Accounting for cash transactions. Exceeding the cash limit. By separate subdivisions

Cash discipline is the rules for working with cash established for individual entrepreneurs and organizations. They are established by Bank of Russia Ordinance No. 3210-U dated March 11, 2014. For organizations, these rules are more stringent, and for individual entrepreneurs, a simplified procedure can be applied. Thus, cash discipline in 2016-2017 presupposes compliance with the rules:

registration cash transactions
accumulation of cash at the cash desk
settlements in cash under civil law contracts

We will talk about all this in this article in order. WITH full text You can familiarize yourself with instructions No. 3210-U.

Documentary registration of cash transactions

Cash transactions are transactions for the receipt or issuance of funds from the cash desk of an organization or an entrepreneur. Cashier is a specially equipped room designed for storing cash and making cash transactions.

Cash transactions are always under the close scrutiny of control and supervisory authorities, in connection with which there are mandatory requirements for their documentation.

By general rule for the withdrawal of money from the cash desk must be issued. The receipt of funds at the cashier is recorded. In this case, appropriate entries should be made in the cash book.

Individual entrepreneurs that keep tax records have the right not to execute these documents in accordance with clause 4.1 of the Instructions.

Under the same conditions, in accordance with clause 4.6 of the Instructions, they have the right not to conduct and.

At the same time, if entrepreneurs pay salaries to employees in cash, then they must register.

Download forms of cash documents

Cash limit in 2017

In 2017, the cash limit should be set by organizations. Entrepreneurs, as well as organizations related to small businesses, have the right not to establish it.

Organizations and entrepreneurs can work with cash on different reasons... Customers and customers can pay in cash. Payments to employees can be made in cash. At the same time, the possibilities of working with cash for organizations are limited.

The cash limit is the amount of cash that can be in the cash desk of the organization. Organizations are obliged not to exceed the limit on the amount of cash on hand at the end of the working day. And if an over-limit cash is generated at the cash desk, the organization is obliged on the same day to hand over cash in excess to the bank for crediting to its current account. There are some exceptions to this rule, when cash is allowed in excess of the established limit (for example, on salary days). More about this in a special article on our website, the link to which is given below.

For violation of this rule, administrative responsibility is established under Art. 15.1 of the Code on administrative offenses.

Two formulas are used: by the volume of cash receipts to the organization's cash desk or by the volume of cash issued from the cash desk. Read about how to calculate the cash limit in the most profitable way in next article.

Cash withdrawal from the cash desk for the account

Cash funds are issued to employees for travel expenses or for the purchase of goods, works, services for the needs of an organization or an entrepreneur. These operations must be documented with appropriate supporting documents. The withdrawal of cash from the cash desk is drawn up with an expense cash order.

When an employee is sent on a business trip, at the request of the employee, he is given an advance for travel expenses for travel, accommodation, daily allowance and other expenses. Upon arrival from a business trip, the employee must report the funds spent. To do this, within 3 working days from the moment of arrival, he must submit an advance report on the costs incurred and supporting documents (tickets, paid bills, etc.). If the employee has spent less money than the advance received, then the remainder must be returned to the cashier.

The advance payment is not allowed to employees who have outstanding debts for the amounts previously issued for the report.

Also, an employee can be given money for the purchase of goods, works, services for the needs of an organization or an entrepreneur. The employee must also report the funds spent no later than 3 working days after the expiration of the period for which the cash was issued.

The rules for issuing cash against the report are established by clause 6.3 of the Instructions.

Cash settlements with counterparties

When settlements with counterparties (contractors, suppliers, performers) under contracts, cash payments can be made in limited amounts. In 2017, as in previous years, the amount of cash payment should not exceed 100,000 rubles under one agreement. Please note that we are talking about the total amount of payment under the contract, and not about the amount of one payment. That is, if several payments in cash were made under one agreement, for example, 50,000 rubles and 60,000 rubles, then limit size cash settlement will be exceeded. For which the organization can be fined under Art. 15.1 of the Administrative Code of the Russian Federation.

Cash discipline in 2017 for individual entrepreneurs

Let us summarize the rules according to which individual entrepreneurs should make cash transactions, work with cash.

If most of the above rules are mandatory for organizations, then for individual entrepreneurs the cash discipline in 2017 is less strict.

Individual entrepreneurs have the right not to set a cash limit, and if they do not do this, then they do not have an obligation to donate cash to be credited to a bank account.

An individual entrepreneur has the right to do without registration of cash register and PKO, maintaining a cash book, provided that tax accounting is maintained (for which income and expense books are used) More about this. But in the case of the issuance of wages to employees in cash, individual entrepreneurs are required to draw up payrolls () or payroll (), in which the fact of issuing cash from the cash register is recorded.

In June 2014, the Central Bank Russian Federation(further -Central Bank RF) published a set of special regulations governing... The objects of settlement were equally legal entities, subjects working in small business, andindividuale entrepreneurs (SP). Central Bankproposed a simplified scheme for the functioning of the accounting systemaccounting, which was rather well received as smallenterprisesand larger players in the country's modern economic space.

A panel of experts, which included leading economists and lawyersRF, has been carefully designed and updated, according to which many outdated norms and regulations were eliminated, and all innovations were clearly structured and aimed at a general simplification and liberalization of the cash register system.accounting.

The document in question is quite detailedinstruction, which outlines the step-by-step process of cash transactions, and regulates many technical nuances associated with maintaining cashaccounting.

Any modern accountant will undoubtedly be interested in learning in more detail about the nature of these changes and the possibilities of their practical application, which will helpleadcash transactions more efficiently. Not to mention the fact that entrepreneurial activity is impossible without knowledge of the basic rules for carrying out cash transactions that are relevant in the currentyear, and projected changes in2016 year.

To speak substantivelyon the procedure for conducting cash transactions, first it is necessary to consider their nature and nature of implementation. Cash transactions are everything that is related to taking into account the inflow and outflow of money supply in the environment of a particular business entity.

Cash transactions include the followingthe maincash flow manipulation:

reception;

issue;

recalculation.

In addition, cash is temporarily stored at the checkout using a specially designated and organized space. Naturally, the correct organization of the cash registeraccountingon2016 is one of the key guarantees of high efficiency of economic activity of a particular entity.

Availability of a cash desk, in accordance with regulatory documents approved Central Bank RF , - the same required condition for the functioning of all organizations, including individual enterprises .

The main condition for the successful implementation of cash transactions is systematic and accurate documentation, that is, complete recording of each individual manipulation, with the subsequent possibility of conducting a financial inspection. For this purpose, each cash register is obligedleada special cash book, as well as a number of other registration documents, assuming an accurate and systematicaccounting.

It should be noted that in2016 yearconcepts such as a cash book and a cash limit forSPand small businesses will largely lose their relevance, and compliance with these standards becomes unnecessary. Such liberalization opens up broad prospects for the development of small business and individual entrepreneurship.

At the same time, the format of the book was also changed - some outdated details were removed from it. In particular, it is no longer necessary to put down the number of the corresponding account (subaccount).

Determining the Limit: The Basis of Cash Accounting

A separate issue is the balance of funds available at the cash desk. Traditionally, a business entity has the right to independently set the negotiated limit value. But following the regulationsCentral Bank, small companies andSPgot the opportunity not to set this limit in principle. V2019 yearthis right can be exercised by a fairly wide number of subjects of smallenterprises RF.

According to the new instructions, the format for calculating the cash balance has been slightly changed. The size of the limit is fixed by the corresponding internal normative act - an order or order.

At the same time, this decision is variable and is subject to correction if such a need arises.

The cash limit threshold is determined on an individual basis, and the cash book displays the balance of the money supply at the end of the business day. In some cases, the presence of a monetary amount exceeding the established limit is allowed - for example, on weekends, provided that a certain volume of transactions is carried out during this period.

The payment of salary funds is also accompanied by the presence of an amount of money in the cash desk that exceeds the limit threshold. However, the facts of excess must be strictly documented and formalized in books and expense orders.To leaddocumentation of this kind is the direct responsibility of the person who maintainsaccountingfinancial flows of the company. In the case of an individual business,SPtakes over the performance of these functions.

Accounting regulation: rules for keeping records

In addition to the briefing book, cash records include receipts and debit orders, as well as payroll and payroll.

If the organization has a sufficiently branched out structure, the chief cashier is obliged during the working dayleaddocumentation showingaccountingand the promotion of the money supply within the system. Any cash payment made through the cashier is recorded. If the subject isindividual entrepreneur, he is offered a simplified scheme for maintaining cash records, in accordance with the established inRForder.

Thus, the life of the company is transparent in the financial sense and complies with the norms enshrined in the legislation of the Russian Federation with the prospect of2018 year.

In addition, it is prescribedleadalso a separate book that records cash flows within the organization - for example, they register the amounts issued by the senior cashier to the cashiers of individual divisions of the company.

However,accountingcash flow also seeks to simplify and reduce bureaucratic procedures. For this purpose, individual documents are unified, and obsolete elements are removed from mandatory forms.

For example, it has been removed from the incoming and outgoing orders whole line items that were previously required. Namely, these are:

offsetting account;

subaccount;

analytical codeaccounting;

target code.

Updatedprovides for the replacement of the outdated system of classification of cash orders with a single system of digital codes, which is more consistent with the demands of the modern information environment in the future2018 year... The use of such codes greatly simplifies the system of documentation of cash transactions, and allowslead accountingwith the lowest technical costs.

In general, the system for documenting operations is aimed at creating the most complete and objective information picture that reflects all aspects of the financial life of a company or organization.

Liberalization against formalism!

NSa further trend towards liberalization of the implementation rules is forecastedaccounting, since a certain relaxation of strict bureaucratic norms contributes to an increase in the economic efficiency of lifeenterprises.

The procedure for registering cash transactions on2019 The city has some exceptions in the field of organizing the life of organizations, in the structure of which the presence of separate divisions is provided. If the status of a legal entity is assigned to such a subdivision, it acts according to the approved scheme, and undertakesleaddocuments stipulated by the regulations, and keep the surplus funds in a bank account.

If it operates within the framework of a physical representation, the funds are transferred directly to the legal entity, and the algorithm for their further placement remains the same.

According to the order, in2019 yeara company or organization gains significantly more freedom in organizing a cash register - that is, the space where the cash register is directly located. According to the new guidelines, the cash register can be organized in any location convenient for the subject - for example, in a warehouse in a garage or even a car.To lead accounting entrepreneur should, first of all, based on their own economic interests and priorities.

The primary function of the cash desk is to carry out monetary settlements, therefore, its arrangement should be as comfortable as possible and adapted to its functional purpose.

In addition, the organization orSPhas the right to independently determine the measures and nature of protective actions related to ensuring the safety of cash, which is in the cash desk at the moment. The conduct of inspections, their timing and nature is also determined directly by the subject. entrepreneurial activity.

Regarding the limit of the cash available in the cash desk, the entity has the right to establish it based on considerations of its own economic interest, without coordinating this issue with the banking institution. Besides, inRFthere is a norm according to which, if necessary, the size of the limit can be revised at any time, depending on the pace and dynamics of business development, the influence of external economic and legal factors and general market trends. The terms of the established limit are also subject to revision.

Accountingcash profit, which is in the cash register, must be displayed in the documentation. Studytaking into accountcan personallySP, the head of the organization, or a person specially hired to perform this function (the company's accountant).

Cashaccountingtoday it is produced in accordance with established norms and required standards, but it is quite variable in terms of the specifics of the organization of this process.

Fixing cash flows as accounting

The procedure for conducting cash transactionsdue to the rational need to streamline the economic life of a company or organization and to regulate the circulation of cash flows, both internal and external circulation.

The direct implementation of cash transactions is carried out either by the head of the organization or by the cashier. Features of interaction between the cashier and the person who receives or provides a certain sum of money, are clearly stipulated by the regulatory rules for maintaining cashaccounting.

Receiving funds from the cash desk must be supported by appropriate documentary evidence. The most common form is a reusable power of attorney, which allows the recipient to request the issuance of funds. In this case, a copy of such a power of attorney is provided to the person carrying out the cash transaction and is attached to the expense documentation.

Moreover, the original power of attorney, according to the lawRF, is kept in the cash register permanently.

An important point in the implementation of a cash transaction is the recalculation of funds. It should be organized in such a way that both sides of the operation have the opportunity to participate in the process.

If the cashier accepts funds, the amount of which, when recalculated, turned out to be less than the declared one, he must immediately respond to the situation. The rules of his actions are also established by the corresponding decrees.

Simplified schemes for individual entrepreneurs

Depending on the nature of entrepreneurial activity, today inRFuse two types of cash managementaccounting: normal and simplified.

The cash register is carried out in the usual manneraccountingin companies that are large legal entities. This scheme does not include institutions of the banking system. Simplifiedregulations accountingobservedindividual entrepreneurs, smallenterprisesas well as microenterprises.

Rules for conducting cash transactionsstipulate a number of points, the observance of which is vital to ensure the effective operation of the subject. Vparticular, livelihoods SP has been greatly simplified after the introduction of new regulations Central Bank.

In particular, this applies to such important nuance, as the determination of the limit of cash in the cash desk and the right to further dispose of these funds.

Algorithm of actions SP associated with the implementation of cash transactions includes the following basic items:

keeping a cash book;

determination of the limit of the cash balance at the cash desk;

storage in a bank account of the balance of funds received at the cashier in excess of the established limit level;

registration and storage of cash documentation, the presence of which is provided for by the relevant legislative requirementsRF.

The legislation of the Russian Federation is quite liberal in relation to the nature of the activity SP , considering this subject as individual, which has the right to dispose of the monetary proceeds received from its activities at its own discretion.

At the same time, keeping a cash book is mandatory, since it helps to properly organize life.SPin accordance with the statutory regulationsRF. To leadthe cash book should be systematic and regular, enter the required details of the cash transactions performed, monitor the registration of receipts and debit orders and other documentation.

Entrepreneur shouldcontrol the availability of a cash limit, and declare over-limit funds and deposit into a current bank account, orleadregistration of expenditure orders for the transfer of income to a private person. Thus, the money withdrawn from the cash desk becomes personal money and acquires the status of legal income of the subject.

Besides,SP shouldbe aware of the level of their economic responsibility to the state and timely register incomes from its current economic activities.

Related entries:

No related records found.

When conducting cash transactions, all legal entities, as well as individual entrepreneurs, are guided by the rules established by the Central Bank of the Russian Federation. Since 2016, this procedure has undergone important changes... Which ones - read in our material.

What is cash discipline?

As you know, the movement of cash in any company should be carried out only through the cash desk - this is necessary to control the turnover of funds, their accounting and the preparation of financial statements of the company. So, for example, all cash transactions that will be taken from the company's cash desk must be processed through an expense cash order.

As you know, the rules for conducting cash transactions for all enterprises are the same - they cannot be developed by the company independently and at its own discretion. The reporting forms are presented in the journal of primary documentation and require compliance with all formalities - the inspectors of the Federal Tax Service strictly monitor this. And for violation of the rules for conducting cash transactions, which will be revealed during a tax audit, an entrepreneur can be fined and, moreover, by a fairly substantial amount. The reason for this "increased" attention of the tax authorities to the correctness of cash transactions by small and medium-sized businesses is, first of all, counteraction to illegal cash circulation in firms, and as a consequence - the concealment of income and non-payment of taxes for them.

Entrepreneurs will still have to formalize money that comes in and out of the cash register, and this requirement must be fulfilled regardless of the taxation system in the company, the availability of cash registers and the number of employees.

Cash discipline is certain rules that must be followed when using cash in a company. The main document, a kind of "postulate" in this regard for all entrepreneurs is the Ordinance of the Central Bank of Russia dated March 11, 2014 No. 3210-U "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses." From the title of the document it is clear that since 2015, the accounting of cash transactions has been conditionally divided into a “full” accounting procedure (for legal entities) and a “simplified” procedure (for individual entrepreneurs and small businesses).

Forms of cash documents remained the same, but a number of changes have appeared regarding the filling and compilation of these forms. For example, according to the new Directive of the Central Bank of the Russian Federation, it is possible to draw up cash documents by so-called "incoming accountants" - specialists who provide certain accounting services to an enterprise under civil law contracts. Previously, only employees of the organization and individual entrepreneurs themselves were allowed to draw up cash documents.

But to carry out the cash operations themselves, for example, to issue cash from the cash desk or deposit them into it, only the company's employees or the individual entrepreneur himself can. A “visiting” accountant does not have such a right.

Let's list the basic rules of cash discipline, which must be observed in the company.

It is necessary to correctly draw up and execute the cash documents of the company. All transactions with cash desk money must be carried out by an authorized person, that is, by a cashier, accountant or by the individual entrepreneur, if the position of a cashier in the company is not provided. Among the documents required for filling in the framework of the cash discipline are an incoming cash order, an outgoing cash order, income and expense book, payroll. It is allowed to draw up documents both in electronic form and in paper format.
The organization must set a limit on the cash balance.
The issuance of cash from the cash desk of the enterprise can be carried out only to accountable employees and for accountable economic needs and must always be provided with documents proving the spending of funds for the intended purpose. That is, spending money from the firm's cash desk must be documented - checks, invoices, etc.
For individual entrepreneurs and legal entities settlement within the framework of one contract should not exceed one hundred thousand rubles.
For the heads of organizations, there is a prohibition to take money from the cash desk to use it for personal needs. There are no such restrictions for individual entrepreneurs.

It should be noted that the main changes in the rules for conducting cash transactions from 2015 - 2016, enshrined in the Ordinance of the Central Bank of Russia dated March 11, 2014 No. 3210-U, affected individual entrepreneurs. In particular, this normative legal act greatly facilitates the maintenance of cash discipline for individual entrepreneurs.

Conducting cash transactions for individual entrepreneurs: changes

Individual entrepreneurs on the simplified tax system, UTII, patent, who themselves receive and spend the proceeds at the cash desk, may not keep cash documents (cash receipt order when accepting cash at the cash desk, cash outflow order when issuing cash from the cash desk) and not keep a cash book, but only on condition that they keep records of income and expenses of objects of taxation and other physical indicators for tax purposes. Also, the cash book may not be kept by a company that does not use cash for settlements with employees or counterparties. According to experts, the refusal to maintain cash documents for an individual entrepreneur is inappropriate. So, he must be prepared in advance for the fact that it will be difficult to control employees who in one way or another participate in the monetary operations of the company. There will be no documentary evidence that the employee received or, conversely, handed over this or that amount of money.

This format is convenient if the individual entrepreneur is himself a "cashier" of the company - in this case, there is no need to control the receipt and expenditure of funds and draw up documentation.

Note
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To maintain cash records, an individual entrepreneur now has the right to choose either paper or electronic media. When choosing to maintain documentation in electronic form, the use of an electronic digital signature is mandatory. If cash documentation will be kept in electronic form, then paper, similar copies of documents are no longer required.

In all documents on the accounting of cash transactions, an individual entrepreneur can correct errors: for this, the incorrect data should be crossed out, then indicated next to the correct information, the date of the correction and provide a decryption of the correction. The edits are certified by the signature of the employee who executed the document. But corrections are not allowed to be made in the cash receipt order and the cash outflow order.
According to the new rules, an individual entrepreneur cannot spend the company's proceeds from the cash desk for such purposes as payment and issuance of loans and interest on them, transactions with securities, payment for rent of premises, gambling. For these purposes, the individual entrepreneur must use the funds of the current account of the company (or individual) in the bank, that is, pick up cash from the cash register and transfer it to the account.
In tax accounting, you do not need to display funds withdrawn by an individual entrepreneur from his bank account and then deposited in the company's cash desk.
If on certain days cash payments were not made in the company, then filling in the cash book is not required.
All revenue of the organization received during the day should be posted using cash registers.

Cash balance limit in 2016

The cash balance limit is the maximum allowable amount of cash that can be stored at the company's cash desk at the end of the working day.

According to the Directive of the Central Bank of Russia dated March 11, 2014 No. 3210-U, individual entrepreneurs do not need to introduce a limit on the cash balance - small businesses can conduct a simplified cash order... Recall that the category of small businesses includes firms with less than a hundred employees and annual revenues of no more than 400 million rubles. Within the framework of it, for such enterprises, the absence of a cash limit is permissible - that is, a company can accumulate an unlimited amount of cash at the cash desk for an unlimited period. But nevertheless, experts advise taking the company's money to the bank - this is correct from the point of view of security. Refusal from the cash limit must be issued on the basis of an order for the company. This requirement is also enshrined in the Ordinance of the Central Bank of Russia dated March 11, 2014 No. 3210-U. Also, the order should record all the changes that are made to the procedure for working with cash and maintaining cash records of your company.

As for organizations, they must independently set a limit on the balance of cash at the cash desk - this requirement is mandatory. This indicator is the amount of funds that can be kept in the cash desk, and if the limit on the company's cash balance is not set, it is considered zero, which means that the company does not have the right to keep cash at the end of the working day. For the fact that the money is kept in the cash office of the organization in excess of the limit, the head of the company can be punished, since this is an offense. The fine for a legal entity can be up to 50 thousand rubles.

It is not required to agree on the amount of the cash balance limit with the bank, but it is necessary to issue an order (administrative document) for the company with the establishment of a cash balance limit.

Violation of cash discipline: responsibility

As mentioned above, compliance with cash discipline and established rules accounting for the storage of funds in the company, the correctness of the paperwork can be assessed by specialists of the tax inspectorate as part of audits of the financial and economic activities of the company. As part of an on-site inspection, they can identify various violations and impose a fine on an individual entrepreneur or organization. In accordance with article 15.1 of the Code of Administrative Offenses of the Russian Federation, it can be up to five thousand rubles. The fine for the institution itself for this offense can be equal to 50 thousand rubles. Recall that in accordance with clause 39 of the Procedure for conducting cash transactions, the head of the institution, the chief accountant and the cashier are responsible for non-compliance with cash discipline.

Expected changes to the rules conducting cash transactions in 2016

Some organizations in our country have already begun the transition to "online cash registers" with the ability to transfer data on all monetary transactions of the company to the Federal tax office... But the widespread transition to the new KKT will be possible only with the adoption of the law, which provides for amendments to the law №54-ФЗ. Now it is under consideration in the State Duma.

Other materials

In connection with the establishment of the order, which the Central Bank legalized on 11.03.2014, each cash transaction must be carried out according to certain rules. Under this legislation, many activities with cash are simplified.

In this article, we will analyze all the nuances of maintaining these operations of the organization.

Advantages of the new law

Compared to the previous law, the new rules have somewhat simplified their activities, canceling the cash limit... They also You should no longer keep cash books and orders, and they can independently determine by what formula to set the cash limit.

When an individual entrepreneur independently conducts all cash transactions, he may well do without cash receipts. Otherwise, if this work is done by an accountant or cashier, then these documents are not required by law, but are desirable for controlling the movement of funds by the entrepreneur himself.

For individual entrepreneurs, there is one more indulgence, according to which it is allowed to change the indicators in documents related to cash transactions, but not in cash settlement (settlement and cash order) and PKO (cash receipt order). Entrepreneurs are not allowed to spend the proceeds for the following purposes:

pay off loans to the bank or interest on them;
it is forbidden to carry out actions on securities with this money;
make payments for the rental of real estate;
organize or conduct gambling.

For individual entrepreneurs who provide services to the population, the use of cash registers has been canceled if they issue strict reporting forms. For other individual entrepreneurs and small businesses, a cash register is required.

The use of devices for individual entrepreneurs with a specific type of trade (trade from tanks, at fairs, in kiosks and acceptance of glass containers) has not been required since 2015.

Read more about the new law in the following video:

Conducting cash transactions for legal entities

For all legal entities persons entered cash holding restrictions... They are obliged to donate money to a bank or financial institution bound by an agreement to conduct such transactions with the Bank of Russia. At the same time, the bank or organization must provide collection, counting, packing and transportation of cash legal entities. persons with their further crediting to his current account.

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Target expenditure of cash money

According to the legislation, legal entities, as well as individual entrepreneurs and small businesses have the right to spend cash money exclusively:

for the issuance of salaries and advance payments to employees included in the payroll payroll;
to pay for social needs, for example, sick leave;
to pay for insured events, despite the fact that an individual paid for his contract in cash and not more than 100,000 rubles under one contract;
for the issuance of cash for the consumer needs of an employee of the enterprise, not related to his direct activities, but not more than 100,000 rubles;
to pay for goods or services rendered (this does not apply to the purchase of securities);
to return money to customers when the goods are returned or the service provided to them is not fulfilled.

Under the old legislation, an enterprise, individual entrepreneur or legal entity did not have the right to issue cash money for consumer loans to its employees. According to the new law, a consumer loan can be of any nature, that is, it is not necessary for a purchase household appliances or a car, but also for training or other needs. The main thing is that it does not exceed the limit established by law and is issued in rubles.

Expense of money from the account of an enterprise, individual entrepreneur and legal entity

According to the adopted instructions, individual entrepreneurs and enterprises have the right to spend cash from the cash register if they came there from their personal account. These can be expenses:

for any transactions with securities;
for payments on rent of real estate;
for any payments on loans - from their full repayment to interest payments.

Under this legislation, a limit of 100,000 rubles is legalized for each contract separately. This does not apply to current accounts of individuals.

Organization of cash transactions and documents

The cashier is appointed by the entrepreneur himself, or he conducts all operations personally. Every money transaction must be accompanied by debit and credit orders... The signature on the documents should only be of the person authorized to put it - an accountant or a cashier, as well as the presence of a seal or stamp, on which the details are indicated, confirming the legality of this monetary transaction.

With each receipt or withdrawal of cash, the cashier must enter the amounts into the cash book. At the end of the work, he is obliged to verify the data in the book with the indicators for cash settlement and cash settlement and indicate the cash balances in the book, and then put his signature. If there is an accountant, he must check these indicators, or the manager does it personally.

Cashier documentation

Depending on the volume of the enterprise or at the request of its head, the conduct of cash transactions can be carried out both in the corresponding book and in electronic form. Cash invoices are called incoming and outgoing orders. For their correct design the following is required:

preparation of documentation is carried out by the chief accountant or accountant of the company or by the cashier;
this responsible person or persons must be registered in a special document signed by the head of the enterprise;
an agreement must be concluded with them on the provision of appropriate services to the enterprise with the signatures of all the persons indicated in it and the head of the company;
cash orders can be maintained by the head of the enterprise himself.

Rules for receiving a credit slip

First of all, the cashier should check the authenticity of the signature of the manager or his authorized person on the receipt cash voucher and verify it with the sample. Then he is obliged to check the numbers indicated in the documents with the amount of cash he received. If the amount is fully consistent with the documents and available, the cashier can sign the cash order and confirm this operation with his seal.

In the event of a discrepancy between the amount of cash and the indicated digital or capital data in the receipt voucher, the cashier has the right to refuse to accept cash.

He may demand to give the missing amount to the person who paid them. In case of his refusal, the receipt document must be given to the accountant or the head of the enterprise for reprinting to accept the actual amount, and the first receipt document is crossed out. A new credit is drawn up for each paying agent, respectively.

Rules for obtaining an expense slip

Any cash withdrawal operations are carried out when registering cash outflow orders. Upon receipt of the relevant statement, the cashier is obliged to verify the signature of the accountant or manager on the document with the sample, as well as the amounts indicated in it with the fact of cash. In this case, the amounts must be indicated, both in numbers and in words.

Cash can only be withdrawn upon presentation of an identity card by the recipient. In this case, the cashier must verify the name of the recipient with the specified data in the expense slip, and the photo with its bearer. He is also obliged to prepare the amount necessary for issuance, give a statement to the recipient for signature, and then recount the money again with his immediate attention.

When issuing money under a power of attorney, the recipient is obliged to present his documents and a power of attorney certified by a notary, as well as its certified copy.

When issuing cash in this case, the cashier is obliged to write the signature in the statement in front of the column with his own hand "by proxy" and give it to the recipient for signature. At the same time, a copy of the power of attorney is attached to the cash invoice document, on which the cashier should sign the cash issue to this person.

The cashier is not obliged to accept claims from the recipient in the event that the money was not counted to them at the cash register immediately upon receipt.

Cash withdrawal on account

By current legislation you can give cash to an employee of the company against a report for the needs of the company... In this case, an expense order must be issued at the written request of the accountable person, in which he is obliged to indicate the required amount, the purpose of receiving cash and for how long. This document must be signed by an accountant or company manager.

A new order for issuing cash against a report can be issued only after the recipient has repaid the previous payment. Money can be issued against accountability not only to employees of the enterprise, but also to persons with whom the company has civil law agreements, for example, partnership.

Determination of the cash limit

According to the new legislation No. 3210-U dated 03/11/2014, each company is obliged to issue an order for the organization on the allowable amount of cash remaining at the end of the working day in the cash register. This amount should be the maximum allowable storage at the cash desk after closing the data in the cash book.

Everything that is above this limit must be transferred to the bank for safekeeping. The exception is days with the issuance of an advance payment or salaries to employees of the enterprise or holidays, when banks are closed, and cash transactions were carried out at the same time. For individual entrepreneurs and small businesses, there is no limit on cash at the cash desk.

How to determine the cash limit for an enterprise and a legal entity

For legal entities, the term for receiving and counting money should not exceed 92 days.

At the same time, the deadline for depositing cash to the bank can't be more than a week... That is, the amount collected for the time set by the company is divided by the number of days, taking into account the interval for depositing cash at the bank, and thus the maximum allowable daily limit of money at the cash desk at the end of the working day is displayed.

All documentation for conducting cash transactions, be it cash books or their electronic equivalents, are kept within the time limits established by the entrepreneur himself. In electronic versions of cash books, no changes or amendments can be made, unlike their paper counterparts.

Changes in 2016

In 2016, there are many innovations related to cash transactions:

For legal entities, there will be a restriction associated with the storage of cash, according to which they will be required to donate money to any financial institution on a daily basis. She, in turn, will have to provide basic operations - counting, transportation, collection, etc.
In 2016, according to the law, new cash registers should be used that have the function of collecting and sending data to the tax authorities via the Internet. In addition, checks can be prepared and sent to customers online. At the same time, it is not necessary to immediately buy a new device: the old one can be used until the end of registration (however, the period of use cannot exceed 7 years) or in the absence of the possibility of using the Internet.
For individual entrepreneurs, the documentation is simplified: they may not draw up cash documents. For example, since 2016, it is not necessary to maintain an expense and receipt cash order.
Also, for individual entrepreneurs, the absence of a cash limit is allowed (this innovation also applies to legal entities that are small businesses).

Innovations in 2018

In 2018, the process of introducing a new type of cash register technology called "online cash register" continues. Now data on cash transactions are stored on a special fiscal drive and transmitted directly to the Federal Tax Service using communication channels.

Buyers can use the service of sending purchase information to their address Email or to the phone.

From March 31, 2018, such a CCP were required to be installed by entrepreneurs and organizations involved in the sale of alcoholic beverages. And by July 1, 2018, the new online cash registers will have to be used by everyone, with some exceptions.

For these changes in legislation, see the following video:

Cash transactions are conducted according to clearly established rules in accordance with the requirements of the Central Bank of the Russian Federation. Accounting documents and maintenance procedures cannot be developed by the company independently. The forms are presented in the journal of primary documentation and are the same for enterprises of all categories.

The procedure for conducting cash transactions is under special control of the Federal Tax Service Inspectorate. Heavy fines are imposed for violations of discipline. The reason for the close attention to operations is the fight against illegal cash circulation. Cash accounting operations are carried out in accordance with the Instructions of the Central Bank of the Russian Federation.

Innovations in the field in recent years

Since 2014, the procedure for conducting cash transactions has undergone changes... In 2018, organizations and individual entrepreneurs must adhere to the Ordinance of the Bank of Russia dated 11.03.2014. for No. 3210-U. The essence of the innovations is conventional division accounting of cash transactions for a complete and simplified procedure.

Full order cash transactions are used for organizations - legal entities that are not related to small businesses. Simplified diagram allowed for accounting by small organizations or individual entrepreneurs.

The new procedure for maintaining these operations is discussed in detail in the following video:

Rules of conduct and peculiarities of their organization

Cash transactions are carried out only with cash.

The movement of funds is issued as an expense or.

Specific requirements for the cashier:

A person appointed by the manager has access to the cash drawer and operations.
The cashier bears material responsibility determined by the contract.
During the absence of the cashier due to vacation or illness, the balance of the cash register and documents are transferred to another person by order of the enterprise.
The presence of several cashiers in the enterprise requires the appointment of a senior employee.

The main accounting document is the cash book. The journal is kept daily, except in the absence of transactions. At the end of the day, the remainder is displayed, the value of which must coincide documentarily and in fact. The amount is entered in the cash book and certified by the signature of the cashier.

Use for individual entrepreneurs and legal entities

Individual entrepreneurs may not keep a cash book.

The opportunity is used when maintaining IP income and expenses, physical indicators, mandatory for accounting tax indicators.

Organizations are required to conduct cash transactions if the company has a cash flow. A company that does not use cash for settlements with employees, counterparties does not keep a cash book.

The proceeds received by the enterprise must be posted using KKM. An exception is made by enterprises that keep records in accordance with the adopted special regimes - UTII and PNS. At the end of the working day, the cashier-operator hand over the proceeds to the cash desk of the enterprise (or collectors) on the receipt order.

Requirements for the use of software and hardware

Legislation since 2015 (Directives No. 3210-U) admits the use of software for conducting cash transactions. Document flow must be protected from unauthorized entry to transactions. The protection of accounting data is carried out by applying electronic signature .

With regard to software and hardware that accept banknotes, the Bank of Russia requires the equipment to have a counterfeit recognition function. Technical means must be able to distinguish at least 4 security features of Russian banknotes.

Accounting for cash transactions in 1C Accounting 8.3 is considered in the following video:

Features of maintaining cash records

Cash forms are the only ones, except for bank ones, of primary accounting paper, upon registration of which not allowed blots and erasures. When filling out forms and books in manual mode, the use of colored ink is not allowed. If the orders are filled with errors, a new document is issued. In a cash book or check, an incorrectly filled sheet is crossed out by two parallel lines.

In 2018, the procedure for maintaining documentation included innovations:

Accounting is allowed to be kept in electronic form using an electronic signature.
Cash documents can be drawn up not only by the cashier, but also by the chief accountant or, in their absence, by the head.
The cashier must have a stamp confirming the operation and signatures of persons entitled to certify primary accounting forms.
If there are deposited amounts, the register is not compiled. On the last day of issue wages the deposit is marked on the payroll.
When maintaining UTII or PSN in the organization, the receipt of funds can be made according to strict reporting forms (BSO) or another document containing mandatory details.

When conducting operations using service programs (without an electronic signature), documents must be displayed on paper. Primary accounting forms must have real (not facsimile) signatures. The cash book is also subject to printing. Journal for periods depending on the volume of transactions. The period does not matter, provided that the balance transfer control and page numbering within the period are controlled.

The main limitation for the cash balance is the limit. The value means the limit of cash on hand at the end of the working day. End of day balance is defined as the sum of the balance at the beginning of the day and the receipt of funds minus the expense of money. Exceeding the limit allowed on the days of payment of wages.

The enterprise needs:

Approve the deadline for issuing wages and advance payments by order of the enterprise.
Determine the period allotted for payments. In the traditional version, it is set from 3 to 5 days. The term for settlements with employees includes the day of receipt of cash at the bank.
To approve the procedure for settlements with employees in the accounting policy of the enterprise.

The procedure applies only to payments in cash... The organization (legal entity) must independently calculate the cash limit. The document is accepted annually, based on the data of the year preceding the calculation. If there are separate subdivisions in the organization that receive proceeds, the limit is calculated taking into account their receipts.

In 2018, individual entrepreneurs may not calculate the cash limit. The exemption applies to individual companies keeping records of indicators for taxation.

The cash limit in 2018 can be calculated 2 methods:

By the amount of incoming cash proceeds. The limit is calculated as the ratio of the volume of cash receipts to the settlement period (no more than 92 days), multiplied by the collection period.
By the volume of cash issued from the cash desk. The limit is defined as dividing the volume of issued cash by the settlement period (no more than 92 days) with subsequent multiplication by the collection period.

When calculating the limit, funds used to pay wages and social benefits to employees are not taken into account.

Issuance of cash to accountable persons

Cash funds of enterprises are often used for settlements with counterparties. Funds are issued on account of persons designated by the head. Composition of accountable persons established by order.

Traditionally, employees' powers are extended over a one-year period.

Document flow for accountable persons has a number of features:

The issuance of funds is formalized by an expense cash order.
The amount of cash given out from the cash register to individuals-accountable persons is not limited. In some cases, companies use the disbursement of funds as an opportunity to avoid penalties if there is an excess of the cash balance at the end of the day.
Upon receipt of funds, persons must provide a passport or other identity document.
The amount exceeded in terms of consumption (purchase of materials, raw materials, fuel and other types of goods and materials) is issued from the cash desk after the approval of the report.
The accountable person pays the balance of funds to the cashier.

The company must approve the reporting procedure for each type of expense. After the expiration of the period, the person must submit the report for approval no later than three days from the end of the reporting period. Exceeding the term for using the money entails a change in the purpose of the employee's income. The amount will be counted as an advance payment for the performance of labor duties, from which a tax () of 13% will be withheld.

Tax inspection, fines for violations

The FTS inspectorates check cash discipline during field inspections or during the period of office events. When checking, the inspector proposes to provide: a cash book, primary accounting documents (cash register, PKO, applications, cash limit), studied selectively. In some cases, the cash balance can be checked against accounting documents.

When checking, it can be revealed violations:

Conducting cash payments in excess of the limits accepted for legal entities.
Availability of funds at the cash desk without supporting documents and documents confirming the arrival.
Accumulation of cash at the cash desk is above the limit approved by the company.
Violation of the order of storage of funds. The procedure for protective measures when receiving, issuing, transporting, storing funds is determined by the organization or individual entrepreneur.

Violation of cash discipline entails the imposition of significant fines... Sanctions apply to responsible person and the head of the enterprise.

The punishment is imposed under Art. 15.1 of the Administrative Code, which provides for fines:

Officials - from 4 to 5 thousand rubles.
Organizations - from 40 to 50 thousand rubles.

The cashier or other person appointed to maintain the cash register concludes a liability agreement. If it is established that a person has caused direct material damage to the company, you can redirect the payment of damage to the person responsible for maintaining the cash register.