Cash documents for simplified taxpayers per year. Check yourself: the order of conducting cash transactions. Conducting cash transactions: issuing cash by proxy

Recipients of budgetary funds when maintaining cash transactions are guided by this Direction, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct operations for accepting cash, including their recount, issuing cash (hereinafter referred to as cash transactions), a legal entity by an administrative document establishes the maximum allowable amount of cash that can be stored in a place for conducting cash transactions determined by the head of the legal entity (hereinafter - cash desk), after displaying in the cash book 0310004 the amount of the cash balance at the end of the working day (hereinafter - the cash balance limit).

A legal entity independently determines the limit on the balance of cash in accordance with the appendix to this Direction, based on the nature of its activities, taking into account the volume of receipts or volumes of cash withdrawals.

A paying agent carrying out activities in accordance with Federal law dated June 3, 2009 No. 103-FZ "On the activity of accepting payments from individuals carried out by payment agents" (hereinafter referred to as the payment agent), a bank payment agent (subagent) operating in accordance with Federal Law No. 161 of June 27, 2011 -FZ "On the National Payment System" (hereinafter referred to as the bank payment agent (subagent), when determining the cash balance limit, cash accepted in the course of the activities of a paying agent, bank payment agent (subagent) is not taken into account.

Subdivision of a legal entity, at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate subdivision) that donates cash to a bank account opened for a legal entity in a bank, the cash balance limit is established in the manner prescribed by this Directive for a legal entity.

A legal entity, which includes separate subdivisions that donate cash to the cash desk of a legal entity, taking into account the limits of the cash balance set by these separate subdivisions.

A copy of the administrative document establishing a cash balance limit for a separate subdivision is sent legal entity a separate subdivision in the manner established by a legal entity.

Note: There is a sample cashier limit for 2020, which provides a detailed calculation of the cash balance. Given by the head or by order of the individual entrepreneur.

A legal entity keeps cash in bank accounts in excess of the cash balance limit established in accordance with paragraphs two to five of this clause, which is free cash.

Accumulation of cash by a legal entity in excess of set limit the balance of cash is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state forms statistical observation, to the payroll and social payments (hereinafter - other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays in the case of a legal entity conducting cash transactions on these days.

In other cases, the accumulation of cash by a legal entity at the cash desk in excess of the established limit on the balance of cash is not allowed.

Individual entrepreneurs, small businesses may not set a limit on the balance of cash.

Note: An individual entrepreneur and a small business may not set a cash limit limit. Those. keep any amount of money at the checkout.

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3. An authorized representative of a legal entity delivers cash to the bank where the legal entity has a bank account, or to an organization that is part of the Bank of Russia system that carries out the transportation of cash, cash collection, operations for receiving, counting, sorting, forming and packing cash of bank customers (hereinafter referred to as an organization included in the system of the Bank of Russia), for crediting their amounts to the bank account of a legal entity.

Authorized representative a separate subdivision may in, hand over cash to the cash desk of a legal entity, or to the bank in which a bank account is opened for the legal entity, or to an organization that is part of the Bank of Russia system, to credit their amounts to the bank account of the legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, determined by the head of a legal entity, an individual entrepreneur or another authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and duties with which the cashier must be familiarized with signature.

If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as a senior cashier).

Cash transactions can be carried out by the manager.

A legal entity, an individual entrepreneur can conduct cash transactions using software and hardware systems.

Software and hardware complexes, the design of which provides for the acceptance of banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established regulation Bank of Russia.

4.1. Cash transactions are made out by cash receipts 0310001, cash receipts 0310002 (hereinafter - cash documents).

Cash documents can be drawn up at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using electronic means payment ".

A paying agent, a bank paying agent (subagent) for cash accepted in the course of the activities of a paying agent, a bank paying agent (subagent) shall issue a separate cash receipt order 0310001.

Individual entrepreneurs, keeping in accordance with the legislation of the Russian Federation on taxes and fees accounting of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type business activities, cash documents may not be issued.

4.2. Cash documents are drawn up:

chief accountant;
an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts for the provision of services for maintaining accounting (hereinafter referred to as an accountant);
the head (in the absence of the chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the head), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, the cash documents are signed by the head.

4.4. The cashier is supplied with a seal (stamp) containing (containing) details confirming the execution of a cash transaction (hereinafter - a seal (stamp), as well as samples of signatures of persons authorized to sign cash documents when processing cash documents on paper.

In the case of conducting cash transactions and drawing up cash documents by the head, samples of signatures of persons authorized to sign cash documents are not drawn up.

4.5. If there is a senior cashier, cash transfer operations between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of records received and issued by the cashier money 0310005 indicating the amount of transferred cash. Entries in the accounting book of funds received and issued by the cashier 0310005 are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

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4.6. Cash received at the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash desk, shall be recorded by a legal entity in the cash book.

A paying agent, a bank paying agent (subagent) keeps a separate cash book for accounting for cash received in the course of the activities of a paying agent, a bank paying agent (subagent).

Entries in the cash book 0310004 are made for each incoming cash order 0310001, cash outflow order 0310002, drawn up accordingly for received, issued cash (full posting to the cash desk of cash).

At the end of the working day, the cashier verifies the actual amount of cash in the cash register with the data of cash documents, the amount of cash balance reflected in the cash book 0310004, and certifies the entries in the cash book 0310004 with a signature.

The entries in the cash book are checked against the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who carried out the said reconciliation.

If no cash transactions were carried out during the working day, entries in the cash book are not made.

5.1. Upon receipt of an incoming cash order 0310001, the cashier checks for the signature of the chief accountant or accountant (if they are absent, the presence of the head's signature) and when drawing up an incoming cash order 0310001 on paper - its compliance with the sample, except for the case provided for in paragraph two of subparagraph 4.4 of paragraph 4 of this Instruction, checks the correspondence of the amount of cash indicated in figures, the amount of cash indicated in words, the presence of supporting documents listed in the receipt cash voucher 0310001.

The cashier accepts cash on a sheet-by-sheet basis.

Cash is accepted by the cashier so that the cash depositor can observe the cashier's actions.

After accepting cash, the cashier verifies the amount indicated in the receipt cash voucher with the amount of actually accepted cash.

If the deposited amount of cash corresponds to the amount specified in the cash receipt order 0310001, the cashier signs the cash receipt order 0310001, puts on the receipts to the cash receipt order 0310001 issued to the cash depositor, an imprint of the seal (stamp) and gives him the specified receipt to the cash receipt order 0310001. When registering an incoming cash order 0310001 in electronic form, a receipt for an incoming cash order 0310001 can be sent to the depositor of cash at his request to the address provided by him email.

If the deposited amount of cash does not correspond to the amount indicated in the receipt cash voucher 0310001, the cashier invites the depositor of cash to bring in the missing amount of cash or returns the excessive amount of cash. If the depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash. The cashier crosses out the incoming cash order 0310001 (in the case of registration of the incoming cash order 0310001 in electronic form - puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the manager) to re-register the incoming cash order 0310001 by the actual deposited amount of cash.

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5.2. Abolished. - Ordinance of the Bank of Russia dated June 19, 2017 N 4416-U.

5.3. Acceptance at the cash desk of a legal entity of cash, handed over by a separate subdivision, is carried out in the manner prescribed by the legal entity, according to the incoming cash order 0310001. Prikhodnik.

6. Cash withdrawal carried out by.

The issuance of cash for the payment of wages, scholarships and other payments to employees is carried out according to cash outflow orders 0310002, payroll 0301009, payroll 0301011.

6.1. Upon receipt of an expenditure cash order 0310002 (payroll 0301009, payroll 0301011), the cashier checks for the signature of the chief accountant or accountant (if they are absent, the signature of the head) and when these documents are drawn up on paper - its compliance with the sample, except for the case , provided for in the second paragraph of sub-clause 4.4 of clause 4 of this Direction, the correspondence of the amounts of cash in figures to the amounts in words. When issuing cash on the cash outflow order 0310002, the cashier also checks the availability of supporting documents listed in the cash outflow order 0310002.

The cashier issues cash after identifying the recipient of cash using a passport or other identity document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter - an identity document), or according to a power of attorney and an identity document presented by the recipient of cash. Cash is dispensed by the cashier directly to the recipient of cash indicated in the cash outflow order (payroll, payroll) or in a power of attorney.

When dispensing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash invoice, the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; conformity of the last name, first name, patronymic (if any) of the authorized person, the data of the identity document with the data of the identity document presented by the authorized person, specified in the power of attorney and the cash outflow order. In the payroll (payroll), before the signature of the person who is entrusted with receiving cash, the cashier makes an inscription "by proxy". The power of attorney is attached to the cash outflow order (payroll, payroll).

In the case of cash disbursement, issued for several payments or to receive cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner prescribed by the legal entity, the individual entrepreneur. A certified copy of the power of attorney is attached to the cash invoice (payroll, payroll). The original power of attorney (if any) is kept by the cashier and, at the last cash withdrawal, is attached to the cash invoice (payroll, payroll).

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6.2. When dispensing cash on the cash outflow order 0310002, the cashier prepares the amount of cash to be issued and transfers the cash outflow order 0310002 to the cash recipient for signing. In the case of registration of the cash outflow voucher 0310002 in electronic form, the recipient of cash can put an electronic signature.

The cashier recalculates the amount of cash prepared for issue in such a way that the recipient of cash can observe his actions, and issues the recipient of cash in a sheet-by-sheet, piecewise calculation in the amount specified in the cash outflow order.

The cashier does not accept claims on the amount of cash from the recipient of cash, if the recipient of cash has not verified the correspondence of the amounts of cash indicated in figures to the amounts written in words in the cash outflow order, and has not counted, under the supervision of the cashier, one by one, the cash received by him.

After the cash is dispensed for the cash outflow order, the cashier signs it.

6.3. To issue cash to an employee against a report (hereinafter referred to as an accountable person) for expenses related to the implementation of the activities of a legal entity, an individual entrepreneur, an expense cash order 0310002 is drawn up in accordance with administrative document a legal entity, an individual entrepreneur or a written statement of the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the manager and the date.

The accountable person is obliged to term not exceeding three working days after the day of expiration of the period for which cash was issued on account, or from the day of going to work, present to the chief accountant or accountant (in their absence - to the head) an advance report with the attached supporting documents. Checking the advance report by the chief accountant or accountant (in their absence - by the head), its approval by the head and the final settlement on the advance report is carried out within the period set by the head.

6.4. The issuance of cash from the cash desk of a legal entity to a separate division of cash necessary for conducting cash transactions is carried out in the manner prescribed by the legal entity, according to an expense cash order 0310002. (consumable)

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6.5. The amount of cash intended for payment of wages, scholarships and other payments is established according to the payroll (payroll). The term for issuing cash for these payments is determined by the head and is indicated in the payroll (payroll). The duration of the term for issuing cash for salary payments, scholarships and other payments may not exceed five working days (including the day of receipt of cash from the bank account for the indicated payments).

The issuance of cash to the employee is carried out in the manner prescribed in paragraphs one - three of subparagraph 6.2 of this paragraph, with the employee's signature on the payroll (payroll).

On the last day of the issuance of cash intended for payment of wages, scholarships and other payments, the cashier in the payroll (payroll) affixes an imprint of a seal (stamp) or makes an inscription "not issued" opposite the names and initials of employees who have not cash disbursement, counts and records in the summary line the amount of cash actually issued and the amount of unissued cash, compares the indicated amounts with the total amount in the payroll (payroll), affixes its signature on the payroll (payroll) and submits it for signing to the chief accountant or accountant (in their absence - to the head).

For actually issued amounts of cash according to the payroll (payroll), an expense cash order is drawn up.

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

8. This Directive is subject to official publication in the Bank of Russia Bulletin and in accordance with the decision of the Bank of Russia Board of Directors (minutes of the meeting of the Bank of Russia Board of Directors No. 5 dated February 28, 2014) shall enter into force on June 1, 2014, with the exception of paragraph five point 4.

8.2. From the date of entry into force of this Directive, the Regulation of the Bank of Russia of October 12, 2011 No. "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. 22394 ("Bank Bulletin Russia "dated November 30, 2011 No. 66).

The chairman
The Central Bank
RF E.S. Nabiullina

Note: - the legality of tax authorities' inspections on compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations is shown.

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If the cash limit is exceeded by the end of the day?

The current procedure for storing cash at the cash desk is not always convenient, except for small businesses, where there is no cash limit. Often, more money is accumulated in the cash desk than the law allows. The fines for over-limit cash are quite impressive. They range from 40,000 to 50,000 rubles.

Instruction of the Central Bank of Russia 3073-U sets the limit for cash settlement and the rules for the implementation and payment of cash settlements between legal entities in rubles and foreign currency.

The procedure for conducting cash transactions in 2017 is given in Bank of Russia Ordinance 3210-U dated March 11, 2014. Cash discipline is mandatory for all companies and individual entrepreneurs. The Bank of Russia has introduced new amendments that relate to the rules for processing consumables and receipts and issuing money to accountants. The new rules are effective from August 19, 2017.

The procedure for conducting cash transactions, which operates in 2017, leaves a lot of procedural issues at the mercy of the head of the company. For example, the director must himself determine: where and how to equip the cash desk, how to organize the storage of documents, approve the procedure and terms for conducting cash audits. Yet more rules is established by the head of the company in which there are separate divisions.

Fines are possible for violation of the order of conducting cash transactions. How to organize cash discipline in a company or an individual entrepreneur, we will tell in this article.

The order of conducting cash transactions 3210-U dated 03/11/2014

The Bank of Russia established the procedure for conducting cash transactions in Russia in Ordinance No. 3210-U dated March 11, 2014. The central bank adopted amendments to the cash order in 2017. The changes concern accountants, consumables and incomers, as well as the cash book. We recommend preparing in advance for the new rules running a cash register in 2017.

For example, thanks to the new rules, the accountant can be given a new advance, even if he has not yet reported and paid back the debts according to the old one. Cashiers can issue money accountable not only on the basis of an application, but also by order of the head. The receipt to the electronic cashier can be sent to the e-mail address at the request of the cash depositor, etc.

Cash discipline in 2017: the procedure for conducting cash transactions

The director can entrust the procedure for conducting cash transactions and the execution of cash documents in 2017:

staff member;
an employee of a third-party organization;
to a private accountant with whom the company has entered into an accounting support agreement.

The chief accountant may not endorse the order of the director on the appointment of a person responsible for registration of orders. At the same time, perform the functions of a cashier, that is, issue and accept cash in cash register at the company 2017only a full-time employee can. The table below will help you understand this.

Our online service for accounting on a simplified system can keep records of cash transactions, form incoming and outgoing cash orders for you. Free access for dating for two months at once.

Who in the company can be responsible for cash management in 2017

Employee	Do I have the right to draw up feeders and consumables	Do I have the right to sign shippers and consumables	Is it entitled to accept and issue cash in cash register at the company 2017
Chief Accountant	Yes	Yes	Yes*
Director		Yes, if there is no chief accountant and accountant	Yes
Accountant or other staff member	Yes*	Yes*	Yes*
A private accountant or an employee of an organization, if an accounting service agreement is concluded	Yes	Not	Not
Cashier	Yes*	Yes*	Yes

* Based on the order of the director.

The order of conducting cash transactions: cash balance limit in 2017

The organization can set the cash limit at choice based on:

cash proceeds;
the amount of expenses.

Contains a formula for calculating the cash limit, not strictly tied to receipts in cashier at the enterprise 2017.

reference
Cash limit is the maximum allowable amount of cash that can be stored at the organization's cash desk at the end of the working day. The company determines the maximum value independently and changes it whenever it wants. But the cash limit must always be set in the order. Anything that exceeds the limit set in the organization must be handed over to the bank.

Small businesses have the right not to set a limit on cash at the cash desk (clause 2 of the Bank of Russia Ordinance No. 3210-U dated March 11, 2014).

Regulations on the procedure for conducting cash transactions

The procedure for conducting cash transactions in 2017 assumes that the head of the company decides for himself

how to equip cash desk at the company 2017;
how to store documents;
how to approve the procedure and timing of cash audits, etc.

Each decision of the head can be formalized by a separate order. But it is more convenient to draw up a single document -. And in it to collect, if not all, then the most basic and important additions to the official cash order. A sample of such a document can be downloaded from the link below.

Cash disciplinein 2017 for accountants

According to the new amendments, the company can issue money to employees against a report on an application or administrative document. For example, by order of the director. It can be compiled one for several employees who receive funds. For example, if three employees go on a business trip and they are given money on the same day, August 9, for accountability, then the director can draw up one order for issuing them and include in it three business travelers at once. The main thing is to write down the amounts for each separately.

If you decide to continue to use the application for issuing money against the report, then the director must sign it. But he is not required to put in his own hand the date, amount and period for which the employee is given money. All these mandatory information can be specified by the accountant or accountant. It is convenient to draw up a statement template so that the accountant can immediately enter all this data in the necessary lines.

STATEMENT

Please give me an advance in the amount of 4000 (Four thousand) rubles. 00 kopecks for five calendar days for the purchase of office supplies.

Important:
The Bank of Russia allowed to issue money to employees on account of whether the employee reported for the previous advance or not (Bank of Russia Ordinance No. 4416-U of June 19, 2017).

Documents for conducting cash transactions in 2017

Let's talk about how to draw up the main cash documents - receipt and expense cash orders. Also consider cash management in 2017(how to fill out a cash book).

How the cash order requires filling out a consumable

On the issue slip, the amount that an employee or other person received from cash registers at the enterprise 2017, can be printed in accounting software. You do not need to enter this amount by hand. All that is required from the recipient is a signature. Thus, there are two ways to decrypt the amount received on the expense order:

print on a computer;
write by hand.

The procedure for conducting cash transactions in 2017 states that the signature of the head is not required in the consumables of companies where there is an accountant. Only if the director himself maintains accounting, he endorses the consumable for the chief accountant.

At the same time, it is necessary to draw up a consumable in a unified form. It provides for such props as the director's signature. And the company does not have the right to arbitrarily remove certain indicators from unified forms. Therefore, it is safer to have the signature of the head of the company in the consumables. Otherwise, there is a risk that the tax authorities will consider the consumable invalid.

Important:
Under the new rules, the company has the right to draw up at the end of the day one general cash outflow order for all amounts that were issued from the cash desk during the day. This rule applies only to those consumables that are drawn up on the basis of fiscal documents from Federal Law No. 54-FZ dated May 22, 2003 (Bank of Russia Ordinance No. 4416-U dated June 19, 2017). We are talking about the return of funds to the buyer, since in this case the cashier will issue cashier's check (Letter of the Ministry of Finance of Russia dated May 24, 2017 N 03-01-15 / 31944. As we were told in the Bank of Russia, a cashier or a senior cashier, if available, can sign the consumable in the line with the recipient's signature. the recipient's passport, the data is not entered. The sample of the general expenditure cash order is below.

Procedure for maintaining cash receipts

Prikhodniks make up when they receive money in the cashier. Use the unified form from the decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

The cashier accepts the money, counts and verifies it with the amount from the cashier. If everything is correct, then he signs the document and issues a receipt to the person who deposited the money. Under the new rules, it can be issued on paper or sent electronically if asked to do so. This is possible if the receipt order was issued in the e-mail. The receipt is forwarded to the mail address provided by the buyer. The receipt is sent in a format that displays all the details of the document.

Important:
According to the new rules, the company has the right to draw up at the end of the day one general incoming cash order for all transactions that are carried out on the basis of fiscal documents from Federal Law No. 54-FZ dated May 22, 2003 (Bank of Russia Ordinance No. 4416- Y).

Procedure for conducting transactions in the cash book

The cash book is kept in the old form. You can print it in one copy. An exception is the cash book of a separate division. In case of paper document circulation, it is not necessary to store the cash book in electronic form.

How to draw up and store electronic cash documents

The procedure for conducting cash transactions in 2017 makes it possible to conduct electronic document management on cash transactions. In this case, it is not necessary to draw up paper copies:

consumables;
comers;
cash book and statements.

But only on one condition, which establishes the procedure for conducting cash transactions in 2017: electronic documents must be certified with a qualified electronic signature.

However buy electronic signature for each accountant, so that they can certify electronic consumables and consumables is not possible for many companies. For example, due to the large number of employees or the so-called staff turnover. The same is with payroll: it is too costly and troublesome to issue an electronic signature for each employee.

In the new version of the procedure for conducting cash transactions, the Bank of Russia clearly prescribed that the recipient of the money can affix an electronic signature in the consumable, which was issued in electronic form. But there are situations when the recipient cannot do this, although he has a signature. As the Bank of Russia said, in this case, the cashier prints the document on paper and the recipient signs it with his own hand.

The procedure for correcting transactions in cash documents

The order of conducting cash transactions in 2017 prohibits correcting electronic documents after they are signed. A document with an error can only be deleted, and instead a new, correct one must be created. A similar method is provided for an electronic cash book, if it is already signed with a qualified signature.

reference
You can fix:
paper cash book;
payroll and payroll
You cannot fix:
paper attachments;
paper consumables;
documents in electronic form.

To correct the cash book or payroll, you must cross out the erroneous data, indicate the correct information next to it, and put the date of the correction. Employees who signed an erroneous document must re-sign with a transcript.

The procedure for conducting cash transactions in 2017 for individual entrepreneurs and small companies

Keeping cash in 2017 is needed by both entrepreneurs and small companies. But in a simplified way. Small companies and entrepreneurs have the right not to set a cash limit. The previously approved limit for the balance of cash can be canceled by issuing an appropriate order.

reference
Individual entrepreneurs are exempted from keeping a cash book. They register cash transactions in the books of income or income and expenses, and on imputation they calculate tax based on the potential income, and the indicators of cash receipts do not matter.

Small companies must issue an order for every cash transaction. The individual entrepreneur, on the one hand, has the right not to issue receipts and consumables. This is directly stated in the order of conducting cash transactions in 2017. But on the other hand, clause 5 of this document requires a cashier to be drawn up every time the entrepreneur accepts money at the cashier. And there are no exceptions in this cash order not. Therefore, we recommend drawing up cash documents.

The procedure for conducting cash transactions in 2017 for divisions

The procedure for conducting cash transactions in 2017 says that all separate divisions must comply with the cash balance limit. The order in which this limit is set depends on whether the department has the right to independently deposit cash to a bank account.

reference
Any division of the company is considered to be detached if at least one workplace is equipped at its location. It does not matter for how long it was created.

All separate subdivisions - both donating and not donating money to the bank - must observe cash discipline and keep their own cash book. Moreover, the division must transfer to the head office copies of the sheets of the cash book, certified by the head of the division. You can hand over the sheets of the cash book from the department to the office once a year before drawing up the accounting statements.

Cash turnover between economic entities, as well as the procedure for conducting cash transactions in Russian Federation established by the Central Bank of the Russian Federation. The basics are enshrined in regulatory documents: Instructions of the Bank of the Russian Federation No. 3210-U dated March 11, 2014 - for legal entities, Regulation No. 318-P dated April 24, 2008 - for credit institutions.

Operations are applied when receiving, recalculating or issuing cash for the following purposes:

payment of wages, scholarships, benefits;
, calculations for tax liabilities;
settlements with suppliers and contractors;
payments for the provision of paid services;
gratuitous receipts and donations;
other calculations.

Rules for conducting cash transactions in 2019

Mandatory requirements for the procedure for organizing cash turnover have been established, as well as issues that the budgetary organization sets independently.

Mandatory requirements (regulated current legislation)	Installed independently
The order of establishment, with the exception of the days of payment of wages (benefits, scholarships). Delivery of cash to the bank when the approved balance is exceeded. Securing job duties for the cashier (responsible employee). Receiving and issuing cash on the basis of receipts and debit orders, compulsory keeping a cash book.	Cash balance limit. Rules for ensuring the safety of documents and cash at the enterprise. Rules for storage and transportation of funds. Periodicity and algorithm of conducting checks of maintenance cash discipline... Determination of responsible persons (commission) for conducting inspections, including sudden ones.

The law stipulates that only an employee of the institution can be a cashier. The employee must be sure to familiarize himself with the current procedure and job responsibilities under the signature. Also, the cashier's functions can be performed by the manager himself. And if several cashiers work in a large organization, a senior should be appointed.

Required documents

Operations must be documented with appropriate documents.

So for the receipt of cash at the cash desk, the form of the receipt order (PRO) OKUD 0310001 is used. Form No. KO-1 is approved by the Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88.

For cash disbursement, an expenditure order (RKO) OKUD 0310002 is used. Form No. KO-2 was approved by the Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88.

The documentation is generated by the cashier or chief Accountant... Responsibilities can be transferred to another person with whom an agreement on accounting in the organization has been concluded (clause 4.3 of Instructions No. 3210-U). The condition came into effect on August 19, 2017.

New rules for the application of CCP

In 2019, the procedure for the use of cash registers is in force, approved by Federal Law No. 54-FZ of 05/22/2003 (as amended on 07/03/2016). The latest changes have affected not only the rules for registering KKT devices in tax office, but also the procedure for using online cash registers.

Organizations using CCPs should not submit the apparatus to the inspection for registration or changes. All actions can be carried out through personal Area on the website of the Federal Tax Service of Russia. In addition, all information about the calculations will be automatically transmitted to the tax authorities through the fiscal data operators.

The innovations will increase the financial efficiency of the use of CCP, reduce the cost of maintenance and re-registration of equipment, and reduce the risk of financial fraud. The changes are aimed at increasing the transparency of settlements carried out in cash, as well as reducing the number of tax audits.

Liability and penalties

Administrative liability is provided for non-compliance with the legislation in terms of conducting cash transactions. Part 1 of Article 15.1 of the Administrative Code establishes:

The punishment for legal entities that have violated the 318 provisions on the procedure for conducting cash transactions and Instructions No. 3210-U is a fine from 40,000 to 50,000 rubles.
Punishment for officials organizations and individual entrepreneurs, in the form of a fine from 4,000 to 5,000 rubles.

Basic transactions for reflecting cash transactions

Let's present the main operations with cash of a budgetary institution in the form of a table.

the name of the operation	Debit account	Credit account	Source documents
Receipt of cash at the cash desk of the institution from a personal account			PKO (f. 0310001) Cash book (f. 0504514)
Received payment for the provision paid services			PKO (f. 0310001) Receipt (f. 0504510) Cash book (f. 0504514)
Issued money on account			RKO (f. 0310002) Cash book (f. 0504514)
Cash exceeding the cash limit is transferred to the personal account of the institution			RKO (f. 0310002) Cash book (f. 0504514)

Transactions were carried out in rubles. At the same time, entries should be made on off-balance sheet accounts: on account 17 upon receipt, on account 18 upon retirement from the cash desk.

How to keep records

Let's consider step by step the procedure for conducting cash transactions in the Russian Federation in budgetary institution with specific examples.

An employee of the State Budgetary Educational Institution DOD DYUSSHOR "ALLURE" Petrov P. P. received 5,000 rubles for the purchase of paper for printing and office supplies. The cashier issued the money at the same time.

During the working day Petrov P. P. made purchases of paper for printing and stationery. There was an unspent amount of 750.00 rubles (savings when purchasing office supplies). Petrov. Accountant-cashier.

Citizen Plovtsova I.P. purchased through the cashier's office a subscription to the pool ( paid services). The purchase amount was RUB 1,500.00. The accountant-cashier accepted the cash and drew up the documents.

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

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

Due to the fact that many organizations and enterprises (as well as some individual entrepreneurs) maintain accounting records, it will not be superfluous to learn in more detail about the new procedure for conducting cash transactions, which began in 2014 and will continue in 2018.

Note that very often the controlling organizations check the correctness of such operations. In this article, we will consider the changes in the legislation of the Russian Federation in 2018: organization, procedure, cash documents, as well as a limit on the balance at the cash desk.

Who is covered by the procedure for conducting cash transactions?

The instructions of the Central Bank of the Russian Federation introduced new rules for conducting cash transactions. At the same time, the forms of maintaining cash documents have not changed.

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

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

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

Organization and management of cash transactions in 2018

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

Normal (for legal entities, except for banks).
Simplified (for individual entrepreneurs and small businesses).

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

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

The accountant (chief accountant) signs cash documents. In the absence of an accountant at the company, the documents are signed by the cashier and the manager.

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

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

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

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

Cash documents in 2018

There were no significant changes in the field of cash documents. The cash book, receipts and expenditures, and statements have not changed. All previously unified forms continue to be used. Filling out these documents should be made taking into account the innovations.

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

cash book;
cash receipts;
outgoing cash orders.

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

You can now choose electronic or paper media for keeping cash records.

Cash documents have the right to draw up an incoming accountant ( individualwho works under a service contract).

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

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

The main innovations are as follows:

it is allowed to keep cash records in electronic form using an electronic signature;
paper copies of the cash book and orders (incoming and outgoing) are not required if electronic documents are available;
correct mistakes in electronic documents it is impossible (the signed document with an error is deleted, and a new one is filled in instead);
the second sheet of the cash book is no longer relevant;
a single receipt note can now be drawn up on a strict reporting form;
the manager's own record of the timing and amounts is not required;
the register of deposited amounts is not kept (but this column is preserved in salary statements);
the recipient can enter the amount in words on the expense note;
the cash book is not filled out if cash payments were not made on any day.

The cashier puts a stamp and his signature on the receipt for the cash receipt order. Cashiers can now transfer money without an issue slip based on the cash book.

Cash balance limit in 2018

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

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

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

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

If there are separate subdivisions, the total cash limit is determined taking into account the limit set for the subdivision.

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

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

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

L \u003d V / P x Ncwhere:
L - limit in rubles;
V - the amount of proceeds in cash;
R - billing period, the number of working days for which the volume of cash receipts is recorded (but not more than 92 working days for legal entities).
Nc - the period of time between the delivery of proceeds to the bank: 1-7 working days (if the bank is not nearby, then up to 14 days).

The second formula for calculating the cash limit is L \u003d R / P x Ncwhere:

R - the amount of cash issued (excluding the amounts of salaries, scholarships or other payments to employees).

Cash limit for small and micro-enterprises

In the order of the Bank of the Russian Federation No. 320-U dated March 11, 2014, it is said that all small and micro-enterprises are exempt from the mandatory establishment of a cash limit. And this means that these types of enterprises have the right to keep any amount in the cash register.

The criteria for classifying micro and small businesses are as follows:

For micro-enterprises:

limit values \u200b\u200bof income on the tax return for the previous year - 120 million;
the average number of employees for the previous year was 15 people.

For small businesses:

limit values \u200b\u200bof income on the tax return for the previous year - 800 million;
the average number of employees for the previous year was 100 people.

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

Issuing money from the cash desk for a report

Accountable persons are employees who are given money from the cash desk of the enterprise to pay for any production services or purchase goods for internal needs.

From August 19, 2017, the money for the report is issued to the employee on the basis of an internal document. Moreover, the form and name of this document is not regulated by the Central Bank in any way. Those. It must be drawn up in any form, indicating in it, in accordance with clause 6.3 of the Bank of Russia Instructions of March 11, 2014 in a new edition, the following data:

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

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

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

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By law, all cash transactions must be formalized with primary documents - this is the procedure for accounting for the economic activity of any enterprise.

The State Statistics Committee has identified a list of unified reporting forms, which is valid in 2016:

cash book;
credit slip;
spending order;
a book that reflects the acceptance and issuance of the money supply by the cashier;
settlement and payment statement;
payment statement.

It is allowed not to submit cash documents individual entrepreneurscontrolling and filling out reports on income and expenditures or physical values. Entrepreneurs are not obliged to keep a cash book either, however on their own natural persons it is possible - sometimes the documentation on the movement of money allows you to systematize the procedure for maintaining accounting.

Cash book

The money received by the organization's cash office from the sale of goods, provision of services or performance of work must be recorded in a special cash book. It can be presented in several versions: paper (printed) or electronic form.

If the cash book is printed in the form of forms fastened into a single whole, the accountant numbers the pages even before using the document, the signature of the entrepreneur and responsible for drawing up reports for the company is put at the bottom. If the cash book is stored on a flash device or PC, the manager should worry about closed access to other employees in order to avoid knowingly entering false information into the document. Confirmation that the electronic cash book can be trusted will be an electronic signature.

If the cash book is issued in electronic form, the sheets are also numbered, but this is done by a special program. It is better to print the book every week, so as not to get confused in the sheets afterwards, because the cash book is provided once a year. Entries in the folder are made directly by the cashier, the basis for filling out the cash book are receipts and receipts. If money comes from agents, the funds are recorded in separate cash registers, which are filled by the agents themselves.

The cashier's task is to check the information taken from the cash book with the information in the cash statements at the end of each work shift, if everything is in order, the result is recorded with a signature indicating the balance of cash at the cash desk. The final check is made by the accountant, and then by the management of the organization.

What if there were no cash transactions on some of the days? There is no need to take the balance each time - the amount of the balance is determined on the day when economic activity on the movement of money was carried out.

Why do you need a credit and debit order

From the name of the receipt note, it immediately becomes clear that this document is responsible for displaying the incoming cash to the cashier. Most often, orders are traditionally filled manually, but it is also possible to draw up on a PC or using typewriter... Blots and corrections should not be allowed, made a mistake - you will have to redo it.

A receipt order always includes the following components:

Registration number.
The name of the organization, possibly a department or an indication of a branch with a certain OKPO.
The date the document was drawn up.
Account or subaccount numbering for subsequent reflection in accounting.

If the cashier issues funds, an expense slip is filled in 2019. In addition, he is certified by his superiors and the chief accountant.

When can a cashier give out money? If the recipient has a receipt in his hands indicating the amount in rubles, indicated not in numbers, but in words, the citizen must also have a passport or other document that can confirm his identity. The information contained in the submitted documents is recorded by the cashier separately.

For the issuance of funds, a power of attorney can also serve as a basis. Then the name of the person for whom the power of attorney was issued should be recorded in the order, this document is attached to the order.

Cash book

If the enterprise is larger and several cashiers work at it at once, the duties of the senior cashier include keeping a book of accounting of funds. At the beginning of a work shift, an accountant has the right to transfer money to accountable persons for needs in relation to their implementation professional activity... These employees sign the book, and at the end of the day they give the rest and sign again.

If money is issued in order to pay salaries, the report includes the completion of documentation up to the date specified in the payment. Cash that is on the balance is put into an envelope every day, where the exact amount is determined, and then the envelope is handed over to the accountant against receipt.

What is payroll

The document is necessary to control the time worked by employees, accruals, deductions and, finally, payments to employees of the organization. The accountant is filling out the statement, one sample is enough to process the primary documents, taking into account the production, hours worked, etc.

In 2016, it is customary to pay wages to the bank accounts of workers, in this case a payroll is drawn up. It records:

salary to be issued;
social help;
allowances and bonuses;
deductions and deductions from wages.

On the title page, it is customary to reflect the total amount of payments, for which an expense order is then drawn up, the number of filling out of the latter is recorded in the statement. If some of the employees have not received wageon the contrary, the line indicates “deposited”. If the settlement with employees occurs in cash, the payroll comes into play.

How payroll is maintained

When a business issues salaries or other types of payments, the information is always entered on the payroll. Some cashiers still rely on an expense slip, but experienced accountants prefer to use a statement.

The final check in 2019 falls on the shoulders of the chief accountant, the company management assures this check. There should be no corrections in the reporting.

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