Cash documents for simplistic in the year. Check yourself: the procedure for conducting cash transactions. Conducting cash transactions: issuing cash by proxy

Recipients of budgetary funds under management cash transactions are guided by this Instruction, unless otherwise specified by the regulatory legal act regulating the procedure for conducting cash transactions by recipients of budgetary funds.

2. In order to conduct cash acceptance operations, including their recalculation, cash withdrawal (hereinafter referred to as cash operations), a legal entity establishes by an administrative document the maximum allowable amount of cash that can be stored in a place for carrying out cash operations, 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 referred to as the cash balance limit).

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

Paying agent operating 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 paying agent), a bank paying agent (subagent) operating in accordance with Federal Law dated June 27, 2011 No. 161 -FZ “On the National Payment System” (hereinafter referred to as the bank payment agent (subagent), when determining the cash balance limit, they do not take into account cash accepted in the course of the activities of the payment agent, bank payment agent (subagent).

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

A legal entity that includes separate subdivisions that hand over cash to the cash desk of a legal entity, taking into account the cash balance limits established by these separate subdivisions.

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

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

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

Accumulation by a legal entity of cash in cash in excess of the established 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 government forms statistical observation, to the wage fund and social payments (hereinafter referred to as other payments), including the day of receipt of cash from a bank account for these 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, accumulation by a legal entity of cash in cash in excess of the established limit of the balance of cash is not allowed.

Individual entrepreneurs, small business entities may not set a cash balance limit.

Note: Individual entrepreneurs and small businesses may not set a cash limit. Those. keep any amount of money in cash.

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

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

4. Cash transactions are conducted at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or other authorized person (hereinafter referred to as the head) from among his employees (hereinafter referred to as the cashier), with the establishment of the relevant official rights and duties with which the cashier should be familiarized with the 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 the senior cashier).

Cash transactions can be carried out by the head.

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

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

4.1. Cash transactions issued by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as 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 Application cash register equipment when making cash settlements and (or) settlements using electronic means of payment".

A paying agent, a bank paying agent (subagent) for cash accepted in the course of carrying out the activities of a paying agent, a bank paying agent (subagent), draws up a separate incoming cash 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 entrepreneurial activity, cash documents may not be issued.

4.2. Cash documents are issued:

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 have been concluded for the provision of services for maintaining accounting(hereinafter referred to as the accountant);
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 the cashier.

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

4.4. The cashier is provided with a seal (stamp) containing (containing) details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as specimen signatures of persons authorized to sign cash documents, when registering cash documents on paper.

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

4.5. If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting accepted and issued by the cashier Money 0310005 indicating the amount of cash transferred. Entries in the book of accounting of funds accepted 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 incoming to 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, a legal entity records in the cash book.

The paying agent, banking paying agent (subagent) maintains a separate cash book to account for cash accepted in the course of carrying out the activities of a paying agent, bank paying agent (subagent).

Entries in the cash book 0310004 are made for each incoming cash order 0310001, outgoing cash order 0310002, issued respectively for received, issued cash (full posting to the cash desk).

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

Entries in the cash book are verified with 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 specified 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 the incoming cash order 0310001, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and, when drawing up the 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 compliance of the amount of cash written in numbers with the amount of cash written in words, the availability of supporting documents listed in the cash receipt order 0310001.

The cashier accepts cash by sheet, piece counting.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of actually accepted cash.

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

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order 0310001, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order 0310001 (in the case of issuing an incoming cash order 0310001 in electronic form, he 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 head) for reissuing the incoming cash order 0310001 on the actual amount of cash deposited.

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5.2. Lost strength. - Instruction 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 deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a cash receipt order 0310001.

6. Cash withdrawal carried out according to

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

6.1. Upon receipt of an account cash order 0310002 (payroll 0301009, payroll 0301011), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the signature of the head) and, when drawing up these documents on paper, its compliance with the sample, except for the case , provided for in paragraph two of sub-clause 4.4 of clause 4 of this Instruction, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash under an outgoing cash order 0310002, the cashier also checks the availability of supporting documents listed in the outgoing cash order 0310002.

The cashier issues cash after the identification of the cash recipient according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney presented by the cash recipient and the identity document. Issuance of cash is carried out by the cashier directly to the recipient of cash, specified in the expenditure cash warrant (settlement and payroll, payroll) or in the power of attorney.

When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash order with the data of the identity document with the data of the identity document presented by the authorized person. In the payroll (payroll), before the signature of the person who is entrusted with receiving cash, the cashier makes the inscription “by proxy”. The power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).

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

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6.2. When issuing cash under an outgoing cash order 0310002, the cashier prepares the amount of cash to be given out and passes the outgoing cash order 0310002 to the cash recipient for signing. In the case of issuing an outgoing cash order 0310002 in electronic form, the recipient of cash can affix an electronic signature.

The cashier recalculates the amount of cash prepared for withdrawal in such a way that the recipient of cash can observe his actions, and gives the recipient cash by sheet, piece counting in the amount indicated in the cash order.

The cashier shall not accept claims from the recipient of cash on the amount of cash, if the recipient of cash has not checked the compliance of the amounts of cash written in figures with the amounts written in words in the cash receipt, and has not counted, under the supervision of the cashier, the cash received by him sheet by piece.

After the issuance of cash on the expenditure cash warrant, 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 activities of a legal entity, an individual entrepreneur, an expenditure cash order 0310002 is issued in accordance with the administrative document of a legal entity, an individual entrepreneur or a written application of an 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 head and the date.

The accountable person is obliged to a period not exceeding three working days after the day of expiration of the period for which cash was issued under the report, or from the day you go 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 of the advance report is carried out within the time limit set by the manager.

6.4. The issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an account 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 indicated in the payroll (payroll). The duration of the cash withdrawal period for wages, scholarships and other payments may not exceed five working days (including the day of receipt of cash from a bank account for these payments).

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

On the last day of issuing cash intended for payment of wages, scholarships and other payments, the cashier in the payroll (payroll) puts a seal (stamp) or makes the inscription "not issued" opposite the names and initials of employees who have not been disbursement of cash, calculates and records in the final line the amount of actually issued cash and the amount of undisbursed cash, compares the indicated amounts with the total amount in the payroll (payroll), puts his signature on the payroll (payroll) and transfers it for signing to the chief accountant or accountant (in their absence - to the head).

For actually issued amounts of cash according to the settlement and payroll (payroll), an expenditure cash warrant is issued.

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

8. This Instruction is subject to official publication in the Bulletin of the Bank of Russia and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated February 28, 2014 No. 5) 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 Ordinance, the Bank of Russia Regulation dated October 12, 2011 No. “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. 22394 (“Bulletin of the Bank Russia” dated November 30, 2011 No. 66).

Chairman
Central Bank
RF E.S. Nabiullina

Note: - shows the legitimacy of the implementation by the tax authorities of checks 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.

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

The current procedure for keeping cash at the checkout is not always convenient, except for small businesses where there is no cash limit. Often more money accumulates in the cash register than the law allows. The penalties for over-limit cash are quite hefty. They range from 40,000 to 50,000 rubles.

Directive of the Central Bank of Russia 3073-U establishes a cash settlement limit and 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 the instruction of the Bank of Russia 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 registering expenditures and receipts and issuing money to accountants. The new rules are effective from August 19, 2017.

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

Penalties are possible for violating the procedure for conducting cash transactions. How to organize cash discipline in a company or an individual entrepreneur, we will tell in this article.

The procedure for conducting cash transactions 3210-U dated 03/11/2014

The Bank of Russia established the procedure for conducting cash transactions in Russia in Instruction No. 3210-U dated March 11, 2014. The Central Bank adopted amendments to the cash order in 2017. The changes relate to accountants, consumables and receipts, as well as the cash book. We recommend that you prepare in advance for the new rules cash register management in 2017.

For example, thanks to the new rules, an accountant can be given a new advance payment, even if he has not yet reported and repaid the old debts. Cashiers can issue money accountability not only on the basis of an application, but also by order of the head. At the request of the cash depositor, a receipt for an electronic cashier can be sent to his e-mail address, etc.

Cash discipline in 2017: the procedure for conducting cash transactions

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

staff member;
an employee of a third party;
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 issuing orders. At the same time, perform the functions of a cashier, that is, issue and receive cash in checkout at the enterprise 2017 can only be a staff member. The table below will help you understand this.

Our online accounting service can keep track of cash transactions, generate cash receipts and debit cash orders for you. Free access for dating immediately for two months.

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

Employee	Is it right to draw up income and expenses	Is it right to sign receipts and expenditures	Can I accept and dispense cash in checkout at the enterprise 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 has been concluded	Yes	Not	Not
Cashier	Yes*	Yes*	Yes

* Based on the director's order.

Procedure for 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 cash desk at the enterprise 2017.

Reference
The cash limit is the maximum allowable amount of cash that can be kept at the cash desk of the organization at the end of the working day. The company determines the limit value independently and changes it at any time. But the cash limit must always be set in the order. Everything that exceeds the limit established by the organization must be handed over to the bank.

Small businesses have the right not to set a cash limit on hand (clause 2 of Bank of Russia Directive 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 himself

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

You can issue each decision of the head of a separate order. But it is more convenient to issue 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 document can be downloaded from the link below.

Cash discipline in 2017 for accountants

According to the new amendments, the company can issue money to employees on account of an application or an 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 on the same day, August 9, they receive money as an account, then the director can draw up one order for the issuance of an o and include three business travelers in it at once. The main thing is to separately paint the amounts for each.

If you decide to continue using the application for the issuance of money for the report, then the director must sign it. But he is not required to personally put in the document 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 create an application template so that the accountant can immediately enter all this data in the right lines.

STATEMENT

I ask you to give me an advance payment in the amount of 4000 (Four thousand) rubles. 00 kop. for five calendar days for the purchase of stationery.

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

Documents for conducting cash transactions in 2017

Let's talk about how to draw up the main cash documents - incoming and outgoing cash orders. Also consider cashier management in 2017(how to fill in the cash book).

How the cash order requires filling out a consumable

On a pay slip, the amount that an employee or other person received from cash registers at the enterprise 2017, you can print in accounting software. You do not need to enter this amount by hand. The recipient only needs a signature. Thus, there are two ways to decrypt the amount received by the expense order:

print on a computer
write by hand.

The procedure for conducting cash transactions in 2017 states that in the consumables of companies where there is an accountant, the signature of the head is not needed. Only if the director himself keeps records, he approves the consumables for the chief accountant.

However, it is necessary to draw up a consumable in a unified form. It provides for such requisites as the signature of the director. And from the unified forms, the company does not have the right to arbitrarily remove certain indicators. 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:
According to the new rules, the company has the right to draw up at the end of the day one general cash 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 the Federal Law of May 22, 2003 No. 54-FZ (Instruction of the Bank of Russia of June 19, 2017 No. 4416-U). We are talking about the return of funds to the buyer, since in this case the cashier will issue cash receipt(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 can sign in a consumable in a line with a signature of the recipient, if available. And in the lines where information about the recipient's passport, data is not entered in. A sample of a general cash order is below.

The procedure for maintaining incoming cash orders

Parishniks make up when they receive money at the cash desk. Use the unified form from the resolution of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

The cashier accepts the money, counts and checks with the amount from the parishioner. 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 credit order is issued in an electronic mail. The receipt is sent to the mail address provided by the buyer. The receipt is sent in a format that displays all the details of the document.

Important:
Under the new rules, the company has the right to draw up at the end of the day one general cash receipt order for all transactions that are carried out on the basis of fiscal documents from the Federal Law of May 22, 2003 No. 54-FZ (Instruction of the Bank of Russia of June 19, 2017 No. 4416- U).

The procedure for conducting operations in the cash book

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

How to prepare and store electronic cash documents

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

consumables;
parishioners;
cash book and statements.

But only under 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 receipts and expenditures, for many companies it is not possible. For example, due to the large number of employees or the so-called staff turnover. The same is true with payroll records: it is too costly and troublesome to issue an electronic signature for each employee.

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

The procedure for correcting transactions in cash documents

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

Reference
You can fix:
paper cash book;
payroll and payroll records
You can't fix:
paper accounts;
paper consumables;
documents in electronic form.

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

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

Cash management in 2017 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 limit value of the cash balance approved earlier 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 the imputation they calculate the tax based on the potential income, and the indicators of cash receipts do not matter.

Small companies must issue warrants for each cash transaction. On the one hand, individual entrepreneurs have the right not to issue receipts and consumables. This is directly stated in the procedure for conducting cash transactions in 2017. But on the other hand, paragraph 5 of this document requires that a receipt be drawn up whenever the entrepreneur accepts money at the cash desk. And there are no exceptions in this cash order. Therefore, we recommend that you draw up cash documents.

The procedure for conducting cash transactions in 2017 for departments

The procedure for conducting cash transactions in 2017 suggests that all separate divisions must comply with the cash balance limit. In what order to set this limit depends on whether the unit has the right to independently deposit cash into a bank account.

Reference
Separate is considered any division of the company, at the location of which at least one workplace is equipped. It does not matter for how long it was created.

All separate divisions - both those that donate money and those that do not deposit money with 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 sheets of the cash book from the unit to the office once a year before compiling financial statements.

The turnover of cash 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 normative 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, allowances;
, 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 have been established for the procedure for organizing cash circulation, as well as issues that a budgetary organization sets independently.

Mandatory requirements (regulated current legislation)	Self-installed
The order of establishment, except for the days of payment of wages (allowances, scholarships). Delivery of cash to the bank in excess of the approved balance. Assigning job responsibilities to the cashier (responsible employee). Acceptance and issuance of cash on the basis of credit and debit orders, obligatory keeping of the cash book.	Cash balance limit. Rules for ensuring the safety of documents and cash at the enterprise. Rules for the storage and transportation of funds. Frequency and algorithm for conducting maintenance checks cash discipline. Identification of responsible persons (commissions) for conducting inspections, including unannounced ones.

The legislation determines that only an employee of an institution can be a cashier. The employee must be familiar with the current procedure and official duties under the signature. Also, the functions of the cashier can be performed by the head himself. And if several cashiers work in a large organization, a senior should be appointed.

Required documents

Transactions must be documented with appropriate documents.

So, for the receipt of cash at the cash desk, the form of a credit order (PRO) OKUD 0310001 is used. Form No. KO-1 was approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

For the issuance of cash, an expense order (RKO) OKUD 0310002 is used. Form No. KO-2 was approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

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

New rules for the use of CCP

In 2019, the procedure for the use of cash registers is in effect, approved by Federal Law No. 54-FZ of May 22, 2003 (as amended on July 3, 2016). The latest changes have affected not only the rules for registering cash register devices in tax office, but also the procedure for using online cash registers.

Organizations using CCP should not submit the device 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 on settlements will be automatically transmitted to the tax authorities through fiscal data operators.

Innovations will increase financial efficiency application of cash registers, reduce the cost of maintenance and re-registration of equipment, reduce the risk of financial fraud. The changes are aimed at increasing the transparency of cash settlements, as well as reducing the number of tax audits.

Liability and penalties

For non-compliance with the law regarding the conduct of operations on the cash desk, administrative liability is provided. Part 1 of Article 15.1 of the Code of Administrative Offenses establishes:

Punishment for legal entities that have committed a violation of Regulation 318 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 postings to reflect cash transactions

Let us present the main cash transactions of a budgetary institution in the form of a table.

the name of the operation	Debit account	Credit account	Source documents
Cash receipt at the cash desk of the institution from a personal account			PKO (f. 0310001) Cash book (f. 0504514)
Payment received for rendering paid services			PKO (f. 0310001) Receipt (f. 0504510) Cash book (f. 0504514)
Money issued under the report			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)

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

How to keep records

Consider step by step the procedure for conducting cash transactions in the Russian Federation in budget institution on specific examples.

An employee of GBOU DOD DYUSSHOR "ALLURE" Petrov P.P. received for the purchase of paper for printing and stationery in the amount of 5,000 rubles. 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 - 750.00 rubles (savings in the purchase of stationery). Petrov. Accountant-cashier.

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

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

Since June 2014 it has been 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) keep accounting records, it would not be out of place to learn more about the new procedure for conducting cash transactions, which began its operation in 2014 and will continue in 2018.

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

Who is covered by the procedure for conducting cash transactions?

By order of the Central Bank of the Russian Federation, new rules for conducting cash transactions were introduced. At the same time, the forms of conducting 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 this 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, innovations will affect accounting.

It is very important that individual entrepreneurs get acquainted 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, since June 2014 a new procedure for conducting cash transactions has been introduced. This order can be conditionally divided into two parts:

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

Cash transactions can only be carried out at the cash desk. The cashier is responsible for such operations. If there are several cashiers at the enterprise, 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 enterprise, 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 subdivision should be understood as any subdivision of the company (at the location of which there is at least one equipped workplace).

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

Cash documents in 2018

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

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

cash book;
incoming cash orders;
expenditure cash orders.

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

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

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

Separate subdivisions of the enterprise now transfer sheets of the cash book in a new way. A copy of the sheet of the book (which is certified by the head of the unit) is transferred in the manner that was established by the legal entity itself. That is, sheets of the cash book can be handed over once a year - in the preparation of financial or accounting reports.

Errors in cash documents paper media) can now be corrected, except for incoming and outgoing cash orders.

The main innovations are the following:

it is allowed to maintain cash documentation 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 errors 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 credit order can now be issued on a strict reporting form;
the manager's own record of the terms and amounts is not required;
a register of deposited amounts is not maintained (but this column is preserved in payrolls);
the recipient can enter the amount in words on the expense note;
the cash book is not filled out if no cash settlements were made on any day.

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

Cash balance limit in 2018

In 2015, the cash balance limit was changed. The new formula for calculating the cash limit is not tied to cash receipts. The organization has the right to 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 in cash. Enterprises and organizations have the right to personally impose a certain limit. If the limit has not been entered, it is considered to be 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 box office is regulated by the new regulation. The company can choose one of the two proposed calculation formulas:

The calculation is made on the basis of cash receipts (on 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 = V / P x Nc, where:
L— limit in rubles;
V— volume of proceeds in cash;
R- settlement 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 there is no bank nearby, then up to 14 days).

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

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

Cash limit for small and micro enterprises

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

The criteria for inclusion in micro and small enterprises are as follows:

For micro-enterprises:

marginal income on the tax return for the previous year - 120 million;
the average number of employees for the previous year - 15 people.

For small businesses:

marginal income on the tax return for the previous year - 800 million;
the average number of employees for the previous year is 100 people.

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

Issuance of money from the cashier under the 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, money under 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. Those. it must be drawn up in any form, indicating in it, in accordance with paragraph 6.3 of the Instructions of the Bank of Russia dated 11.03.2014 in a new edition, the following data:

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 08/19/2017, money should have been issued only on the basis of an employee's application.

The article was edited in accordance with the current legislation on 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 activities of any enterprise.

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

cash book;
receipt order;
disbursement 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 entrepreneurs, controlling and filling out reports on income and expenditure parts or physical values. Entrepreneurs are also not required to keep a cash book, however, according to own will for individuals, this is possible - sometimes documentation on the movement of money allows you to systematize the accounting procedure.

Cash book

The money received by the cash desk of the organization from the sale of goods, the provision of services or the 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 unit, the accountant numbers the pages even before using the document, the signature of the entrepreneur and the person responsible for reporting on the company is put at the bottom. If the cash book is stored on a flash device or a PC, the manager should take care of closed access for other employees in order to avoid entering deliberately 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 later, 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 is receipt and expenditure orders. If the money comes from agents, the funds are recorded in separate cash registers, which are filled in by the agents themselves.

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

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

Why do you need incoming and outgoing orders

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

A credit note always includes the following components:

Registration number.
The name of the organization, possibly a department or an indication of a branch with a specific OKPO.
The date the document was created.
Account numbering or sub-account, for subsequent reflection in accounting.

If the cashier issues funds, an expense order is filled in 2019. In addition, it is certified by the authorities and the chief accountant.

When can the cashier pay out the money? If the recipient has a receipt in his hands indicating the amount in rubles, indicated not by numbers, but by words, the citizen must also have a passport or other document with him 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 to whom the power of attorney is issued should be recorded in the warrant, this document is attached to the warrant.

cash ledger

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

If the money is issued in order to pay a salary, the report includes filling out the documentation up to the date indicated in the payment. The cash that is on the balance is put into an envelope every day, where the exact amount is determined, and after that the envelope is transferred to the accountant against receipt.

What is a 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 responsible for filling out the statement, one sample is enough to process the primary documents, taking into account the output, hours worked, etc.

In 2016, it is customary to accrue wages to the bank accounts of workers, in this case a payroll is issued. It fixes:

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

On the title page, it is customary to reflect the total amount of payments, for which an expense order is drawn up after, the number of filling in the latter is recorded in the statement. If one of the employees is not credited wage, on the contrary, the line indicates "deposited". If the settlement with employees occurs in cash, the payroll statement comes into play.

How is the payroll

When an enterprise pays wages or makes other types of payments, the information is always entered on the payroll. Some cashiers are still guided by an expense note, but experienced accountants prefer accounting in the statement.

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

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