How to organize a cash register at an enterprise. Studying the organization of the cash register at the enterprise. Receiving cash from the OP and issuing cash to a separate unit

Lecture No. 2 Cash transactions.

Regulatory regulation of cash transactions.

Cash transactions include operations to receive and spend cash Money directly from the organization's cash desk.

The 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 dated 01/05/98.

The procedure for conducting cash transactions in the Russian Federation. approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993

the federal law dated May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments”

These regulations provide

Availability of a specially equipped cash register room

Maintaining a cash book and other cash documents

Using cash registers when making payments to the population

Storing available funds in banking institutions

Spending cash received from banks strictly for the purposes specified in the check

Storing cash at the cash desk within the limits established by the servicing bank.

Organization of the cash register.

To receive, store and spend cash, an enterprise must have a cash register. The cash desk is a generalized unit that carries out and processes all cash transactions. In practice, a cash register most often includes a main cash register and a number of operational cash desks. Operational cash desks are used to accept cash from the population for goods sold using cash registers. The main cash register must have an isolated room that meets the requirements for safety and reliability in storing funds. All cash must be stored in fireproof metal cabinets.

The company's staff includes a cashier position, who is financially responsible for the safety of all valuables accepted by him. The hiring of a cashier is formalized by order of the head of the organization. After hiring a cashier, an agreement on full financial responsibility is concluded with him. On its basis, the cashier is responsible for the safety of funds in the cash register, the correct execution of cash documents and maintaining the cash book, as well as for damage caused to the enterprise, both as a result of intentional actions and as a result of dishonest attitude towards their duties. The absence of an agreement on full liability excludes the possibility of collecting the shortfall in full.

In small enterprises that do not have a cashier on staff, his duties can be performed by the chief accountant or another employee on the written order of the head of the organization, subject to the conclusion of an agreement with him on full financial responsibility.

The cashier is prohibited from entrusting his work to other persons. Access to the cash desk premises by persons not related to its work is prohibited.

Cash transactions are controlled by commercial banks that serve the enterprise. An agreement is concluded between the enterprise and the bank, according to which the cash limit is established. The cash register limit is a limit on the balance of money that can be in the cash register at the end of the day. Enterprises that do not have a limit must deposit all cash in the bank every day.

In excess of the established limit, funds can be kept at the cash desk only on the days of issue wages, pensions, travel allowances, etc. within three working days, including the day you receive money from the bank.

In turn, the Central Bank of the Russian Federation regularly sets a limit (restriction) on cash payments between legal entities one operation per day. Currently, this limit is 100,000 thousand rubles.

For non-compliance by organizations with the conditions for working with cash, as well as non-compliance with the procedure for conducting cash transactions, measures of financial responsibility may be applied to them.

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 eliminate 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 cash transactions of the organization 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 the reliability and control of cash flows or compliance with 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 from 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, for transactions with individuals the same restriction applies 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. It is mandatory to carry out inventories when changing cashiers and conducting planned annual inventories of the balance sheet assets of the enterprise. 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 from the accounting department the latest primary documents cash accounting. 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 taken into account with the preparation of posting Dt 50 - Kt 91-1 for the entire amount of the surplus.

The Central Bank established new rules for conducting cash transactions. Their implementation has become mandatory for everyone involved in commercial activities.

Concept of cash transaction

Cash transactions include

• reception
• issuance
• storage
• cash recalculation,

• filling
• conducting
• reception
• issuance of documents that accompany monetary transactions.

Any movement or movement of funds must be reflected when conducting a cash transaction. There is a certain order that must be strictly followed.

Theoretically, only those who do not handle cash can be relieved of the duties of maintaining a cash register and conducting cash transactions. Accordingly, they can only accept money and make payments by bank transfer. In reality, this option is an exception to the rule.

In this case, during the audit, the tax inspector is informed in free form that only non-cash payments are carried out. The application must be documented.

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New order from June 1, 2014

On June 1, 2014, instead of the expired Regulation of the Central Bank (CB) of the Russian Federation dated October 12, 2011 No. 373-P, the Central Bank Directive dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and simplified procedure conducting cash transactions by individual entrepreneurs and small businesses.” The document has passed state registration with the Ministry of Justice of the Russian Federation.

Now, according to the new procedure, for individual entrepreneurs (IP) and small businesses (small enterprises - SE), the limit on the amount of cash in the cash register has been lifted. The limit rule remains only for organizations that are not small businesses.

There, the formulas by which the cash limit is calculated remain the same: either based on actual cash expenses, or based on the volume of revenue. But the relaxation was still made. Now such enterprises can choose the formula for calculating the cash limit that is more favorable to them.

In particular, the strict rule for enterprises that do not have cash revenue to set a cash limit only on actual cash expenses has been canceled. That is, now such enterprises can change the limit to their advantage. Moreover, the tax inspectorate is deprived of the right to recalculate the newly established limit and can only control whether it is observed or not.

However, in order to avoid conflicts with tax authorities, it is better for the owners (or executive directors) of such enterprises to play it safe - to issue an order with reference to the Central Bank Directive No. 3210-U stating that from June 1, 2014, a new procedure for setting the limit has been established.

Innovations for individual entrepreneurs and small businesses

They are as follows:

— individual entrepreneur now you are not required to maintain both the cash book itself and, accordingly, cash receipts and cash orders (the rule for maintaining cash documents applies only to those individual entrepreneurs who operate under special tax regimes specified in the tax legislation);

— another relaxation applies to both individual entrepreneurs and small enterprises: they were removed from the obligation to draw up a register of deposited amounts (before the entry into force of Central Bank Directive No. 3210-U, an individual entrepreneur or a cashier of an individual enterprise was required to enter into the register on the last day of cash disbursement the funds not received by for any reason by employees of the amount of “cash”). According to the new procedure, on the last day of issuing money, an individual entrepreneur or an MP cashier must only write down “deposited” in the statement (opposite the employee’s last name) and seal the entry. Then the individual entrepreneur displays in the statement the amount of “cash” issued in fact and the amount to be deposited, and signs the statement. In a small enterprise, the procedure is the same, only the cashier performs them, after which he passes the statement to the chief accountant or another authorized person for signature;

- the new procedure contains another relaxation for individual entrepreneurs operating under special tax regimes and small enterprises - an individual entrepreneur or cashier may not keep a cash book on days when there were no cash payments;

- according to Central Bank Directive No. 3210-U, MP cashiers can make changes to cash documents (but not to cash receipts and debit orders!). For example, in a cash book you can cross out an incorrect entry, enter the correct one next to it and seal the correction with the cashier’s signature (but be sure to decipher the essence of the corrections - why, in connection with what).

Types of cash transactions

The cash register carries out incoming and outgoing cash transactions.

1. Receipt cash transactions are the receipt of money to the cash desk from any sources.
2. Expense cash transactions define the action associated with the withdrawal of cash from the cash register.

Expense cash transactions include:

• payment of advances and salaries to employees
• issuance of travel and hospitality expenses
• issuance of cash for business needs
• transferring money to the bank
• social payments

Who can conduct cash transactions

Cash transactions have the right to be conducted by a cashier or another person who is vested with these powers by the head of the organization. In both cases, it is necessary to issue an appropriate order.

Most likely, in a small business, based on workload standards, one cashier will be enough. But if there are several of them, then the position of senior cashier is introduced according to the staffing table.

If we consider a situation where there are no employees, then cash transactions are carried out by an individual entrepreneur.

Regulations on conducting cash transactions

The procedure for conducting cash transactions is determined by the Regulations of the Central Bank of the Russian Federation. According to this provision on cash transactions, individual entrepreneurs and small businesses are required to comply with a certain procedure for recording cash transactions. Previously, the document did not apply to this category of entrepreneurs.

To regulate the order of money circulation, everyone who uses cash must adhere to cash discipline.

Documentation of cash transactions

1. To confirm the movement of funds, a receipt (PKO) and an expense (RKO) cash order are used. They relate to primary documents for cash transactions and have a generally accepted approved form.

Receipt order
It indicates the source of funds.

According to the rules, an order form and a receipt for this order must be filled out. But in practice, there are cases when they are limited to filling out only the receipt. The filling rules do not allow this option. First, the order form must be filled out, and then a receipt must be issued.

When additional documents are attached, they must be indicated in the order. Such documents can serve as an act of work performed or services rendered.

The cash receipt order is signed by an accountant or other authorized person. But these powers must be confirmed by a power of attorney.

Money must arrive at the cash desk on the day the receipt order is drawn up. Otherwise, it is invalid. Timely preparation of an order is one of the points of compliance with cash discipline.

An expense cash order is used to issue cash from the cash register.
It is filled out immediately before funds are issued. The amount is entered by hand by the recipient himself.

2. All information is entered into the cash book.

It must be filled out regularly and on time. This is a mandatory document. It doesn't matter whether a cash register is used or not.

Careful maintenance of a cash book is, first of all, cash discipline, which must be strictly observed.

Basic requirements for its design:

• All details must be indicated on the first sheet
• The cash book is intended for maintaining only one calendar year and no more
• All pages must be numbered and then stitched. Their total number is indicated on the last page

The cash book is filled out on the basis of cash orders: incoming and outgoing.

3. If there are employees, then cash payments are formalized by payroll or payroll.

Accounting of cash transactions

Accounting for cash transactions involves monitoring the movement of cash.

To carry out cash-related transactions, account 50 “Cash” is used in the accounting chart of accounts.

Receipts of funds are accounted for as a debit, while expenses (payments) are accounted for as a credit. If necessary, subaccounts are used, such as:

• accounting for receipts and expenditures of money in national currency
• moving funds across different cash desks, if there are several of them
• movement of monetary documents

Synthetic accounting of transactions is carried out on the Cash desk account. It allows you to track all cash movements.

Audit of cash transactions

The tax inspector checks the cash discipline procedure. In the course of it it turns out:

• How is the cash register monitored?
• Is the cash book maintained correctly?
• checking the compliance of reports with primary documentation
• How fully are the funds received from the bank accounted for?
• correspondence of records with bank data
• use of funds received from the current account for their intended purpose
• control over compliance with the established cash limit is checked

To avoid the imposition of penalties, it is necessary to monitor whether the following are filled out and executed correctly:

• cash book
• reports on receipt and debit orders
• supporting documents that are necessary for operations.

If these mandatory rules are observed, the organization of cash management will be considered satisfactory and the audit of cash transactions will end with a positive result.

Rules for conducting cash transactions

IN general order Cash transactions include:

• reception, safety and issuance of funds
• preparation of the attached documents
• cash register audit
• compliance with cash discipline.

Based on this, rules for conducting cash transactions have been established.

A small business representative or individual entrepreneur must necessarily set a cash limit.

A special place is allocated in the premises for cash register operations. At the end of the day, the remaining cash is calculated and withdrawn. This must be done daily.

To set a limit, an administrative document is drawn up. It is fixed by order in any form. There is no need to notify anyone. The period for which the limit is set is also decided independently.

Individual entrepreneurs and small businesses are required to:

• determine the limit on the balance of money in the cash register. Released funds in excess of the established limit must be kept in bank accounts
• All cash transactions must be documented with a receipt (PKO) and an expense (RKO) cash order. All necessary cash documents must be available
• Maintain a cash book daily. Enter all entries into it, i.e. make a full posting of cash to the cash desk
• The head of the organization (individual entrepreneur) is obliged to provide the organization with complete management of cash transactions
• Accumulation of cash in excess of the established limit is not allowed. An exception may be paydays and weekends (non-working holidays) if cash transactions were carried out.

The safety of cash is ensured on our own. The head of the enterprise (individual entrepreneur) is responsible for the timely transfer of money to the bank and for the limit of funds in the cash desk.

The cashier is responsible for maintaining cash documents; cash transactions are monitored by the manager and accountant.

Cash transactions can be carried out in paper form or electronically. Cash documents maintained on a computer must be printed and filed into the cash book once a year.

Violations of the rules for conducting cash transactions

Liability for violation of cash transactions provides for penalties. For officials they range from 4,000 rubles. up to 5,000 rubles, for enterprises – from 40,000 rubles. up to 50,000 rub.

Compliance with the basic provisions when conducting cash transactions is guaranteed to insure you against errors associated with cash discipline. To do this, you must comply with the current rules and carefully monitor upcoming changes.

From June 1, 2014, a new procedure for conducting cash transactions will be introduced. It will become much simpler.

• The number of details in the cash book will be reduced. You will not need to enter account numbers.
• Filling out the incoming and outgoing form will become easier.
• The cash limit will be lifted.
• The obligation to maintain a cash book will be abolished.

But there are still rules in force when, when conducting cash transactions, it is necessary to fill out a cash book, reflect all cash transactions of an individual entrepreneur (LLC), draw up cash documents: cash receipt orders (PKO), cash outflow orders (COS) and comply with the cash settlement limit.

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;
• puts his signature and gives the statement for signature to the chief accountant/accountant (in his absence, to the manager).

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

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

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

Book of accounting of accepted and issued cash

If a company or individual entrepreneur has several cash registers, then transactions involving the transfer of cash during the working day between the senior cashier and cashiers are recorded by the senior cashier in the book of 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.

The definition of an enterprise's cash desk is given in clause 1.2 of Regulation No. 637. Thus, cash register- this is a room or place for making cash payments, as well as receiving, issuing, storing cash, other valuables, and cash documents.

As you can see, the current requirements for the cash register cannot be called particularly strict. At the same time, it should be noted that the responsibility for ensuring the safety of cash falls on the managers of enterprises. After all, if, through their fault, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, then it is the managers who will bear responsibility for this in the manner established by the legislation of Ukraine (clause 4.1 of Regulation No. 637) (see sanctions in the Accountant's Directory on p. 70).

We also remind you that storing cash and other valuables that do not belong to the enterprise is prohibited.

The responsible person at the cash desk of an enterprise is the cashier. He carries out transactions for the receipt and issuance of cash, documents them and bears full financial responsibility for the safety of all valuables accepted by him. For this, in accordance with clause 4.7 of Regulation No. 637, the head of the enterprise, when hiring a cashier, must conclude full liability agreement. The standard form of such an agreement is given in Appendix 2 to Resolution No. 447 4. Only after concluding an agreement with the cashier on full financial responsibility can he be allowed to perform his duties.

(4 The specified resolution is valid (letter of the Ministry of Labor dated May 27, 2008 No. 146/06/186-88).)

In particular, according to the Directory of Qualification Characteristics of Professions, the responsibilities of a cashier include:

Carrying out operations related to the receipt and issuance of cash through the cash desk of the enterprise;

Ensuring the safety of all accepted values;

Receiving cash from bank institutions;

Filling out a cash book based on incoming and outgoing cash documents on the day they are received or issued;

Checking the correctness of completion and availability of all details on incoming and outgoing cash orders, as well as the applications specified in these documents (applications, invoices, invoices, certificates, etc.);

Signing cash receipt orders and expense documents immediately after receiving or issuing cash on them;

Issuing receipts to the person who deposited the cash at the cash desk;

Registration of issued and deposited amounts related to wages (puts a stamp “Deposited” or makes a corresponding entry in the payroll next to the names of persons to whom payments related to wages were not made within the established period; draws up a register of deposited amounts, actually indicates in the payroll the amount paid and the amount to be deposited, reconciles this amount with overall result on the payroll and puts his signature);

Issuing cash receipts for the amount actually issued on the payroll, submitting them for registration;

Daily withdrawal at the end of the working day of the balance of funds in the enterprise's cash register and transfer of the cashier's report to the accounting department along with receipts cash orders and expense documents signed by the person exercising control over cash transactions.

In practice, specific requirements for the cashier of an enterprise, a list of his duties and functions, as well as the procedure for holding him accountable for failure to fulfill the functions assigned to him are established taking into account the requirements of the Directory of Qualification Characteristics of Professions in Job description cashier, which is approved by the head of the enterprise and brought to the attention of the employee under his signature.

Based on Art. 134 Labor Code cashiers of enterprises, in case of failure to ensure the safety of funds entrusted to them and other material assets, carry responsibility in full size damage caused to the enterprise through their fault.

The cashier can be:

Or an individual employee with a significant volume of cash transactions at the enterprise;

Or a person who combines these duties with another position (usually an accountant or chief accountant).

At enterprises whose staffing schedule does not provide for the position of a cashier, the performance of his duties may be assigned, in accordance with the written order of the manager, to an accountant or other employee with whom an agreement on full financial responsibility is drawn up.

It must also be remembered that in accordance with clause 4.8 of Regulation No. 637, the cashier is prohibited from entrusting the work assigned to him to other persons. If it is necessary to temporarily replace a cashier, the performance of his duties is assigned to another employee in accordance with the written order of the manager. At the same time, an agreement on full financial responsibility is concluded with such an employee for the duration of his duties as a cashier.

In the absence of a cashier (for example, due to illness, etc.), the valuables transferred to his responsibility are recalculated by another cashier to whom they are transferred, in the presence of the manager and chief accountant or in the presence of a commission appointed by the head of the enterprise. An act is drawn up on the results of the recalculation and transfer of valuables, which is signed by the indicated persons.

You can also read about the duties of the cashier and his responsibilities in No. 11/2008 on p. eleven.