Accounting of cash transactions. Preferential conditions for persons providing services to the public

All organizations and entrepreneurs should lead. Moreover, for small businesses there are simplified operating procedures cash transactions for small businesses.

From this article you will learn:

1. Cash limit for - sample order with calculation attached
2. Is it possible to issue money on account to persons working for you under a civil contract?
3. Cash transactions for small businesses

You must conduct cash transactions in accordance with the procedure approved by the Bank of Russia Directive No. 3210-U dated March 11, 2014. Below we have reviewed the basic rules that will help you organize your cash register and conduct cash transactions.

First, let's talk about cash transactions in 2016 for all companies. And then let's move on to cash transactions of small businesses. Please note that small businesses can choose to conduct cash transactions in 2016 according to general order or simplified.

Cash transactions in 2016 for all companies. General provisions

Cash transactions in 2016 are carried out by a cashier or another employee determined by the head of the company, an individual entrepreneur or another authorized person from among the hired employees. The cashier is assigned the corresponding job rights and responsibilities, which he must become familiar with upon signature.

If there are several cashiers, one of them acts as a senior cashier.

Please note: cash transactions can be carried out by the manager himself.

As for the technical side, cash transactions can be carried out using software technical means.

The cashier is provided with a seal (stamp) containing the details confirming the cash transaction, as well as sample signatures of persons authorized to sign cash documents. We'll talk about the latter in more detail below.

Measures to ensure the safety of cash during cash transactions, storage and transportation, the procedure and timing of verification of the actual availability of cash are determined by the head of the legal entity (entrepreneur).

Cash balance limit

Each company must establish, by order of the organization, a limit on the cash balance in the cash register. That is, the maximum allowable amount of cash that can be kept in the cash register after displaying the amount of cash balance at the end of the working day in the cash book.

Funds in excess of the established limit must be kept in bank accounts.

Accumulation of cash in the cash register in excess of the established limit is allowed only on days of issue wages, scholarships and other payments included in the payroll or of a social nature. This includes, among other things, the day you receive cash from the bank for the specified payments, as well as weekends and non-working holidays, if you conduct cash transactions on these days.

Attention: entrepreneurs and small businesses may not set a cash balance limit.

Cash limit in 2016

You can determine the cash limit in 2016 (or the cash balance limit), if you need to have a cash limit or you set it on your own initiative, in one of two ways of your choice.

Option 1. Take into account the volume of cash receipts for goods sold, work performed, services rendered.

Moreover, the newly created legal entity takes into account the expected volume of such revenues.

The cash balance limit in this case is calculated using the formula:

V - the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (a legal entity, which includes separate divisions, determines the volume of receipts taking into account cash received for goods sold, work performed, services rendered, separate divisions, except for the case when the division itself deposits money directly to the bank);

P is the settlement period determined by the legal entity, for which the volume of cash receipts for goods sold, work performed, services rendered is taken into account, in working days (when determining it, periods of peak volumes of cash receipts, as well as the dynamics of the volume of cash receipts for similar periods of previous years; the billing period is no more than 92 working days of the legal entity); Nc - the period of time between the days a legal entity deposits cash received to the bank for goods sold, work performed, services rendered, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in locality , in which there is no bank - fourteen working days. For example, when depositing cash at the bank once every three days, this indicator is equal to three working days. The determination may take into account location,, specifics of the legal entity’s activities (for example, seasonality of work, working hours).

Option 2. Take into account the volume of cash disbursements. Moreover, the newly created legal entity takes into account the expected volume of issuances. In both cases, the exception will be cash amounts intended for the payment of wages, scholarships and other payments to employees.

The cash balance limit with this option is calculated using the formula:

L - cash balance limit in rubles;

R - the volume of cash issued, with the exception of cash amounts intended for the payment of wages, scholarships and other payments to employees, for the billing period in rubles (by a legal entity that includes separate divisions, when determining the volume of issues, cash stored in these separate divisions, with the exception of the case when the division itself deposits money directly to the bank);

P - the settlement period determined by the legal entity, for which the volume of cash issuances in working days is taken into account (when determining it, periods of peak volumes of cash issuances, as well as the dynamics of the volumes of cash issuances for similar periods of previous years can be taken into account; the settlement period is no more than 92 working days of a legal entity);

Nn - the period of time between the days a legal entity receives cash by check at a bank, with the exception of cash amounts intended for the payment of wages, scholarships and other payments to employees, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in a locality where there is no bank, fourteen working days.

Cash documents

Cash transactions are documented with incoming and outgoing cash orders. These two types of documents are called cash documents. They are drawn up:

1. chief accountant;
2. an accountant or other official (including a cashier) specified in an administrative document, or an official of a company, an individual with whom agreements have been concluded for the provision of accounting services;
3. manager (in the absence of a chief accountant and accountant).

Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. In a situation where cash transactions are carried out and cash documents are drawn up by the manager himself, then he also signs the cash documents. In this case, sample signatures of persons authorized to sign cash documents are not drawn up.

Attention: individual entrepreneurs may not draw up PKO and RKO.

Now let's talk in more detail about each type of cash order.

Receipt cash order. Acceptance of cash, including from a person with whom an employment or civil contract has been concluded, is carried out using cash receipt orders.

Upon receipt of a cash receipt order, the cashier checks:

correspondence of the amount of cash entered in numbers with the amount of cash entered in words;

availability of supporting documents listed in the cash receipt order.

The cashier accepts cash by sheet, piece by piece. And 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 cash receipt order with the amount of cash actually received. If the amounts match, the cashier signs the PKO, puts a seal (stamp) on the receipt for the PKO issued to the cash depositor and gives him the specified receipt. If the amounts do not match, the cashier invites the depositor to add the missing amount or returns the excess amount. If the cash depositor refuses to add the missing amount, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order and transfers it to the chief accountant or accountant (in their absence, to the manager) for re-registration of the PKO for the actual amount of cash deposited.

A cash receipt order can be issued upon completion of cash transactions on the basis of:

control tape removed from cash register equipment;

strict reporting forms equivalent to a cash receipt;

other documents provided Federal law dated May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

In all these cases, the PQR is compiled for the total amount of cash accepted, with the exception of the amounts of cash accepted within the framework of the activities of the paying agent, bank payment agent (subagent). A separate cash receipt order is issued for this amount.

Acceptance of cash deposited by a separate division into the cash desk of the head office is carried out in the manner established by the company's management, also according to a cash receipt order.

Account cash warrant. Cash issuance is carried out using cash receipts.

The issuance of cash for the payment of wages, stipends and other payments to employees is carried out according to cash receipts orders, payroll statements, and payroll statements.

Upon receipt of an expense cash order (settlement and payment or payroll), the cashier checks:

the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager) and its compliance with the sample;

correspondence of cash amounts entered in numbers with amounts entered in words.

When issuing cash, the cashier also checks the presence of supporting documents listed in the cash receipt order.

The cashier issues cash after identifying the recipient of the cash using the passport or other identification document presented by him, or according to the power of attorney and identification document presented by the recipient of the cash. Cash issuance is carried out by the cashier directly to the cash recipient indicated in the cash settlement (settlement and payment or payroll) or in the power of attorney.

When issuing cash by proxy, the cashier checks:

1. correspondence of the full name of the cash recipient specified in the cash receipt order with the full name of the principal specified in the power of attorney;
2. compliance of the full name of the authorized person and the data of the identity document indicated in the power of attorney and the cash receipt order with the data of the identity document presented by the authorized person.

In the settlement and payment (payment) statement, before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the cash receipt order (settlement and payment (payment) statement).

In the case of issuing cash under a power of attorney issued for several payments or for receiving cash from different legal entities and entrepreneurs, copies of it are made and certified in the manner established by the payer.

When issuing cash using a cash order, the cashier prepares the amount of cash to be issued and passes the cash order to the cash recipient for signature.

The cashier recalculates the amount of cash prepared for issue in such a way that the recipient of the cash can observe his actions, and issues cash to the recipient in sheet-by-piece, piece-by-piece recalculation in the amount specified in the cash register.

The cashier does not accept claims from the recipient of cash for the amount of cash if the recipient of the cash has not verified the correspondence of the amounts of cash entered in figures with the amounts entered in words in the cash receipt order, and has not recalculated the cash received by him piece by piece under the supervision of the cashier.

After issuing cash according to the cash receipt order, the cashier signs it.

The issuance from the head office cash desk to a separate division of cash necessary for cash transactions is carried out in the manner established by the company's management, according to a cash receipt order.

Cash movement

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 funds accepted and issued by the cashier, indicating the amounts of cash transferred. Entries in such a book are made at the time of cash transfer and are confirmed by the signatures of the senior cashier and the cashier.

The company records cash received at the cash desk, with the exception of cash accepted as part of the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash register in the cash book.

Entrepreneurs may not keep a cash book.

The paying agent, bank payment agent (subagent) maintains a separate cash book to account for cash accepted as part of the activities of the paying agent, bank payment agent (subagent).

Entries in the cash book are made by the cashier for each incoming and outgoing cash order, issued respectively for cash received and issued.

At the end of the working day, the cashier checks the data contained in the cash book with the data of cash documents, displays the amount of cash balance in the cash book and affixes 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 manager) and signed by the person who carried out the specified reconciliation.

If no cash transactions were carried out during the working day, no entries are made in the cash book.

Separate divisions transfer to the company's head office a copy of the cash book sheet in the manner established by the company's management, taking into account the deadline for the legal entity to prepare accounting (financial) statements.

Control over the maintenance of the cash book is exercised by the chief accountant (in his absence, by the manager).

Paperwork

Documents for recording cash transactions can be drawn up on paper or in in electronic format.

Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software, and signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Electronic documents are signed electronic signatures. Corrections are not allowed in electronic documents after they have been signed.

The storage of documents drawn up on paper or electronically is organized by the manager.

Issuance of money on account

On account, money is given to the employee for expenses associated with carrying out your activities. To issue cash on account, an expense cash order is drawn up in accordance with a written statement from the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which the cash is issued, the signature of the manager and the date.

06.09.2016

What it is?

In order to understand the concept of “Cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”: A cash register (KKM, KKT) is a device necessary for receiving money from your customers. There can be any number of such devices and each of them must have its own reporting documents. An enterprise's cash register (operating cash desk) is the totality of all cash transactions (reception, storage, issue). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash desk can be a separate room, a safe in the room, or even a box in desk. So, all cash transactions must be accompanied by the execution of cash documents - which is usually meant by compliance with cash discipline.

Cash discipline is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions). The basic rules of cash discipline are: execution of cash documents (reflecting the movement of cash in the cash register); compliance with the cash register limit (the maximum amount of money that can be kept in the cash register at the end of the working day); compliance with the rules for issuing cash to accountable persons (employees); compliance with the limitation of cash payments between business entities within the framework of one agreement in an amount of no more than 100 thousand rubles.

Who must comply? The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system. You may not have a cash register, but simply issue BSO (strict reporting forms), but you still must comply with the rules of cash discipline. There is only one rule here - if there is cash flow, then cash discipline must be observed. However, since June 2014, a simplified procedure for maintaining cash discipline has been in effect, which most affected. Now individual entrepreneurs are no longer required to maintain a cash register on a par with organizations and draw up cash documents (PKO, RKO, cash book). Entrepreneurs only need to generate documents confirming the payment of wages (payroll and payslips). Also, according to the simplified procedure, individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) are no longer required to set a limit on the cash balance at the cash register. All rules of cash discipline are listed in the instructions of the Bank of Russia (Instruction No. 3210-U dated March 11, 2014 and Instruction No. 3073-U dated October 7, 2013).

Cash documents.

Cash desk operations must be carried out by an authorized employee (cashier); in his absence, these functions can be performed by a manager (IP). If there are several cashiers, a senior cashier is appointed. Cash documents must be generated by the chief accountant or other appointed official (manager, individual entrepreneur, cashier, etc.) with whom an agreement has been concluded for the provision of management services accounting. In 2016, cash transactions are documented with the following documents:

• Receipt cash order (PKO)– filled in each time money is received at the cash register. If cash is issued by check cash register or a strict reporting form, then it is allowed to draw up a PQR for the total amount of cash received per working day (shift).
• Expenditure cash order (RKO)– filled in when dispensing money from the cash register. When receiving an order (for example, from an employee who went to buy office supplies), the cashier must make sure that the cash register order is signed by the chief accountant (manager) and check the employee’s identification documents.
• Cash book (form KO-4)– data for each incoming and outgoing cash order is entered into the book. At the end of the working day, the cashier must check the cash book data with the data in cash documents and display the amount of cash remaining in the cash register. If there were no cash transactions during the day, the cash book will not be filled out.
• Accounting book (form KO-5)– to be filled out only if the company employs several cashiers. Entries in the book are made during the working day at the time of transfer of cash between the senior cashier and cashiers and are confirmed by their signatures.
• Settlement payment statement and payroll– are drawn up when issuing wages, scholarships and other payments to employees.

Cash documents can be maintained in paper form or electronically. Documents on paper are drawn up by hand or using a computer (other equipment) and signed with handwritten signatures. Documents in electronic form are drawn up using a computer (other equipment) ensuring their protection from unauthorized access and signed with electronic signatures.

We remind you that such reporting documents as: KUDIR, BSO Accounting Book and documents related to the use of a cash register (report and journal of the cashier-operator) do not apply to cash discipline.

Cash balance limit in 2016

The cash balance limit is the maximum allowable amount of cash that can be kept in the company's cash register at the end of the working day (sometimes the limit is also called the carryover balance). All cash in excess of the established limit must be deposited at the bank. An exception to this rule is allowed on days of payment of salaries, scholarships, as well as on weekends and non-working days. holidays(if cash transactions were carried out at that time). We advise you to consider the procedure for setting a cash limit very carefully. If you do not set a limit, it will be equal to 0, and accordingly, any amount of cash in the cash register at the end of the working day will be considered above the limit. Storing money in the cash register in excess of the established limit is one of the violations of cash discipline, for which one may be subject to administrative liability and a fine.

An order to set a cash limit.

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can specify the validity period of the limit, for example, 2016. The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2016 and further until you issue a new order.

Simplified procedure.

Starting from June 1, 2014, individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) are no longer required to set a cash balance limit at the cash desk. In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the wording: “Keep cash in the cash register without setting a limit on the cash balance.”

Issuance of cash to accountable persons.

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs. You can issue money on account only on the basis of an application from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP). If an employee spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording. Note: it is advisable that the application contain the line: “The employee has no debt on previously issued advances” (since, by law, it is impossible to issue money on account to employees who have not reported on previous advances). Within 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit an advance report to the accountant (manager) with documents confirming the expenses made (KKM checks, sales receipts etc.). Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments.

One more important rule cash discipline is compliance with the limitation of cash payments between business entities (individual entrepreneurs and organizations) within the framework of one agreement in an amount of no more than 100 thousand rubles. When calculating with individuals this restriction does not apply. There is also no need to comply with this limit when issuing salaries, social benefits and accountable amounts to employees from the cash register (except for cases where the accountable person makes a transaction on behalf of the organization on the basis of a power of attorney). Please note: cash proceeds cannot be used to repay loans, pay dividends or pay for real estate rent.

Money from the cash register for personal needs.

Everything that an organization earns is its property. Therefore, even if there is only one founder in an LLC, he still does not have the right to dispose of the organization’s money at his own discretion. Accordingly, the founders cannot take cash from the cash register for their personal needs. Individual entrepreneurs, unlike LLCs, have the right to take cash from the cash register or withdraw from a current account at any time. The amounts that an individual entrepreneur can spend on his personal needs are not limited (the most important thing is to avoid arrears in paying taxes and insurance premiums). Note: if the individual entrepreneur has not issued an order canceling the maintenance of cash documents, then when receiving cash from the cash register, he needs to draw up a cash settlement with the wording: “Issue of funds to the entrepreneur for his own needs” or “Transfer to the entrepreneur of income from current activities.”

Checking cash discipline by tax authorities.

Until 2012, control over compliance with cash discipline rules was assigned to banks. Now this function is performed by employees of the Federal Tax Service. Carrying out an on-site inspection, they can check: cash accounting in the cash register; printing reports from the fiscal memory of cash register equipment and used fiscal memory drives; all documents documenting cash transactions (PKO and RKO, cash book, cash register reporting, etc.); are they issued cash receipts(BSO) to clients ( visual observation, using video and audio recording).

Fines for violating cash discipline rules.

For non-compliance with the rules for maintaining cash discipline and violation of the procedure for working with cash, a fine is provided under Article 15.1 of the Code of Administrative Offenses of the Russian Federation: for individual entrepreneurs and officials organizations - from 4,000 to 5,000 rubles; For legal entities– from 40,000 to 50,000 rubles.

“On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.”

Let's sort it out current issues conducting cash transactions in 2016.

Registration of cash registers with the tax authorities and application of cash registers in 2016

Question 1: LLC (USN - 6%) is engaged in the provision of services (repair of apartments and offices). The contract states that only services and materials are from the customer (that is, it is possible to use BSO). If, as part of the contract, the LLC sells materials to the customer, is it possible to use BSO or is it necessary to use KKM?

Answer: It should be remembered that BSO can only be used when it comes to providing services to the public. In this case we are talking about the sale of materials. Accordingly, when selling materials for repairs in cash, you should use cash registers.

Question 2: The simplified tax system organization conducts retail trade in several shopping centers Moscow (in different joint-stock companies). The legal address of the organization is in the territory of the 26th Tax Inspectorate. Does an organization have the right to register all cash registers with the 26 Tax Inspectorate or is it necessary to create separate divisions at the location where cash registers are installed?

Answer: The cash register must be registered with the tax office at its actual location separate division, on the territory of which the CCP will be used.

Question 3: During the day the cash register was not turned on, there was no revenue. Do I need to turn on the cash register at the end of the day and take a zero Z-report? And should the absence of a transaction be reflected in the cashier-operator's journal? Or, if it was not included in the network, then there is no need to reflect anything anywhere?

Answer: The legislation does not provide a direct answer to this question. But on this issue There were explanations from tax authorities in the media that if the cash register was not turned on at all during the day, then the Z-report should not be printed at the end of the day.

Also pay attention to the following explanations: if the cash register was turned on at the beginning of the shift, then it is necessary to take out Z-reports, even if there was no revenue for the entire shift (“Cash register under control”, interview with Ya.Ya. Khomets, department adviser control over entrepreneurial activity in the field of state-regulated activities and the use of cash registers of the Federal Tax Service of Russia, advisor to the state civil service RF 2nd class; magazine “In the Course of Legal Affairs”, No. 10, May 2009).

Question 4: does the organization have the right to contribute to authorized capital deposited in the cash register, spend on travel expenses bypassing the bank?

Answer: yes, you can.

Checking the cash register

Question: Who's checking the cash register now? Is there a statute of limitations for checking the cash register? For what period can the cash register be checked?

Answer: the cash discipline of the organization is checked by the Federal Tax Service. The letter of the Federal Tax Service of Russia dated September 12, 2012 No. AS-4-2/15195 states that the current regulatory legal acts do not limit the frequency of inspections for the completeness of accounting for cash proceeds in organizations and individual entrepreneurs.

Accordingly, the inspectorate can inspect the organization several times a year. For failure to comply with cash discipline, an organization may be fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of up to 50,000 rubles. The statute of limitations for administrative offenses is two months.

Fines for non-compliance with cash discipline

Question 1: microenterprise ( retail) simplified tax system “income minutes expenses”. The cash balance as of December 31, 2015 is RUB 950,000. The cash balance limit has been cancelled. Can claims be made against the organization during an audit (there is a large amount in the cash register)?

Answer: According to clause 2 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, small business organizations may not set a cash balance limit and store them in full at the cash desk without depositing them with the bank. Accordingly, there should be no claims in this case.

Question 2: What is the fine for operating a cash register machine outside the place of registration?

Answer: an organization operating through separate divisions located in the same municipality in territories under the jurisdiction of different tax authorities must register in the prescribed manner cash register equipment in the territorial tax authority at the location of one of its separate divisions in which the organization is registered (letter of the Ministry of Finance of Russia dated August 18, 2010 No. 03-01-15/7-183). If the cash register used by a separate division is registered with the tax authority at a location other than the location of the separate division, a fine may be imposed in accordance with Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or the imposition of an administrative fine.

Question 3: What cash violations are ongoing? What is the duration of cash violations?

Answer: For failure to comply with cash discipline, the company may be fined under Art. 15.1 Code of Administrative Offenses of the Russian Federation. That is, administrative responsibility. According to Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, the limitation period is two months, and for ongoing violations - from the moment of discovery. Violations that can be classified as continuing are named in paragraph 1 of Art. 4.5 Code of Administrative Offenses of the Russian Federation. According to the provisions of this article, violation of cash handling should not be recognized as a continuing offense.

Cash limit for small businesses has been abolished

Question: Is it necessary to determine the cash balance limit for an individual entrepreneur? Will the maximum limit on settlements between organizations and individual entrepreneurs remain the same in 2016?

Answer: Yes, the IP limit may not be determined.

The concept of a cash register for individual entrepreneurs is not defined in Directive 3210-U. But this does not mean that entrepreneurs can completely refuse to conduct cash transactions. A simplified procedure for maintaining a cash register applies to them, which is prescribed in the same Directive 3210-U.

The limit on payments between organizations and entrepreneurs remains the same. If you are making payments with a legal entity, the limit within the framework of one agreement is no more than 100,000 rubles (Instructions of the Bank of Russia dated October 7, 2013 No. 3073-U).

The circulation 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 fundamentals are enshrined in regulatory documents: Instructions of the Bank of the Russian Federation No. 3210-U dated March 11, 2014 - for legal entities, Regulation No. 318-P dated April 24, 2008 - for credit institutions.

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

• payment of wages, scholarships, benefits;
• , calculations according to tax obligations;
• 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 money turnover, as well as questions that public sector entity installs on its own.

The law determines that only an employee of the institution can be a cashier. The employee must be familiarized with the current procedure and job responsibilities under signature. Also, the functions of a cashier can be performed by the manager himself. And if a large organization employs several cashiers, a senior one should be appointed.

Required documents

Operations must be documented with appropriate documents.

So, to receive cash into the cash register, the receipt order (PRO) form OKUD 0310001 is used. Form No. KO-1 is approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

To issue cash, a debit order (RKO) OKUD 0310002 is used. Form No. KO-2 is approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

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

New rules for using CCP

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

Organizations using CCPs should not provide 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 about calculations will be automatically transmitted to tax authorities through fiscal data operators.

Innovations will improve financial efficiency the use of cash register systems, reduce the cost of maintenance and re-registration of equipment, and reduce the risk of financial fraud. The changes are aimed at increasing the transparency of payments made in cash, as well as reducing the number of tax audits.

Liability and penalties

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

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

Basic entries for recording cash transactions

Let's present the main cash transactions of a budget institution in the form of a table.

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

How to keep records

Let us consider step by step the procedure for conducting cash transactions in the Russian Federation in budgetary institution on specific examples.

An employee of the State Budgetary Educational Establishment of Children's and Youth Sports School "ALLUR" Petrov P.P. received 5,000 rubles for the purchase of printing paper and stationery. The cashier gave out the money at the same time.

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

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

To account for the organization’s cash, there is an accounting account 50; the debit of the account shows the amounts coming into the cash register from counterparties, and the credits showing outgoing amounts. Of course the balance reflects sum of money available in cash at a particular point in time. All cash transactions must be reflected in this account.

Business transactions related to the movement of cash are called cash transactions. In addition to cash, the cash register can store monetary documents, which include, for example, tickets and vouchers.

Such transactions include cash inflows and cash outflows.

Documenting

Cash transactions, just like any other business transactions, are carried out on the basis of primary documents (read what kind of documents these are). Accounting is possible only if supporting documents are available.

The forms of cash documents have the unified forms indicated below. When filling out forms, you need to remember that corrections in documents such as receipt and expense notes are not allowed.

Primary cash documents:

• KO-1 is a unified form that formalizes the receipt (posting) of cash, this form is called “Cash receipt order”;
• KO-2 – standard form for reflecting the issuance of funds from the cash register, the name of this form is “Cash expenditure order”;
• KO-3 – the above order forms must be registered in a specially designated journal, unified form KO-3;
• KO-4 is also one of the mandatory documents that must be maintained at the enterprise, this form is called “Cash Book”, it records all movements at the cash register. Entries in this book are made on the basis of completed primary receipts and expenses monetary documents. Individual entrepreneurs may not keep this book if they keep records of income and expenses;
• announcement for cash deposits to the bank, form 0402001, is used when depositing cash from the cash desk to the bank;
• A cash receipt is used when withdrawing cash from a checking account.

Filling out cash documents with the ability to download forms and samples can be found in.

To use cash payments, it is necessary to use a cash register; for some types of activities it is allowed to use. Currently, purchasing a cash register will cost you 15,000 rubles.

Cash limit

There is such a thing as a “cash limit” - this is the amount of cash that can be left at the end of the working day. This indicator is established by legal entities independently on the basis of an administrative document. Individual entrepreneurs and small businesses may not set a limit.

The amount of funds in excess of the limit at the end of the working day is transferred to the organization’s current account, that is, handed over to the bank, and it is necessary to fill out form 0402001 - an announcement for a cash contribution.

Money in excess of the limit can only be kept if it is intended to pay salaries to staff, as well as social benefits, and they can be in the company’s cash desk for 3 days; these 3 days should also include the day when the money is received from the bank. Also, money may remain if cash transactions in the organization were performed on a weekend or holiday, when it is not possible to deposit this money at the bank.

An organization can receive cash from a bank account only for the following purposes:

• to pay salaries to staff,
• to pay expenses associated with a business trip,
• for various types of economic needs.

You can receive cash based on a cash check.

To manage the cash register, as a rule, a special person is hired - a cashier. Also, the duties of this position can be performed by an accountant or the manager himself (if the organization is small). Accounting for cash transactions is regulated by certain legislative documents.