the bag with cash.
The cash collector, in the presence of the cashier, checks the integrity of the bag and seal, the compliance of the seal with the existing sample, and the correctness of filling out the invoice and receipt. After the cashier fills out the appearance card, the collector checks the correspondence of the amount of cash indicated in the appearance card, the invoice and the receipt. It also checks the number of the bag with cash with the number indicated on the appearance card, invoice and receipt. An incorrect entry on the appearance card is crossed out, and a new entry certified by the cashier is entered in the margins. The collector has no right to make entries in the appearance card.
When accepting a bag with cash, the collector signs a receipt for the bag, puts a stamp on the date of acceptance of the bag with cash and returns the receipt to the cashier. If the collector reveals a violation of the integrity of the bag or seal or an incorrect preparation of the delivery note for the bag, then the bag will not be accepted.
Packing defects and errors in drawing up the accompanying sheet for the bag are eliminated in the presence of collectors, if this does not interfere with their work schedule. Otherwise, bags with cash are accepted at the organization upon repeated arrival of collectors at a time convenient for them. The corresponding entry is entered in the “Repeated arrivals” section of the attendance card.
If the bag is not handed over to the collector, the cashier of the organization is obliged to make the entry “Refusal” in the appearance card in the line for this date, give the reasons for the refusal and certify with his signature.

Reception of bags with cash by the bank
The procedure for handing over a bag by a collection employee differs from the procedure for handing over a bag to a bank by an insurer's employee.
When accepting a bag of cash, a bank employee checks the compliance of the entries in the accompanying documents:
- invoice and appearance sheet, if the bag is handed over by the collector;
— invoice and receipt if the bag is handed over by an insurer’s employee.
In addition, the following is checked:
— whether the received bag with cash has any damage (patches, external seams, fabric ruptures, damaged locks, seals, ruptured straps or knots on the strap, etc.);
— whether the bag with cash and the seal on it are intact;
- does the number of the bag with cash correspond to the number indicated in the invoice for the bag, if the bag with cash is accepted from cash collectors, or in the invoice for the bag and the receipt for the bag - if the bag with cash is accepted from the organization.
Based on the check, a log is compiled, which, if the entries match, is signed by the bank employee and the representative of the organization handing over the bag. If the bag is handed over by the collector, he is given a second copy of the magazine. If the bag is handed over by an employee of the insurer, then a copy of the magazine remains in the bank, and a signed receipt is given to the insurer.
If inconsistencies are identified in the accompanying documents, a corresponding entry is made in the “Note” column of the journal if the bag is handed over through collectors. If a bag with inappropriate information in the accompanying documents is handed over by an insurer’s employee, it is returned to the organization along with an invoice and receipt.
If the bag is damaged, then in the presence of the persons presenting the bag, it is opened, and cash is accepted by piece by piece, sheet by sheet.
If a surplus or shortage is detected, an act of opening and recalculating the invested money is drawn up. The act specifies:
— corporate name of the credit institution (corporate name of the credit institution and name of the branch);
- date of;
- name of company;
— packaging details;
— the reason for opening the package;
- names of positions, surnames, initials of employees who carried out the cash recalculation and were present during the cash recalculation;
— information about the premises in which cash was counted;
- the amount of cash according to cash documents and the actual amount of cash.
The cash recount act is signed by the persons who carried out the recalculation. The first copy of the act is handed over to the bank employee, the second is sent to the organization, the third copy is handed over to the collection employees.
The collectors are not responsible for any shortage or surplus of funds, as well as for counterfeit and insolvent banknotes discovered during the counting of money, if the collection bag is in good working order. This is confirmed by judicial practice. However, if the collector accepts a defective bag or its loss occurs, he, according to current legislation, bears financial liability to his client in the amount of lost funds (Resolution of the Federal Antimonopoly Service ZSO dated 05.05.2009 No. F04-2204/2009 (4483-A70-8 )).

Placing a bag in an automatic safe
The insurer can deposit cash through automatic bank safes. To do this, he must have a sufficient number of empty bags.
The formation of the bag is carried out in the same way as for collection. In this case, the credit institution, taking into account the technology for accepting bags with an automatic safe, determines the method of attaching the invoice, which is either inserted into the bag or attached to it. The receipt remains with the insurer.
The procedure for placing a bag in the safe is as follows.
1. The client enters the bag number, personal code, password or other identifying data provided for in the bank account agreement, deposit account or other agreement.
2. After depositing a bag with cash, the client displays a printout of the automatic safe, confirming the operation of accepting the bag with cash, which contains information about the client, the date and time of depositing the bag with cash into the automatic safe.

Accounting
The delivery of cash to the bank through collectors is formalized by a cash receipt order using account 57 “Transfers in transit.” Using this account is convenient from the point of view of analytical accounting for collection points and collectors.

Example 1
The insurer handed over the cash to the collector for delivery to the bank in order to be credited to the current account in the amount of 700 thousand rubles. The bank's commission was 0.2% of the collected amount. The accounting entries are shown in Table 1.

Table 1

Accounting for cash delivery to the bank through a collector

	Postings	Amount (rub.)	A document base
Cash was transferred from the cash register to collectors			Account cash warrant Receipt for the bag
Funds have been credited to the current account			Bank statement by current account
Bank commission written off for receiving and recalculating cash (700,000 * 0.2%)	Dt 91.2 Kt 51		Bank statement by current account

Currently, there are quite a lot of tariffs for packaged products for settlement and cash services for legal entities. The cost of services for accepting and recounting cash depends on the composition of the package. Typically, the package includes a certain limit on the cash deposited. For consumption of a service in excess of the limit, a reward is established, which is a certain percentage of the deposited amount. Payments to a specialized collection service are made monthly and consist of two parts:
- constant - depending on the established maintenance schedule for each unit;
— variable — the amount of remuneration as a percentage of each amount collected.

Example 2
Let's assume that the tariff for one collection is 400 rubles, but not less than 5 thousand rubles. per month plus 0.03% of the amount of cash collected. Collection is carried out once a week at three addresses. The collected amount is constant and equal to 600 thousand rubles. The accounting entries are shown in Table 2.

Using the example data, we determine the cost of services:

(5000 * 3 + (600,000 * 4 * 3) * 0.03%) = 17,160 rub.

table 2

Accounting for payment for services of a specialized collection service

Example 3
Let's assume that when collecting cash in the amount of 650 thousand rubles. a shortage of 10 thousand rubles was identified. The accounting entries are shown in Table 3.

Table 3

Accounting for shortage of funds in the collection bag

The shortfall can be attributed to the guilty parties (account 73 “Settlements with personnel for other operations”, subaccount “Calculations for compensation of material damage”) or to other expenses (account 91.2 “Other expenses”), if the guilty persons are not identified or the court refuses recovery of damages. The guilty person is liable in the amount of average monthly earnings - by order of the head of the organization (Article 248 of the Labor Code of the Russian Federation), and above - by voluntary consent or by court decision.
The cashier of the organization is a financially responsible person and bears full individual financial responsibility for the safety of the valuables entrusted to him and the damage caused. According to the current legislation, when the fact of theft and shortage at the cash register is established, an audit is carried out.

Example 4
Using the data from example 3, we assume that the shortage is attributed to the guilty person and deducted from wages.

Table 4

Accounting for shortages attributed to the guilty party

Example 5
Let's assume that when collecting cash in the amount of 430 thousand rubles. surpluses were identified and credited to the current account in the amount of 1 thousand rubles. Transactions in accounting will be reflected by postings.

Table 5

Accounting for surplus credited to the current account

The responsibility of organizations and officials for violation of the procedure for working with cash and the procedure for conducting cash transactions is provided for in Art. 15.1 Code of Administrative Offences. Regardless of whether this procedure was violated with direct intent or through negligence, the administrative fine for officials is from 4 to 5 thousand rubles, for organizations - from 40 to 50 thousand rubles.

L.I. Baranova, LLC IC "VTB Insurance", branch in St. Petersburg, head of accounting service