Lectures No. 9,10

Topic No. 6 Accounting for monetary and settlement transactions

Economic relations are a necessary condition for the activity of an enterprise, since they ensure uninterrupted supply, continuity of the production process, and timely shipment and sale of products.

Economic ties are formalized and secured by agreements, according to which some enterprises are suppliers, while others are buyers, consumers, and therefore payers. For timely arrival Money We need a clear organization of payments between buyers and suppliers.

The economic process involves monetary payments:

With the personnel of the enterprise;

With a budget;

With social and pension insurance funds;

With suppliers and contractors;

And other calculations.

Funds can be in the form of cash on hand, stored in current or special bank accounts, or in the form of securities.

Enterprises, regardless of their form of ownership, are required to store their funds in banking institutions. Settlements for your obligations with other enterprises usually occur by bank transfer. In this case, the bank acts as an intermediary in settlements.

Relations between banks and clients are contractual in nature. Clients independently choose banks for credit and settlement services and can carry out all types of banking operations in one or more banks.

In addition to current accounts, banks can open special accounts for storing funds for strictly designated purposes. Clients can open the required number of current, deposit, currency and other accounts in banks.

Cash received from the bank by enterprises is spent strictly for its intended purpose, namely to pay wages, for travel expenses, for the purchase of goods and other business needs.

Enterprise cash desk

All enterprises are required to keep funds in a bank, and in order to make cash payments, each organization must have a cash desk and maintain all the necessary documentation in the prescribed form.

The company's staff must include a cashier position who is financially responsible for the safety of all valuables accepted by him. After issuing an order to hire or transfer an employee to the position of cashier, the manager must familiarize him with the Regulations on the management of cash transactions in national currency in Ukraine, approved by NBU Resolution No. 637. Then a liability agreement is concluded with the cashier. Based on the agreement, the cashier is responsible for the safety of funds in the cash register, registration of primary cash documents and maintaining the cash book, as well as for the safety of all valuables accepted by him.

In small enterprises, the duties of a cashier can be performed by the chief accountant or another employee by order of the manager.

The cashier is prohibited from entrusting the work assigned to him to other persons.

The cash register room must be specially equipped. Access to the cash register premises by persons not related to its work is prohibited and the doors to the cash register must be closed from the inside during transactions.

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

The maximum amount of cash settlements between one enterprise and another within one day is established by a resolution of the NBU Board. At the moment this amount is 10,000 UAH. Moreover, it does not matter whether the calculations were made using one or more documents. The number of enterprises is not limited. Above the limit, payments are made in non-cash form. This restriction does not apply to

Settlements with individuals and state trust funds;

Voluntary donations;

Payments for consumed electricity;

Calculations of enterprises during the purchase of agricultural products;

Use of funds issued for a business trip.

To speed up cash turnover for enterprises, they establish limit of cash register and deadline for delivery of cash proceeds.

Setting a cash limit produced by the enterprise on one's own based on the calculation of the cash balance limit in the cash register.

Enterprises have the right to keep in their cash register funds that relate to the wage fund, as well as pensions, scholarships, dividends in excess of the established limit for 3 working days, including the day of receipt of cash from the bank.

Amounts of cash received from the bank and not used for their intended purpose within the established period are returned to the bank no later than the next business day. Or they can remain in the cash register within the established limit.

Cash transactions. Primary cash documents.

All cash transactions are documented with cash orders, expense statements, documents on transactions using payment cards and other cash documents that, in accordance with the law, would confirm the fact of receipt or issue of cash.

Incoming cash orders and receipts for them, as well as expense orders and statements must be filled out by the accountant in dark ink with an ink or ballpoint pen, using typewriters, computer tools or other methods that would ensure the proper safety of these records for the prescribed period.

Corrections in cash orders are prohibited.

Cash orders are recorded by the accountant in the register of cash documents.

Having received a cash order or expense sheet, the cashier must check:

Availability and authenticity of relevant signatures;

Correctness of the document

Availability of the applications listed in the document.

Cash orders are signed by the cashier immediately after execution, and the annexes to them are stamped “PAID”

Cash acceptance at the cash desk is drawn up with a cash receipt order (PKO), signed by the chief accountant or a person authorized by the head of the enterprise. A receipt is issued about the receipt of money, which is a tear-off part of the order with a seal imprint.

The issuance of cash from the cash desk is formalized by a cash receipt order (RKO) or an expense sheet. Documents for cash disbursement must be signed by the manager and the chief accountant. Expense orders may be accompanied by a statement, calculations, etc.

When dispensing cash, the cashier requires you to present your passport. The individual signs the expense order, indicates the amount received in words.

The document that evidences the delivery of proceeds to the bank is the corresponding receipt for the bank's cash deposit order. If the proceeds were handed over to the bank through collectors, then the company must have a copy of the accompanying statement for the bag of cash, certified by the signature and seal of the collector.

Payments related to wages are made by the cashier either according to the cash register or according to the expense sheet. On the title page of the statement, an authorization inscription regarding the issuance of cash is made. RKO is drawn up on the basis of a statement and is registered after all payments.

Organizations (IEs) independently determine measures to ensure the safety of cash during cash transactions, storage, transportation, as well as the procedure and timing of internal checks of cash (clause 7 of Bank of Russia Directive No. 3210-U dated March 11, 2014). The procedure for conducting cash transactions in general in the Russian Federation is established by the Central Bank of Russia.

It is important for organizations and individual entrepreneurs to follow the procedure for conducting cash transactions. After all, violating this order will result in a significant fine (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation):

• for an organization - from 40 thousand rubles. up to 50 thousand rubles;
• for its officials and individual entrepreneurs - from 4 thousand rubles. up to 5 thousand rubles

The procedure for conducting cash transactions in 2019: cash limit

The organization must have a cash limit.

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

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

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

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

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

Cash transactions in 2019: cash limit for separate divisions

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

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

Conducting cash transactions in 2019: exceeding the cash limit

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

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

Cash transactions: cash payment limit

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

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

Cash rules

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

Rules for conducting cash transactions: who conducts cash transactions

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

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

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

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

Documentation of cash transactions

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

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

Cash transactions: who signs documents

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

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

Cash acceptance

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

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

• presence of the signature of the chief accountant or accountant (in their absence, the signature of the manager) and checks this signature with the available sample;
• compliance of the cash amount indicated in figures with the amount indicated in words;
• availability of supporting documents named in the PKO.

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

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

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

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

Cash withdrawal

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

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

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

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

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

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

Cash withdrawal for salary payments

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

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

The employee must sign the statement.

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

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

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

Issuing cash to an accountant

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

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

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

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

Conducting cash transactions: issuing cash by proxy

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

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

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

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

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

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

Book of accounting of accepted and issued cash

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

Cash book

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

Method of registration of cash documents and books

They can be drawn up on paper or in in electronic format(clause 4.7 Instructions).

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

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

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

Electronic documents are signed with electronic signatures.

It is prohibited to make corrections to documents issued electronically.

enterprise cash register reporting

To store funds and perform settlements with them, a cash register is created in every enterprise, organization or institution.

The cash desk is a specially equipped isolated room with an alarm system and/or devices that prevent unauthorized persons from entering, fireproof metal cabinets for storing money and securities. The doors to the cash register during transactions (for example, issuing wages, accountable amounts, etc.) must be locked with inside. Access to the cash desk premises by persons not related to its work is prohibited.

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

All cash and securities should be stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which, at the end of the cash register operation, are locked with a key and sealed with a cashier's wax seal. The keys to the metal cabinets and seals are kept by the cashiers, and the recorded duplicate keys in bags, boxes, etc., sealed by the cashiers are kept by the managers of the enterprise and at least once a quarter the commission checks them, the results of which are recorded in the act.

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

Before opening the cash register and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, and make sure that the security alarm is in working order.

In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash register until their employees arrive.

In this case, the manager, chief accountant or persons replacing them, as well as the cashier of the enterprise, after receiving permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash register. This check must be completed before cash transactions begin.

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

Cash transactions are carried out by the cashier, who is an official with full financial responsibility for the safety of all money and securities accepted for storage and for any damage caused to the enterprise, both as a result of intentional actions and as a result of a negligent or dishonest attitude towards his duties. To do this, when hiring him, the manager is obliged to familiarize him, against receipt, with the procedure for conducting cash transactions and conclude an agreement on full individual financial responsibility.

The cashier is prohibited from entrusting the work assigned to him to other persons, or from storing cash and other valuables that do not belong to the enterprise in the cash register.

At enterprises that have one cashier, if it is necessary to temporarily replace him, the fulfillment of the duties of a cashier by order of the manager is assigned to another employee. An agreement on full financial responsibility is also concluded with this employee and familiarization is made with the procedure for conducting cash transactions against a receipt.

In cases where a cashier suddenly leaves work, the funds and securities in the cash register are immediately recalculated by another cashier, to whom everything is transferred, in the presence of the head and chief accountant of the enterprise or a commission created for these purposes. The results of the recalculation and transfer are documented in an act.

To issue wages, bonuses and other cash payments to departments, by order of the manager, special persons (public cashiers) can be appointed, who, on receipt, receive money from the cash register in accordance with the need, and then report to the cashier. With such persons, as well as with the cashier, an agreement is concluded on full financial responsibility when he is assigned responsibilities for distributing money, and they are subject to all the rights and obligations established for cashiers.

Accountants and other employees who have the right to sign cash documents are not involved in performing the duties of cashiers (with the exception of small and other enterprises that do not have a cashier on staff).

Organizations can keep money in cash only within the limit set by the servicing bank. The organization must deposit all funds in excess of this limit to the bank. True, there is one exception to this rule. It is allowed to keep money in the cash register in excess of the limit for the issuance of salaries, payments social nature and scholarships. True, no more than three working days (for enterprises located in the Far North and equivalent areas - up to five days), including the day of receiving money from the bank (clause 2. 6. Regulations No. 14-P, clause 9 The procedure for conducting cash transactions approved by the Central Bank on September 22, 1993 N 40). Organizations do not have the right to accumulate cash in excess of the limit in the cash register for future expenses, including wages (clause 7 of the Procedure for Conducting Cash Transactions). Organizations must comply not only with the cash limit, but also with the cash limit with other firms or individual entrepreneurs. From July 22, 2007, the Central Bank established a new limit for cash settlements, which is 100,000 rubles (Central Bank Directive No. 1843-U dated June 20, 2007), until the end of the transaction, i.e. if today the organization settled with a partner 40,000 rubles, then tomorrow she can pay another 60,000 rubles under the same agreement.

To set a cash balance limit in the cash register, an organization must annually submit to the bank a special form “Calculation for establishing a cash balance limit for an enterprise and issuing permission to spend cash from the proceeds received at its cash desk” (form No. 0408020) and is issued in two copies . When setting a limit, the bank makes a note on both copies of the calculation about the value of the limit, indicates the purposes for which the organization can spend cash proceeds, and certifies the calculation with the signature of the manager and its seal. The second copy of the calculation returned to the organization serves as confirmation of the established cash balance limit.

The limit on the cash balance in the cash register is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of its mode of operation, the procedure and timing of depositing cash into the bank, ensuring safety and reducing counter transportation of valuables.

In this case, the limit on the balance of money in the cash register can be set:

• - in the amounts necessary to ensure normal operation of the organization from the morning of the next day;
• - within the limits of average daily cash revenue;
• - depending on the established deadlines for delivery and the amount of monetary proceeds;
• - within the limits of the average daily cash expenditure (except for wages, social payments and scholarships).

By representative offices, branches and others separate units of an enterprise located outside its location, drawing up a separate balance sheet and having bank accounts, the limit on the cash balance in the cash register is established by the servicing banks at the place of opening the corresponding accounts of the structural divisions.

If an enterprise has several accounts in different banks, then in order to set a cash limit in the cash register, it can contact any of them. After the bank sets the limit, the company must send notices of this limit to all banks where it has accounts.

If necessary, the limit can be changed during the year at the reasonable request of the organization, as well as in accordance with the bank account agreement.

Until the cash limit is set, it is considered equal to zero, and it turns out that the organization is obliged to hand over all cash to the bank.

If an organization keeps money in excess of the established limit in the cash register, it may be fined for this under Art. 15. 1 of the Code of the Russian Federation on administrative offenses. Thus, officials of an organization can be fined 40 - 50 minimum wages (4000 - 5000 rubles), and the organization itself - 400 - 500 minimum wages (40,000 - 50,000 rubles).

According to the Procedure for Conducting Cash Operations, banks control them (clause 41 of the Procedure). However, its employees cannot draw up reports of violations - only the police and tax authorities have this right (clauses 1, 2, article 28. 3 of the Administrative Code). They must also review the inspection materials and issue a decision on fines (Articles 23.5, 23.3 of the Administrative Code). It should be noted that police officers also have the right to come to the company and conduct an inspection. But they can only check what is within the scope of their competence: “the technical strength of cash registers and cash points, ensuring conditions for the safety of money and valuables” (clause 42 of the Procedure).

Cash received by enterprises from banks is spent for the purposes specified in the check - payment of wages, issuance against an advance report, for travel expenses, etc., which are issued from the enterprise's cash desk.

The issuance of cash on account for expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes.

Persons who received cash on account are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day of their return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final payment for them.

Cash transactions are formalized using standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee Russian Federation in agreement with the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation.

The procedure and timing of the inventory of money at the cash desk is determined by the head of the organization. But in some cases, inventory is required by law.

Let us recall the cases of mandatory inventory of money in the cash register:

• - before preparing annual financial statements;
• - when changing the chief accountant or cashier;
• - if facts of cash theft have been revealed;
• - if cash was partially or completely destroyed due to a natural disaster, fire, or other emergency;
• - before drawing up the liquidation balance sheet.

The inventory is carried out by a special commission appointed by order of the head.

Based on the results of the inventory, a cash inventory act is drawn up (form No. INV-15), which is drawn up in two copies: one copy of the act is transferred to the organization’s accounting department, and the second remains with the financially responsible person.

When changing financially responsible persons, the act is drawn up in three copies: one copy is transferred to the financially responsible person who handed over the valuables, the second to the financially responsible person who accepted the valuables, and the third to the accounting department.

The cash accounting area is considered the most conservative among accountants. Indeed, if you raise the regulatory documents beyond recent years forty to fifty, we will see that the rules for conducting cash transactions have not changed much over the past time, and the synthetic accounting of cash transactions at the enterprise is still the same as before.

All changes in cash accounting can be classified into two categories. The first take into account changes in the technical equipment of modern accounting work. The latter are a consequence of the development of market relations in the country, the need to exclude shadow and corruption schemes in business activities, and in short, they are a way to increase financial discipline in the country through the establishment of strict organizational rules for conducting cash transactions at the level of individual organizations.

Organizing the cash register

Any business procedures related to the circulation of money in cash and indirect form in an organization are carried out through the cash desk. The category of cash includes coins and bills, and the indirect form includes the so-called monetary documents. These may be bills, stamps and other similar documents.

The cashier should be responsible for carrying out cash operations. In companies that belong to the categories of micro and small businesses and do not have the ability to maintain a separate cashier staff, this responsibility can be assigned to any of the employees who is a financially responsible person.

An agreement on the full financial responsibility of the cashier must be drawn up with the cashier or the employee performing his duties. In addition, some organizations are introducing the so-called “Cashier Obligation” into internal circulation, which is a more detailed and adapted version of the checkmate agreement for this position. responsibility. The main responsibilities of a cashier are provided for in the standard job description.

To carry out cash transactions, the organization can equip a specially designated room with a separate entrance to it. In this room, cash and similar documents are stored, received and issued. However, if an organization does not have the financial or technical ability to equip a full-fledged cash office, or there is no need to maintain it, it makes the decision on the arrangement and operation of a “cash issue area” independently.

Documentation of cash at the cash desk

All main types of cash flows and documents equivalent to them can be presented as follows:

Documentation of the organization's cash transactions is carried out using the established forms:

• Receipt order
• Withdrawal slip
• Journal of registration of cash documents
• Cash book (book for registering cash transactions)
• Book of accounting of received and issued funds and documents

In addition, organizations are required to use documents in the forms established by the Central Bank of the Russian Federation to ensure reliability and control of cash flow or compliance cash discipline.

Cash discipline

Organizations of any legal form, regardless of the scope of their production and economic functioning, are required to store funds in accounts in banking institutions. The procedure, size and timing of collection and storage of cash at the cash desk are established by the organization and agreed upon with the bank when concluding an agreement for cash collection. This procedure and timing are determined by the organization based on calculations of cash needs and plans for its receipt.

At the cash desk of the organization, cash (without taking into account documents equivalent to them) can be stored only in amounts limited by the established limit. In 2014, as before, starting in 2012, the cash balance limit is determined by the organization independently. To calculate the limit, a formula is provided:

Lon = Op: Pr × Ds,

Where:
Lon is the cash balance limit;
Op – the volume of revenue for a certain billing period;
Pr – billing period;
Дс – number of working days between collection days.

The billing period should not exceed 92 working days. The number of working days between the dates of cash collection to the bank should not exceed seven.

In the case where the organization did not calculate the cash balance limit in the cash register, such a limit is considered to be zero by default.

Any amount of cash in the cash register will be considered an excess amount.

Excessive storage of cash is allowed only for funds to pay salaries to employees. The period of stay of this money in the cash register should not exceed three working days from the moment of receipt. For organizations operating in the Far North and equivalent territories, this period increases to five calendar days.

Federal legislation requires all organizations to use cash register equipment when making cash payments in relation to transactions for the sale of services or goods. The list of organizations exempt from this obligation has been significantly narrowed by 2014. In addition to cash register equipment, organizations can use payment terminals for settlements bank cards. The use of PRT does not eliminate the need for a cash register when making payments to customers.

The range of payments that can be made using cash received at the organization’s cash desk in the form of revenue is also narrowed. In 2014, cash received by the organization's cash desk from third parties cannot be used for:

• Transactions of purchase and sale of securities,
• Real estate rental payments,
• Issuance and repayment of loans or borrowings,
• Conducting various lotteries and gambling.

For these purposes, you can now use only those cash funds that were withdrawn from the organization’s current account.

Cash register devices must comply with the requirements imposed by law. KKM must be registered with the territorial tax authority. Thus, payments made in cash are documented with a cash receipt order of the established form and a cash receipt. The cash register must be equipped with a “fiscal memory” and comply with the list of the State Register of Cash Register Equipment. The use of cash register equipment included in the State Register before January 1, 2011 and not meeting the requirements of Federal Law No. 103 is prohibited after January 1, 2014.

In addition, you need to take into account Additional requirements requirements for cash register:

• Mandatory presence of mandatory details printed on the cash register receipt;
• The ability to transfer to the payment and settlement terminal information about payments made and information for printing a cash receipt by the terminal or ATM (both only in uncorrected form).

In accordance with the standard established by the Central Bank, the maximum amount of cash payment for one transaction between legal entities should not exceed 100,000 rubles. In 2014, the same restriction applies to transactions with individuals in a softer form; the upper limit is raised to 600,000 rubles. Subsequently, the Ministry of Finance plans to reduce it to 300,000 rubles.

Responsible for compliance with cash discipline at the enterprise are the manager, chief accountant and cashier. The control function regarding the organization’s compliance with cash discipline is assigned to servicing banks, which the Central Bank obliges to carry out appropriate inspections at least once every two years.

Accounting for cash transactions

Accounting for cash is carried out on an active synthetic account 50, and documents equivalent to it are carried out on a synthetic account 56. The debit of the accounts takes into account the receipt, and the credit the payment of cash and the issue monetary documents. Sub-accounts can be opened for the account, for example, a separate sub-account for monetary documents.

If an organization receives and issues cash in separate areas in its activities, sub-accounts of operating cash desks and a sub-account “main cash desk” (or “organization cash desk”) can be opened. This type of accounting is recommended because it allows for more detailed control of the flow of funds across areas of responsibility.

If an organization has the right to conduct cash payments in foreign currency, special sub-accounts are opened to account 50 for the types of currencies in which their separate accounting is maintained. Transactions in the currencies of other countries are reflected in accounting records in ruble terms at the official exchange rate at the time of the transaction.

Simplified cash accounting looks like this:

• Support of receipt and disposal operations with primary documents;
• Registration of primary documents in relevant journals;
• Drawing up entries when processing primary documents;
• Transferring data from primary documents to the cash book;
• Filling out accounting registers based on the cash book.

In addition, in order to control the storage and movement of cash in the organization, a cash register inventory can be carried out.

Cash register inventory

The basis for conducting an unscheduled sudden inventory of the cash register may be an order from the head of the organization. Inventories are carried out without fail when cashiers change and when scheduled annual inventories of the enterprise's balance sheet assets are carried out. In the latter case, the inventory of the cash register is the first inventory procedure carried out by the commission.

Immediately before the start of the inventory, the commission accepts the latest primary cash accounting documents from the accounting department. Receipts are received from financially responsible persons regarding the completeness of the transfer of primary documents to the accounting department and the posting/writing off of incoming/outgoing funds.

During the inventory of the cash register, any transactions with cash or monetary documents are stopped. At the cash desk, a page-by-page recalculation of the cash in it and a census of monetary documents are carried out. The commission verifies the data accounting and actual cash and cash documents.

The results identified during the inventory process are reflected in the act. The act is drawn up in two copies, signed by the commission and the cashier, who is given one of the copies. If the inventory is carried out regarding the delivery and acceptance of cases between cashiers, the act is drawn up in triplicate, since each of them is given signed copies.

Identified shortages/surpluses are reflected in the act with a mandatory explanation of the circumstances of their occurrence. Financially responsible persons are required to provide an explanatory note regarding the reasons for the occurrence of surpluses or shortages.

The shortage of cash or monetary documents (in monetary equivalent) is recovered from the cashier by making accounting entries:

• Dt 73-2 – Kt 94 – cashier’s debt for identified shortages;
• Dt 50 – Kt 73-2 – repayment by the cashier of the debt for the shortage.

Surpluses identified during inventory are accounted for and are taken into account with the preparation of posting Dt 50 - Kt 91-1 for the entire amount of the surplus.

All enterprises are required to keep funds in a bank, and in order to make cash payments (receipt, storage and spending), each organization must have a cash desk and maintain all the necessary documentation in the prescribed form.

Main regulatory documents regulating the conduct of cash transactions are:

· Regulations on the rules for organizing cash circulation on the territory of the Russian Federation, approved by the Board of Directors of the Bank of Russia;

· The procedure for conducting cash transactions in the Russian Federation was approved by the decision of the Board of Directors of the Central Bank of Russia;

· Decree of the Government of the Russian Federation dated July 30, 1993 No. 745 (as amended on December 2, 2000) “On approval of the regulations on the use of cash registers when making cash settlements with the population and the list of certain categories of enterprises (including individuals those carrying out entrepreneurial activities without forming a legal entity, if they carry out trade operations or provide services), organizations and institutions that, due to the specifics of their activities or the characteristics of their location, can carry out cash settlements with the population without the use of cash registers.

In accordance with these documents, all enterprises, organizations and institutions, regardless of their organizational and legal form, are obliged to:

· receive received cash to the cash desk, store available funds in bank institutions;

· make payments on your obligations to other enterprises, as a rule, by bank transfer, and in cash - within the amount established by the Central Bank of the Russian Federation (in accordance with the Directive of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount for cash payments in the Russian Federation between legal entities for one transaction" the maximum amount of cash settlements between legal entities is set in the amount of 60,000 rubles. one payment at a time);

· to carry out cash payments, have a cash register and a cash book. Keep cash in the cash register within the limit established by the bank;

· accept cash from the population with the mandatory use of cash registers and in compliance with the requirements of the Resolution of the Council of Ministers - Government.

The company's staff includes a cashier position, who is financially responsible for the safety of all valuables accepted by him. After issuing an order for the appointment of a cashier, the head of the enterprise is obliged to familiarize him with the Procedure for conducting cash transactions in the Russian Federation, upon receipt, after which an agreement on full financial responsibility is concluded with the cashier.

Based on the agreement on financial liability concluded with him, the cashier is responsible for the safety of funds in the cash register, the correct execution of primary cash documents and maintaining the cash book, as well as for the safety of all valuables accepted by him and for damage caused to the enterprise, both as a result of intentional actions and and as a result of a negligent or dishonest attitude towards their duties.

The agreement on financial liability with the cashier is concluded in accordance with Article 11 of the Regulations on the financial liability of workers and employees for damage caused to an enterprise, institution, organization, approved by the Decree of the Presidium of the Supreme Soviet of the USSR dated July 13, 1976. Written agreements on full financial liability can be concluded by an enterprise , an institution and organization with employees (who have reached the age of 18) holding positions or performing work directly related to the storage, processing, sale (release), transportation or use in the production process of valuables transferred to them, if the positions held by the employees or performed by them works are included in a special list approved in the prescribed manner.

The absence of an agreement on full liability excludes the possibility of collecting the amounts of shortfalls in full. In this case, only limited financial liability can be applied to the cashier: damages in an amount not exceeding his salary are recovered.

In small enterprises that do not have a cashier on staff, the latter’s duties can be performed by the chief accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of an agreement with him. If it is necessary to temporarily replace a cashier, the performance of his duties is assigned to another employee by written order of the head of the enterprise. An agreement on liability with him is concluded in the usual manner.

The cashier is prohibited from entrusting the work assigned to him to other persons.

The cash register premises must be specially equipped to ensure the necessary conditions for the safety of funds (an isolated room designed for receiving, issuing and temporary storage of cash). Access to the cash register premises by persons not related to its work is prohibited, and the doors to the cash register during transactions are locked from the inside.

The head (director) of the enterprise bears full responsibility for creating conditions for the safety of money in the cash register premises, as well as when delivering it from a bank establishment and depositing it in the bank.

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

Before opening the cash register and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, and make sure that the security alarm is in working order.