More recently, since June 2014, a new procedure for conducting cash transactions has been introduced in the Russian Federation. It has been improved compared to the previous order and has undergone a number of changes. Since these actions relate to important accounting operations that are present in almost every enterprise, organization or individual entrepreneur, it is necessary to carefully familiarize yourself with the updated procedure for conducting them.

Controlling and inspection authorities often check the reporting and correctness of such operations. To avoid getting into trouble and getting into trouble and penalties, it is better to carefully study the innovations. Let's take a detailed look at the main provisions relating to cash transactions in 2019: their organization, procedure, cash documents, cash balance limit and other changes in legislation.

Who needs it?

Although the instructions of the Central Bank of the Russian Federation introduced new rules for conducting these operations, forms of cash documents have not changed. Many norms have been changed, but it cannot be said that the changes have become dramatic. Most of all, the innovations concern individual entrepreneurs; they will have to slightly change their usual way of working. But it pays off by simplifying operations for them, which is exactly what entrepreneurs and all small businesses have been striving for for so long.

There are some nuances for enterprises and organizations, which, in particular, apply to accountants. Therefore, both the accounting departments of companies and individual entrepreneurs need to know the updated procedure for conducting cash transactions. This will not be amiss for middle and senior managers, because they are responsible for the entire work of the organization as a whole.

Organization of operations and their maintenance

The procedure introduced in 2014 is conditionally divided into two parts: normal and simplified. The regular one is intended for all legal entities, except banking institutions, and the simplified one is for individual entrepreneurs, micro-enterprises or small enterprises.

Cash transactions must be carried out exclusively at the cash desk. An employee of a company or individual entrepreneur is responsible for their implementation - cashier. If there are several cashiers, one of them must be appointed senior. The manager himself or an individual entrepreneur also has the right to conduct operations.

As before, cash documents are signed by the chief accountant or accountant, and if he is absent, then by the manager and cashier. Cash transactions carried out directly by the manager do not require additional signatures.

Since 2015, these operations have been allowed through the use of software and hardware. Requirements for these means: they have the function of recognizing at least four machine-readable security properties of Central Bank banknotes, their list is contained in regulations.

Cash desk operations in separate divisions have also undergone some changes. The procedure itself specifies the definition of a “separate unit.” It represents any division of the company, at the location of which there is at least one equipped workplace. The period of its creation, as we see from the definition, does not matter. A cash balance limit has been introduced for them. The procedure for establishing it is related to whether a separate division has the right to deposit cash into a bank account. The limit will be discussed in more detail in the last section of the article.

It has also become mandatory for such departments to have their own cash book. It is carried out in any case, it does not matter whether the department hands over money to a banking institution. This change is justified by the fact that the pages of the book are now made in a single copy, they do not need to be handed over to the main office the next day.

Once again about the new rules - in the following video:

Cash documents

The changes hardly affected this area, cash documents have not undergone significant changes. The cash book, statements, receipts and expenditures remain the same, so all unified forms can continue to be used. But they must be filled out taking into account the newly introduced rules. We will talk about them further.

In accordance with the simplified procedure for conducting transactions, individual entrepreneurs are exempt from the obligation to prepare documents such as a cash book, receipts, and expenditure cash orders. But they must keep tax records of income and (or) other objects of taxation or physical indicators that characterize a certain type of activity.

If the company continues to maintain paper document flow, then there is no need to store the cash book in electronic form. Now you have the right to choose an electronic version or paper version.

The innovations also include the fact that cash documents now have the right to draw up the incoming “accountant”, that is, an individual working under a contract for the provision of services. As for separate divisions, cash book sheets should be transferred in a new way. Now a copy of the sheet of the book, certified by the head of a separate division, is transferred in the manner established by the legal entity itself, while during the development of the procedure it is necessary to take into account the deadlines for the preparation of its accounting or financial statements. Thus, you can hand over sheets of the cash book only once a year when preparing reports.

Corrections to paper cash documents, previously strictly prohibited, can now be made. The exception is cash receipts and expenditures. Making a correction is simple: enter the date the correction was made and the full name and signature of those persons who completed the corrected document.

The main innovations introduced in filling out documents are as follows:

• It is possible to maintain cash documents in electronic form, their certification is carried out using an electronic signature. A paper copy of the cash book, expenditure, receipt orders and statements is not required if electronic ones are available.
• Corrections cannot be made to electronic documents. A document containing an error, after it has been signed, can only be deleted and a new one filled out.
• The second sheet of the cash book (popularly referred to as the cashier's report) is no longer relevant and is no longer required.
• A single receipt order is allowed to be issued not only on the basis of a control tape for the day, but also on the basis of a strict reporting form.
• The recipient may not enter in capital letters the amount of funds received under the debit order.
• In the reporting, funds are issued on the basis of an application from the employee in any form, which shows the amount of cash, the period for which they were issued, the date and signature of the manager. From now on, a handwritten note by the director himself about the amount and terms is no longer required.
• There is no need to maintain a register of amounts deposited, although a column about deposits remains on salary slips.
• The cash book is not filled out on days on which no cash payments were made. Previously, due to inaccuracies in the order, some companies filled out sheets on empty days. Now everything is in place.
• The cashier puts a stamp and his signature on the receipt for the receipt order.
• Cashiers can transfer funds to each other without a debit order, only on the basis of an entry in the cash book.

Please note that internal cash documents will have to be updated in 2015 and a reference to the new Directive of the Central Bank of the Russian Federation will be made in them, including an order to limit the balance at the cash register.

Cash balance limit

The cash balance limit is the most changed section of the order. The new formula for calculating the cash limit is not strictly tied to cash receipts. Now the company can calculate based on cash proceeds or the amount of expenses.

The limit is mandatory, because it sets the amount of funds that are freely stored in the cash register. Companies themselves introduce a certain limit. If this is not done, the cash limit is considered zero and all cash on hand at the end of the day must be deposited into the bank account.

The new regulation precisely regulates the formulas for calculating the limit. The choice of the appropriate one is left to the discretion of the organization. There are only two formulas.

The first is that the calculation is made based on cash proceeds, that is, based on the proceeds that came from goods sold, services provided, or work performed. If a legal entity has separate divisions, then the total cash limit is determined taking into account the limit established for such a division. Thus, there is only one limit at the cash desk of a legal entity, but its value can be distributed among separate divisions.

It should be emphasized that the cash limit at the cash desk of a separate division, as part of a general one, must be established by an administrative document of the enterprise or organization. If a division independently deposits money into an account at a banking institution, then the head office sets a limit for it in the manner prescribed for legal entities. Then they are separate.

The calculation formula is presented as follows: L = V / P × Nc, Where

• L – limit in rubles;
• V – volume of revenue in cash;
• P – settlement period, namely the number of working days for which the volume of cash receipts is recorded. The period cannot be more than 92 working days (for legal entities).
• Nc – the period of time between depositing proceeds to the bank: 1-7 working days, but if there is no bank in the place where the company is located, then up to 14 days.

The second formula is that the calculation is based on the volume of funds issued. For those legal entities that have separate divisions, the funds issued by them are taken into account. But this is only if they hand over cash to the main office. If not, then they have their own limit.

The formula has an almost similar form, only one indicator has been changed: L = R / P × Nc, Where

• R is the amount of cash disbursed, which does not include the amount paid as wages, stipends or other benefits to employees.

Is it possible to exceed the limit? Only on days of payment of salaries, stipends or other social benefits to employees, including the day of receipt of cash from a bank account for these payments. The issuance of funds should not exceed 5 working days. There are no other exceptions and there is a fine for exceeding the limit. Officials will pay 4-5 thousand rubles, the amount for organizations is larger - 40-50 thousand rubles.

Individual entrepreneurs and small businesses have the right not to introduce a cash limit for themselves, which makes life much easier for some, but you can leave it. For example, it is useful for safe storage of funds. The previous limit established earlier can be canceled by issuing an appropriate order.

Changes in 2016

Cash transactions are subject to a large number of changes coming into force in 2016:

• The main thing concerns the need to use updated devices, which should collect all information automatically and send all information online to the tax authorities.
• In this case, checks will also be able to be prepared automatically and sent to customers by email.
• If a company is using a cash register whose registration period has not expired (provided that the total period of use does not exceed 7 years), then it can continue to use it until the end of the term and only then switch to new equipment.
• Now for all legal entities there is a restriction on storing cash: now every day money will need to be handed over to a bank or other similar organization, which will be responsible for the collection, transportation and recalculation of cash.
• For individual entrepreneurs, the process of simplifying reporting and documentation continues: in particular, the need to maintain cash orders - expenditure and receipt - has been abolished. Also, the limit rule does not apply to individual entrepreneurs. If a legal entity is considered a small enterprise, on this issue it falls under the legislation for individual entrepreneurs.

Cash transactions are actions related to the receipt, issuance, storage of cash and the preparation of cash documents. For their management, the Central Bank has established the following rules: Directive dated March 11, 2014 N 3210-U And Directive dated October 7, 2013 N 3073-U. These rules are called cash discipline.

Since June 2014, a new procedure for conducting cash transactions in the Russian Federation was introduced. Compared to the previous period, the rules for conducting cash transactions have changed.

Due to the fact that many organizations and enterprises (as well as some individual entrepreneurs) keep accounting records, it would be useful to learn in more detail about the new procedure for conducting cash transactions, which began in 2014 and will continue in 2018.

It should be noted that very often regulatory organizations check the correctness of such operations. In this article we will consider changes in the legislation of the Russian Federation in 2018: organization, procedure, cash documents, as well as the cash balance limit.

Who is covered by the procedure for conducting cash transactions?

By order of the Central Bank of the Russian Federation, new rules for conducting cash transactions were introduced. At the same time, the forms for maintaining cash documents have not undergone any changes.

The changes will most affect individual entrepreneurs. And, despite the fact that individual entrepreneurs will have to change their usual mode of operation, for them this will more than pay off by simplifying cash transactions.

In addition to individual entrepreneurs, the changes will affect enterprises and organizations. In particular, innovations will affect accounting.

It is very important that individual entrepreneurs promptly familiarize themselves with the updated rules for conducting cash transactions in order to avoid penalties.

Organization and management of cash transactions in 2018

As noted above, from June 2014 a new procedure for conducting cash transactions was introduced. This order can be divided into two parts:

1. Regular (for legal entities, except banks).
2. Simplified (for individual entrepreneurs and small businesses).

Cash transactions can only be carried out at the cash register. The person responsible for carrying out such operations is the cashier. If the company has several cashiers, then a senior cashier is appointed.

The head of the organization or an individual entrepreneur has the right to conduct cash transactions personally.

The accountant (chief accountant) signs cash documents. If there is no accountant at the enterprise, documents are signed by the cashier and the manager.

Cash transactions carried out personally by the head of the enterprise do not require additional signatures.

Since 2015, it is allowed to conduct cash transactions using software and hardware.

Changes have occurred in the management of cash transactions in separate divisions. A separate division should be understood as any division of the company (at the location of which there is at least one equipped workplace).

For such divisions, a cash balance limit and maintaining their own cash book have been introduced. The cash book sheets are now in one copy. They do not need to be returned the next day to the main office.

Cash documents in 2018

There were no significant changes in the field of cash documents. The cash book, receipt and expenditure orders, as well as statements have not changed. All previously unified forms continue to be used. These documents should be filled out taking into account innovations.

Individual entrepreneurs, in accordance with the new procedure for conducting cash transactions, are exempt from maintaining the following list of documents:

• cash book;
• cash receipt orders;
• expense cash orders.

Individual entrepreneurs keep tax records of income and physical indicators that characterize their type of activity.

To maintain cash documentation, you can now choose electronic or paper media.

An incoming accountant (an individual who works under a service agreement) has the right to draw up cash documents.

Separate divisions of the enterprise now transfer cash book sheets in a new way. A copy of the book sheet (which is certified by the head of the unit) is transferred in the manner established by the legal entity itself. That is, cash book sheets can be submitted once a year - when preparing financial or accounting statements.

Errors in cash documents (on paper) can now be corrected, with the exception of incoming and outgoing cash orders.

The main innovations are as follows:

• It is allowed to maintain cash documentation in electronic form using an electronic signature;
• paper copies of the cash book and orders (receipt and expense) are not required if electronic documents are available;
• It is impossible to correct errors in electronic documents (a signed document with an error is deleted and a new one is filled out in its place);
• the second sheet of the cash book is no longer relevant;
• a single receipt order can now be issued on a strict reporting form;
• The manager’s own record of terms and amounts is not required;
• there is no register of deposited amounts (but this column is retained in salary slips);
• the recipient can enter the amount in words on the expense order;
• the cash book is not filled out if no cash payments were made on any day.

The cashier puts a stamp and his signature on the receipt for the cash receipt order. Cashiers can now transfer money without a debit order based on the cash ledger.

Cash balance limit in 2018

In 2015, the cash balance limit was changed. The new formula for calculating the cash limit is not tied to cash receipts. The organization has the right to make calculations based on the amount of expenses or revenue.

The cash limit is mandatory, except for small and micro enterprises. It establishes the amount of funds that can be freely stored in the cash register. Enterprises and organizations have the right to personally introduce a certain limit. If the limit has not been entered, it is considered zero. The entire remaining amount is deposited into the bank account at the end of the day.

The formula for calculating the cash limit is regulated by the new regulation. An enterprise can choose one of two proposed calculation formulas:

1. The calculation is made based on cash proceeds (receipts from goods, services, etc.).
2. The calculation is made based on the amount of funds issued.

If there are separate divisions, the total cash limit is determined taking into account the limit established for the division.

That is, the amount of the limit can be distributed among separate divisions.

The cash limit of a separate division is established by a responsible administrative document.

The first formula for calculating the cash limit looks like this:

L = V / P x Nc, Where:
L— limit in rubles;
V— volume of revenue in cash;
R— billing period, the number of working days for which the volume of cash receipts is recorded (but not more than 92 working days for legal entities).
Nc— period of time between depositing proceeds to the bank: 1-7 working days (if there is no bank nearby, up to 14 days).

The second formula for calculating the cash limit is L = R / P x Nc, Where:

R— volume of cash disbursement (excluding amounts paid in salaries, stipends or other payments to employees).

Cash limit for small and micro enterprises

The instruction of the Bank of the Russian Federation No. 320-U dated March 11, 2014 states that all small and micro enterprises are exempt from the mandatory establishment of a cash limit. This means that these types of enterprises have the right to keep any amounts in the cash register.

The criteria for classification as micro and small enterprises are as follows:

For micro-enterprises:

• income limits on the tax return for the previous year - 120 million;
• The average number of employees for the previous year was 15 people.

For small businesses:

• income limits on the tax return for the previous year - 800 million;
• The average number of employees for the previous year was 100 people.

According to these criteria, individual entrepreneurs are classified as micro or small enterprises, therefore, it is not necessary for individual entrepreneurs to introduce a cash limit.

Issuing money from the cash register for reporting

Accountable persons are employees who are given money from the company's cash register to pay for any production services or purchase goods for internal needs.

Since August 19, 2017, money against the report is issued to the employee on the basis of an internal document. Moreover, the form and name of this document are not regulated in any way by the Central Bank. Those. it must be drawn up in any form, indicating in it, in accordance with clause 6.3 of the Bank of Russia Directives dated March 11, 2014, as amended, the following data:

• Full name of the person to whom the cash is issued;
• amount of cash;
• the period for which cash is issued;
• manager's signature and date.

Until August 19, 2017, money should have been issued only on the basis of an employee’s application.

The article was edited in accordance with current legislation 06/04/2018

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The cash register is farmed out to the company (Instruction dated March 11, 2013 No. 3210-U). For example, he must determine where and how to equip the cash register, how to store documents, and approve the procedure and timing of cash audits. Even more rules are set by the head of the company that has separate divisions.

Each decision of the manager can be a separate order. But it is more convenient to draw up a single document - a regulation on the conduct of cash transactions. And it will contain, if not all, then most of the important additions to the official cash order.

Moreover, formulate your rules in such a way that it is easy to implement them, but this does not come to the detriment of the organization. Our article will help you not to miss the main thing when preparing such a document. A ready-made sample of a regulation on conducting cash transactions is presented below.

The most important information to include in the statement

The regulations do not need to duplicate the requirements from Directive No. 3210-U. It is enough to make a link to this document. ( 1 ) It is necessary to describe in detail only those points that are not clearly formulated, as well as points the settlement of which the Bank of Russia directly entrusts to the head of the company.

Where and what kind of cash desk in the company (2). The director of the company himself determines what the place in the company should be for conducting cash transactions, that is, the cash desk (clause 2 of Directive No. 3210-U). You can provide that it has a barred window through which the cashier issues and receives money. And the safe in which they are stored is firmly attached to the floor. But if the director considers such precautions unnecessary, then the regulations can only name the place where the cashier works. For example, an accounting room or office No. 4 (see sample regulations on cash transactions above).

Who is the cashier in the company (3). The manager needs to decide who in the organization conducts cash transactions, that is, works as a cashier (clause 4 of Directive No. 3210-U). This person can only be selected from among the company’s employees. For example, you cannot appoint an employee of a specialized organization to which the company has transferred accounting management as a cashier. But you can choose anyone from the employees.

So, if the company does not have a cashier position according to the staffing table, the director can appoint either a chief accountant or a secretary. The main thing for him is the official rights and responsibilities of a cashier and familiarize him with these rights and responsibilities.

There is no need to include the rights and responsibilities of the cashier in the regulations. And even more so call him full name. Otherwise, you will have to make amendments with each personnel change.

Suffice it to say, for example, that a cashier is an employee who holds this position in accordance with the staffing table and with whom an employment contract has been concluded. Or establish that the company’s cashier is a payroll accountant. Then the accountant’s job description (or employment contract with him) must include the rights and responsibilities of the cashier and have him sign that he has read it. If desired, the director can be a cashier himself.

If the company has several cashiers, then you need to choose which of them is the eldest. Typically, the position of senior cashier is also reflected in the staffing table. Then the regulation can be limited to the stipulation that in the company cash transactions are carried out by the senior cashier and the cashier.

Which company documents are electronic or paper (4). The new procedure allows you to draw up cash register documents by hand or on a computer, on paper or electronically (clause 4.7 of Directive No. 3210-U).

You can put all possible options into a position. But now it is unclear whether the organization has the right to draw up some documents on paper, and some electronically. In addition, paper documents (except receipts and consumables) can be corrected, but electronic ones cannot. Therefore, until official clarification appears, it is safer to do everything as before. That is, to provide in the regulations that the organization compiles receipts, consumables, cash books, statements, etc. in a computer program, and then prints them out and stores them in paper form.

Who prepares cash documents (5). The director must appoint someone in the company who is responsible for preparing cash documents, that is, receipts and consumables. In other words, it creates them in the program and prints them out.

In practice, this is most often done by the cashiers themselves before receiving or giving out money. Then in the situation it is necessary to say so. After all, another option is possible: he prints out the receipt (consumables), puts his signature on it, and then passes this document to the cashier (clause 5.1 of Directive No. 3210-U).

Where and for how long should documents be stored (6). The regulations must describe how the company organizes the storage of all cash register documents (clause 4.7 of Directive No. 3210-U). Firstly, talk about shelf life. This is five years (order of the Ministry of Culture of Russia dated August 25, 2010 No. 558). Secondly, about the storage location. Usually this is accounting. But you can provide, for example, that documents older than three years are transferred to the company’s archives. Thirdly, who is responsible for safety (the director himself, the chief accountant, the accountant).

How is a power of attorney for receiving or depositing cash certified (7). The regulations must state how the company certifies copies of powers of attorney by which the cashier issues cash from the cash register. Let us explain what we are talking about.

If a cashier gives money to someone by proxy (for example, an employee of a counterparty brought goods and takes cash payment for it), then this document must remain with the company. The cashier applies it to the consumables.

But it happens that a power of attorney is issued for a long time. Or it gives the employee the right to receive cash not from one, but from several different organizations. Then there is no need to take the original power of attorney from him. It is enough to make a copy. It will be with the cashier.

The regulations must provide for exactly how this copy is certified (clause 6.1 of Directive No. 3210-U). The simplest option is for the cashier to make a copy, date and sign it.

Thus, it can be established that only the cashier and the manager have the right to withdraw cash from the account. Or the chief accountant in case of a cashier's vacation. And he must transport them exclusively in a corporate car. Anything can happen on the subway and bus.

If the cash goes missing, both the company and the cashier will suffer. Usually with him about full material so that the full amount of damage can be recovered.

What to add to the regulations on separate divisions

A company that has separate divisions should devote a separate section of the regulations to them. Indeed, in this part, many issues also need to be resolved. Here are the most important ones.

Where does the department deposit cash (10). The new rules put an end to the issue of cash limits for separate divisions. The limit value of the cash balance must be set for each of them, and not just for and (clause 2 of Directive No. 3210-U). The exception is small businesses. They have the right not to set a limit either for themselves or for their additional offices.

The procedure for calculating the limit for a division depends on where it deposits cash: directly to the bank or to the cash desk of the head office. The option chosen for the additional office must be secured in position.

How to give the additional office an order regarding its limit (11). The head office must issue an order to each separate unit regarding the limit set for it. We are talking about both those divisions that deposit cash into the bank, and those additional offices that transfer their money to the cash desk of the head office (Ab. 6, clause 2 of Directive No. 3210-U). The procedure for transmitting this order must be fixed in the regulations.

The simplest option is for the department cashier to take the order regarding the cash balance limit and sign for it on a copy that remains at the head office. And the safest thing is to hand the order personally into the hands of the head of the department, who will himself be responsible for giving this document to his cashier.

When and how the department transfers its cash book to the company (12). The new cash order does not directly say that any division of the company must maintain its own cash book. But there is a rule: separate divisions transfer to the organization a copy of the cash book sheet (paragraph 7, clause 4.6 of Directive No. 3210-U).

For this reason, it is safer to have separate books in each additional office. And the regulations must say in what order a copy of the sheet will be transferred to the head office and how often. There is no need to submit the original sheet, and there are no requirements for making a copy in the new rules. This means that it can be established that the department cashier sends a copy of the sheet to the central office by email.

As for the deadline, there are no specific requirements in Directive No. 3210-U. The main thing here is to have time to transfer the entire book by the time of compilation. Therefore, the company has the right to state in the regulations that the sheets of the book are sent once a month, quarter or even year.

How to approve a position

The regulations on conducting cash transactions must be approved by the head of the company. Therefore, it is convenient to prepare this document as an appendix to the director’s order (see sample order below). Employees who directly work with the cash register - chief accountant, accountant, cashier - must be familiarized with the new provision.

But it is better to collect their signatures not on the manager’s order or on an appendix, but on a separate sheet (it can also be made an appendix to the order) or in a special free-form journal. Then, even with constant personnel movements, you will not need to reprint the order due to the fact that there is no longer enough space for the signatures of responsible employees.

In the order, mention that the director approved the new regulations on the conduct of cash transactions in connection with the entry into force of Bank of Russia Directive No. 3210-U dated March 11, 2013. And also say that the text of the regulation developed by the company is given in the appendix to the order.

In practice, domestic business activity has received the greatest relevance cash payments. This has a lot to do with comfort and versatility.

However, it is worth paying attention to the fact that the use of “cash” should not contradict the legislation of the Russian Federation, including the need to record cash transactions.

Regulatory and regulation

The area of ​​use of cash is strictly regulated by the Central Bank of the Russian Federation, in particular by the Recommendations of the Bank of Russia dated October 2013 No. 3073-U.

Often companies use cash from the cash register for such needs, as payment of wages, provision for reporting, as various settlements with partners and for crediting to current accounts, and so on.

Regardless of the purposes for which they are used, one should build on Recommendations No. 3210-U. This regulatory act contains all the necessary subtleties of correct observance of the organization’s cash discipline.

Procedure in 2018

The Ministry of Finance of the Russian Federation issued Order No. 94n dated October 2000, which approved the Chart of Accounts and Instructions for Cash Transactions.

Based on the Order, it was introduced account 50 “Cash desk”, which is intended exclusively for accounting of cash transactions with financial assets in the company.

Section 5 of the Guide to using the Chart of Accounts allows companies to create subaccounts for account 50 50-1 “Company cash desk”, 50-2 “Operating cash desk”, 50-3 “Monetary documentation”.

It is necessary to pay attention to the fact that subaccount 50-1 “Company cash desk” is used exclusively for the movement of cash funds through the cash register.

In the process of conducting transactions with foreign currency, you should open separate sub-accounts for each separate foreign currency.

Subaccount 50-2 “Operating cash desk” is used exclusively for accounting for cash flows at the cash registers of commodity organizations, ticket offices, station ticket offices, and so on.

Subaccount 50-3 “Cash documentation” is used as a record of documentation, which is rightfully considered cash coupons:

• for fuels and lubricants;
• for food;
• vouchers;
• received notifications for postal transfers;
• state duties and so on.

The main feature of such documentation is rightfully considered to be valuation.

Any company must have cash limit.

This terminology refers to the permissible amount of cash that may be in the company's cash register at the end of the working day. The amount that exceeds the limit must be deposited at a banking institution.

The limit can be determined by the company independently, based on work activity, taking into account not only the objects of income, but also the issuance of cash.

It is important to pay attention to the fact that companies that are directly related to small businesses, including individual entrepreneurs, have all the legal rights not to set limits and to leave as much cash in the cash register for safekeeping as necessary (according to paragraph 2 of the current Directive of the Central Bank of the Russian Federation).

By separate divisions

Separate divisions that regularly deposit funds with a banking institution, must include includes established cash limits. The main company itself, with existing separate divisions, necessarily sets limits taking into account the existing separate divisions.

The main company is obliged to transfer the documentation on the basis of which the cash limit for a specific separate division was established to the OP for review and storage.

If the limit is exceeded

Funds exceeding the limits must be transferred to a banking institution. Excess is allowed in such days, How:

• payment of wages;
• receiving funds from a banking institution;
• weekends or holidays.

On such days, the law does not provide for any penalties.

By cash

In addition to the cash account under consideration, there is also a limit on cash payments between legal entities or individual entrepreneurs. Its size is 100,000 rubles within one agreement (according to paragraph 6 of the Directive of the Central Bank of the Russian Federation dated October 2013).

In other words, for example, if a company decides to purchase products worth 150,000 rubles from a legal entity within one agreement, but plans to pay in installments, then the amount of cash payment cannot exceed 100,000 rubles in total. The remaining balance must be paid by bank transfer.

As for transactions with individuals (acceptance/issuance), companies/individual entrepreneurs have the right to carry them out without any restrictions.

In the process of receiving cash from an organization, it must be formalized in the following way:

• the fact that an organization receives cash from the banking institution where the current account is located is recorded according to debit 50 credit 51 “Current account”;
• the fact of return by a person who received accountable funds for which a report was not provided (financial capital was not spent) is documented according to debit 50 credit 71 “Carrying out settlements with accountable persons”;
• Payment by consumers for products or services is formalized according to debit 50 credit 62 “Carrying out settlements with clients and customers”.

In a situation where an organization provides financial resources from the cash register, such a movement should be registered Thus:

It is worth additionally paying attention to the fact that according to the norms of the legislation of the Russian Federation, organizations that use cash payments in the course of their work activities, must:

• ensure reliable representation of cash transactions in accounting;
• strictly comply with the current legislation of the Russian Federation and cash discipline;
• Avoid completing documentation regarding cash flow accounting with errors.

If there are any violations, administrative punishment is provided in the form of a fine of up to 50,000 rubles (for each detected offense). For this reason, you must always be extremely vigilant to avoid problems with regulatory authorities.

Control

It is rightfully considered one of the components of the company's control system. Thus, it is possible to confirm the compliance of accounting information with the current state of affairs regarding compliance with all stipulated legislation of the Russian Federation, including ensuring the safety of financial capital in the company, and to suppress all violations.

The option of monitoring cash register checks and cash transactions is often used. As a rule, it is handled by accountants or cashiers.

It is known that an impressive amount of cash turnover entails a high risk of unreliable representation of transactions, errors, and so on, up to abuse of authority.

For this reason, most domestic companies put forward strict requirements for compliance with the current legislation of the Russian Federation. Moreover, special local acts, which include certain rules.

When mentioning the audit of cash transactions itself, what is immediately implied is not any separate component, but a whole list of special procedures.

In turn, it can be planned or unscheduled, and can also be carried out by authorized persons of the company (specially formed groups) or external regulatory bodies.

There are often situations when the owners or management have certain doubts about the proper level of reliability of those responsible for carrying out cash transactions. If this was the case, then they have the right to involve freelancers with whom the agreement was signed in control.

According to generally accepted rules, the actions of companies that are directly related to the acceptance or issuance of funds in cash are considered cash transactions. Any persons who are capable and legally capable can become their participants.

To make it possible to uniformly document the movement of finances, certain forms of documentation were formed and subsequently approved.

The forms are used by entities for cash payments and are used when conducting cash transactions. They must be filled out.

Basic documentation rightfully considered:

• expenditure order (meaning cash and receipt);
• cash book;

It is important to pay attention to the fact that representatives of the Central Bank of the Russian Federation do not have the legal right to verify the specified documentation.

Officially, the authorized representative must be provided with all relevant seals and stamps, including samples for filling out. Next, you should definitely explain your rights and obligations with a mandatory signature after review.

As for maintaining a cash book, this process is explained in detail by the regulatory legal acts of the Russian Federation.

Without exception, all entries in the cash book are subject to support by cash register and cash register companies. At the end of the work shift, the cashier must verify all the information in the document in the KO-4 form with the information that is displayed in the orders. Upon completion of this procedure, the remaining cash balance is calculated.

In the process of issuing wages to hired employees or scholarships, responsibility in forming and maintaining. All information in it must fully correspond to the information in the cash book and cash register.

Additional information on accounting for cash transactions is presented in this video.