Events to ensure the safety of cash. The maximum amount of cash calculations. Forms of cash documents remained the same
Organizations (IP) independently determine the activities to ensure the safety of cash when conducting cash operations, storage, transportation, as well as the procedure and timing internal inspections Cash (clause 7 of the instructions of the Bank of Russia from 11.03.2014 No. 3210-y). The procedure for maintaining cash transactions in general in the Russian Federation is established Central Bank Russia.
Organizations and IP It is important to comply with the procedure for conducting cash transactions. After all, for violation of this order, not a small penalty threatens (part 1 of article 15.1 of the Administrative Code of the Russian Federation):
- for the organization - from 40 thousand rubles. up to 50 thousand rubles;
- for its officials and IP - from 4 thousand rubles. up to 5 thousand rubles.
The procedure for maintaining cash transactions in 2019: Cash Limit
The organization must establish a cash limit.
Cash limit is the permissible amount of cash, which can remain at the office of the organization at the end of the working day. Over-limit amounts are subject to delivery.
This limit organization determines independently on the basis of the nature of its activities, as well as taking into account the volume of income and cash issuance.
The calculation formulas of the cash limit can be found in our.
It is important to note that organizations related to small business entities (SMP), as well as IP, is entitled not to install the cash limit and store so many cash at the box office as needed (p. 2 instructions).
Check if your company refers to SMP, you can on the FTS website.
Cash operations in 2019: Limit of the cash register of separate divisions
In the separate units (OP), paying cash to the bank, the cash limit must be installed. Moreover, if it is available, it is obliged to set its limit, taking into account the limits of these OD (paragraph 2 of the instructions).
The document that the Cash Limit of the Specific OP is installed, the headquarters must be transferred to this unit.
Cash operations in 2019: Exceeding the Cash Limit
Amounts over installed Limita Must give up to the bank.
True, the excess is allowed during the payment of salary / other payments, including the day of receiving cash in a bank for these purposes, as well as on weekends / non-working holidays (if the company conducts cash transactions within these days). In this case, no penalties of the firm and its officials are not threatened.
Cash operations: cash settlement limit
In addition to the cash limit, there is also a limit of calculating cash between organizations / IP. This limit is 100 thousand rubles. In the framework of one contract (). That is, let's say if the organization buys from another legal entity in one contract the goods worth 150 thousand rubles. And plans to pay for parts, then the sum of all cash payments should not exceed a total of 100 thousand rubles, the remaining amount must be listed by the seller on non-cash.
With physicists, cash exchange (receipt / issuance) of the organization / IP can conduct without any restrictions (clause 6 of the instructions of the Bank of Russia from 07.10.2013 N 3073-y).
Cash regulations
Of course, the documentary design of each cash transaction has a considerable importance. After all, the unformed operation may lead to the fact that money "on paper" will not coincide with their actual quantity. And this again is fraught with a fine.
Rules for conducting cash transactions: who leads cash operations
Cash operations must be a cashier or other employee appointed by the head of the organization / IP.
The cashier must be familiar with its duties under the painting (paragraph 4 of instructions).
If there are several cashiers in the organization / IP, one of them must be assigned the functions of a senior cashier.
By the way, the maintenance of cash transactions can take on the head / IP itself.
Documentary registration of cash transactions
Cash documents (PKO, RTO) are issued by the chief accountant or other person, whose obligations for the disposal of the manager / IP include the design of these documents. Also cash documents may be decorated official Companies or individuals concluded with contracts for the provision of accounting services (p. 4.3 of instructions).
IP, regardless of the applied taxation mode, may not issue cash documents, but provided that they keep records of income and expenses / physical indicators (clause 4.1 of the instructions, paragraph 2 of the Letters of the Federal Tax Service of Russia dated 09.07.2014 N DF-4-2 / 13338).
Cash operations: Who signs documents
At the same time cash documents On the paper carrier, the cashier is provided with a print or stamp (for example, printing with the name of the company, its INN and the word "received"). Putting the print / stamp print on the cash documents, the cashier confirms the conduct of the cash register.
If the head of cash transactions and registration of cash documents is carried out by the head itself, then, accordingly, it should only sign the cash documents.
Cash reception
As we noted above, the reception of cash at the cashier is carried out on PKO.
Upon receipt of the arrival cash order, the cashier checks (clause 5.1 of the instructions):
- the presence of a signature of the chief accountant or accountant (in their absence - the signature of the head) and must be checked by this signature with the existing sample;
- calculation of the cash indicated by the figures, the amount specified in words;
- the presence of supporting documents named in PKO.
The cashier accepts cash with polystive, magical recalculation. At the same time, the cash person must be able to observe the actions of the cashier.
Recalling the money, the cashier checks the amount in PKO with the actually received amount and, if the amount coincides, the cashier signs the PKO, puts the print / stamp on the receipt to the PKO and gives this receipt to the face that contributed.
When calculating with the use of CCT or BSO, the Cash Order may be decorated total Cash accepted at the end of the cash operations. Such PKO is filled on on the basis of the CCT control tape, blank roots strict reporting (BSO) equal to the cash check, etc.
Further movement of PKO inside the organization and its storage depends on the rules established by the company's head. PKO must be stored for 5 years (paragraph 362 list, approved by the Order of the Ministry of Culture of Russia of August 25, 2010 N 558).
Cash issuance
When issuing cash from the cash register, it is necessary to issue RKO. Having received it, the cashier checks (clause 6.1 of the instructions):
- the presence of signatures of the chief accountant / accountant (with its absence - the signature of the head) and its compliance with the sample;
- compliance with the sums specified by the numbers, the amount specified in words.
When issuing cash, the cashier should check the availability of confirming documents listed in the RTO.
Before issuing money, the cashier must identify the recipient on the passport (another document certifying the person). Cash issuance to the face not specified in the RTO is prohibited.
Prepare the necessary amount, the cashier transmits the RTC to the recipient for the signature. Then the cashier must recalculate the prepared amount so that the recipient can observe this process. Cash issuance is made by polystive, venical recalculation in the amount indicated in the RTO. After issuing money, the cashier signs RKO.
Just like PKO, RKO is stored for 5 years according to the rules established by the head of the organization.
Cash issuance for paying salary
The payment of wages is carried out on the settlement payroll (form No. T-49, approved by the State Statistics Committee of the Russian Federation of January 05.2004 No. 1) / Payment Vedomosti (form No. T-53, approved. Resolution of the Russian State Statistics Committee of the Russian Federation dated January 05/2004 No. 1) The compilation of a single RTO (on the amount actually paid) on the last day of payments or earlier, if all employees received a salary before the onset of the deadline. And in such an RKO, it is not necessary to indicate NF.I. Recipient, nor details of a document certifying personality.
The deadline for issuing salary cash is determined by the leader and must be specified in the statement. But note that this period cannot exceed 5 working days, including the day of receiving money in the bank (clause 6.5 of instructions).
The employee must be written in the statement.
If one of the employees did not receive it on the last day of the salary of the salary, then the cashier opposite his names and initials in the payment statement / payment statement is imposed by printing (stamp) or record "deposited". Then the cashier:
- counts the amount actually issued to employees and the amount to be deposit;
- writes these amounts to the appropriate lines of statements;
- checks these amounts with the final sum indicated in the statement;
- slipped his signature and gives a statement to the signature to the Chief Accountant / Accountant (with its absence - to the head).
If we are talking about some time payment (for example, payment of the salary is a dismissal employee), it makes no sense to execute a statement - you can give money immediately in the usual basis.
Issuance of cash accounting
In this case, RKO is issued on the basis of an arbitrary form, or an administrative document of the organization / IP (clause 6.3 of instructions). This statement should contain information on the amount of cash, the time to which the money is issued, the signature of the head and the date.
The presence of debt accounting on the previously obtained submissions is not an obstacle to the next issuance of funds.
Preparation of cash from the OP and the issuance of cash with a separate division
When taking the heading of money from its OP, the receiving cash order is also drawn up, and when issuing a consumable cash order. Moreover, the procedure for issuing cash to its OP, each organization determines independently (clause 6.4 of the instructions).
Cash operations: Cash issuance by proxy
Cash, intended to one recipient, can be issued to another person by proxy (for example, receiving a salary for a sick relative). In this case, the cashier must check (clause 6.1 of the instructions):
- compliance with the beneficiary name specified in RKO, the principal name specified in the power of attorney;
- the compliance of the inforidality of the trustee specified in the RTO and the power of attorney, the data of the presented document certifying the identity.
In the settlement and payment statement / payment statement before the signature of the person who is issued is given to the record "by proxy".
Power of attorney is applied to an RKO / settlement and payment statement / payment statement.
If the cash issuance is made by proxy, issued for several payments or to receive money from different legal entities / IP, a copy of such a power of attorney is made. This copy is assigned in the manner prescribed by the organization / IP and is applied to the RKO.
In a situation where the recipient is relying a few payments from one legal entity / IP, the original attorney is stored at the cashier, with each payment of a copy of a power of attorney, and the original is a copy of the power of attorney, and at the last payment of the original.
Accounting book taken and issued cash
If there are several cash registers in the company or the IP, then cash transmission operations during the working day between the senior cashier and cashiers are fixed by the senior cashier in the accounting book taken and issued by the cashier money (Form No. KO-5, approved. Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88).
Cash book
Copy of sheet cash book OP sends to the head organization. The procedure for such a direction establishes the organization itself, taking into account the term of drawing up accounting / financial statements.
The method of registration of cash documents and books
They can be decorated on paper or electronically (clause 4.7 instructions).
Paper documents are made from hand or using technical tools, such as a computer and signed by their own signatures.
In documents decorated on paper (except PKO and RKO), you can make corrections. Persons who made corrections must put the date of such correction, as well as indicate their names and initials and sign.
Documents issued in electronic form should be protected from unauthorized access, distortion and loss of information.
Electronic documents are signed by electronic signatures.
Contribution to documents decorated in electronic form is prohibited.
In position of 12.10.2011 No. 373-P "On the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia in the territory Russian Federation"It is clearly not spelled out what to consider the" cash register "of the organization whether the organization should provide a special way to ensure the safety of funds, for example, to acquire a safe. Provide explanations on issues: 1) What is considered to be the" Cash "organization2) whether the organization should provide a special way to ensure the safety of funds. , for example, to purchase a safe3) where the safe must be installed.
Cashier - a division of an organization that performs cash transactions.
According to Regulation No. 373-P d d d d d d d d d d d d dated 12.10.2011, organizations should independently determine the measures to ensure the safety of cash when conducting cash transactions, during storage and transportation, as well as establish the procedure and timing of inspections actual presence money at the checkout. Canceled requirements for the equipment of the cashier, in particular the conditions for a separate room, isolated from others office rooms, with two doors; About availability of safe, security alarm.
The rationale for this position is given below in the materials of the Glavbuch system.
All organizations, regardless of their organizational and legal form and the applied taxation system, as well as entrepreneurs are obliged to comply with the procedure for maintaining cash transactions * (clause 1.1 of the Bank of Russia from October 12, 2011 No. 373-p, clause 4 of Art. 346.11, . 5, Art. 346.26 of the Tax Code of the Russian Federation). This rule also applies to ENVD payers, which work with cash without the use of CCP (a letter of the Ministry of Finance of Russia of March 16, 2012 No. 03-11-11 / 87).
What is cash transactions
Cash operations and working with cash and cash includes:
- receiving and issuing cash (with the design of profitable and expenditure check orders);
- storage of cash at the checkout; *
- calculation to the bank.
Cashbox - division of an organization that performs cash transactions. There are operating and central (main) cash registers. Operating cash desks (there may be several of them) are intended for direct calculations with customers. They perform operations on receiving (issuing) cash and lead their primary accounting. Central (Home) Cashier provides storage and considerable accounting of cash as a whole on the organization. Information about the movement and cash balances in the central (main) checkout is recorded in accounting on account 50 "Cashier". *
Cash preservation
Events to ensure the safety of cash during the conduct of cash transactions, their storage, transportation, the procedure and deadlines for the inventory of the organization's cash registers and entrepreneurs are developing independently * (paragraph 1.11 of the Bank of Russia on October 12, 2011 No. 373-P).
For the safety of money at the checkout, a cashier or an employee who performs his duties is responsible. Therefore, when receiving a cashier to work, in addition to the design of ordinary documents, it is necessary: \u200b\u200b*
- conclude an agreement on full material liability;
- take a receipt from the cashier that he is familiar with his job rights and responsibilities.
E.Yu. Popova
state Counselor of the Tax Service of the Russian Federation I Rank
2. Article:New procedure for working with cash
Organization of the work of the station
Recovery requirements for the equipment of the cashier, in particular the conditions for a separate room, isolated from other office space, with two doors; About availability of safe, security alarm. At the same time, the requirement to ensure the safety of cash during their storage, transportation, and conducting cash operations remains. *
The necessary activities, according to paragraph 1.11, are determined by the company independently, including the establishment of the procedure and timing of testing the actual availability of funds at the checkout (by the way, the requirements for the conduct of sudden audits of the cash register in the Regulation are missing). That is, the preservation of money must follow the owners themselves. *
It is specified that cash register can conduct cashiers or personally leader ().
If a few cashiers in a firm, one of them must perform the functions of a senior cashier. Former rules demanded only the mandatory acquaintance of the cashier with the procedure for maintaining cash transactions under the painting.
Now, for the cashier, it is necessary to establish job rights and obligations and familiarize him with them under the painting. But the conclusion of a contract for full material responsibility does not require the provision. This, as well as security, is the organization of the organization.
K. N. Azarov
- individual entrepreneurs.
Simplified procedure is as follows. Organizations that relate to small enterprises and entrepreneurs have the right not to install the limit of the cash balance. Everything else entrepreneurs may not lead:
- parish orders;
- expenditure orders;
- cash Book.
Such rules are established in paragraph 10 of paragraph 2, paragraph 2 of paragraph 4.1, paragraph 9 of paragraph 4.6 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.
Tip:individual entrepreneurs are better not to give up cash books and cash documents. After all, to ensure the safety and control the movement of cash in the interests of the entrepreneur itself. For example, in a controversial situation, confirm the issuance of money under a report or salary can be cash documents.
Cash operations
Cash operations and working with cash and cash includes:
- receiving and issuing cash (with the design of profit and consumables cash holders);
- storage of cash at the box office;
- compliance with the limit of calculation of cash;
- cash book management;
- calculation to the bank.
Free cash organizations should be stored in bank accounts (paragraph 7 of paragraph 2 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y). Directly at the checkout can be stored a limited amount of cash - within the limit established by the head of the organization (paragraph 1-9 p. 2 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y). From this rule there is an exception. Entrepreneurs and organizations related to small businesses are entitled not to establish the limit of cash balance at the box office (para. 10 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y).
Cash expenditure
The cash revenue arriving at the cashier can be spent on the following:
- salary issuance;
- social payments;
- payment of goods (except securities), works, services;
- issuing to employees under the report (including commanding);
- payment of money upon returning goods, refusal to perform work or provision of services (provided that they were previously paid in cash);
- the payment of insurance compensations under citizen insurance contracts (provided that the insurance premium was paid in cash);
- issuance of money as a bank payment agent (subagent);
- the use of money for personal needs by an entrepreneur, provided that the payment is not related to its entrepreneurial activities.
For these purposes, it is possible to spend only the revenue from the sale of own goods (work, the provision of services). Cash received from citizens as payments in favor of other persons (for example, with mediation contracts, payment for services mobile operators, commission trade), should be fully handed over to the bank.
Attention:responsibility for the inappropriate spending of cash by law is not established. At the same time, penalties may be provided in the contract for settlement and cash services (paragraph 4 of Art. 421 of the Civil Code of the Russian Federation). Therefore, in order to avoid sanctions from the Bank, follow the target spending of money on the areas agreed with him.
Tax inspections may try to attract the organization to administrative responsibility under Article 15.1 of the Code of the Russian Federation on administrative offenses for violating the procedure for working with cash. However, this article provides for responsibility for such violations:
- calculations of cash with other organizations in excess of the established limits;
- nonpropiness (incomplete charge) in cash cash cash;
- non-compliance with the procedure for storing free funds;
- accumulation at the cash register over the established limits.
When applying administrative penalties, the grounds must be respected and the procedure for bringing to responsibility (part 1 of Article 1.6 of the Administrative Code of the Russian Federation). Thus, the inappropriate use of funds under Article 15.1 of the Code of the Russian Federation on administrative offenses is not a violation. There are examples of judicial decisions confirming such a position (see, for example, the resolutions of the FAS of the North-West District of September 5, 2007 No. A56-4636 / 2007, dated July 4, 2007 No. A56-36244 / 2006, from May 14, 2007 No. A56-51773 / 2006 and the Central District of October 3, 2008 No. A64-1887 / 08-24).
Situation: Is it possible to spend cash revenue for loans?
No you can not.
The list of operations, on which the organization can spend cash revenue, closed (paragraph 2 of the Bank of Russia dated October 7, 2013 No. 3073-y). The issuance of loans in this list is missing. Therefore, it is not entitled to provide the organization and entrepreneurs from the loan revenue.
If an organization or entrepreneur needs to be issued or returning a loan and interest on it in cash, then it is necessary to do as follows. First, give out the revenue to the bank, and then remove it from the account and use to the specified goals. Such an order follows from paragraph 4 of the instructions of the Bank of Russia dated October 7, 2013 No. 3073-y.
Situation: Is it possible to spend cash received from the founder in the form of an interest-free loan, on paying salaries without making them an account?
No you can not.
Cash funds received on the cashier, the organization can spend on salary payment. However, this provision provides for restrictions on the source of cash flow. Namely, money for targeted spending should be included in the organization's office from the sale of own goods (performance of work, providing services). Other sources of cash receipt of cash, which is allowed to spend out of the cash register, bypassing a bank account, not provided. Such an order follows from the provisions of paragraph 2 of the instructions of the Bank of Russia dated October 7, 2013 No. 3073-y.
Thus, if the organization received a loan from the founder in cash, they cannot be used to pay salaries at once. At first, the organization is obliged to pass this money to the bank.
At the same time, no responsibility for this violation of the Code of Administrative Offenses is not established.
Situation: Is it possible in the case of returning the goods to give the buyer cash revenue from the box office? Citizen buyer paid goods bank card.
No you can not.
The list of operations, on which the organization can spend cash revenue, closed (paragraph 2 of the Bank of Russia dated October 7, 2013 No. 3073-y). Payment of money for the returned product, previously paid on the bank card, is not included in this list. Consequently, to give the buyer money for the returned goods from the cash register.
If the goods are paid by the bank card, then when it returns money, you also need to return to the buyer's bank account. Return of money from the box office is not allowed. Such a position is adhered to tax Service (See, for example, a letter of UMNS Russia in Moscow of August 13, 2003 No. 29-12 / 44313).
This rule is valid in the event that the purchase was partially paid in cash, and partly - using a bank card. Money is returned from the box office in the same proportion, in which they were made when purchasing. This conclusion, in particular, is contained in the letter of UMNS of Russia in Moscow of April 2, 2003 No. 29-12 / 17931.
At the same time, if the buyer returned the goods on the day of purchase, the cashier cancels the purchase operation (clause 3.6, 4.8 of Annex 5 to the protocol of the GMEK meeting of 19.12.2002 No. 7 / 72-2002). If the buyer returns the goods not on the day of purchase, the money is listed in accordance with the Acquiring Agreement (see, for example, a letter of UMNS Russia in Moscow of August 13, 2003 No. 29-12 / 44313).
However, the responsibility for the payment of cash in the event of a refund of the paid bank card is not established.
Cash preservation
Events to ensure the safety of cash during the conduct of cash transactions, their storage, transportation, the order and timing of the inventory of the organization's office organizations and entrepreneurs are developing independently (clause 7 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y).
For the safety of money at the checkout, a cashier or an employee who performs his duties is responsible. Therefore, when receiving a cashier to work, in addition to the design of ordinary documents, you need:
- conclude an agreement on full material liability;
- take a receipt from the cashier that he is familiar with his job rights and responsibilities.
Similarly, it should be done in the event that the obligations of the cashier performs another employee for internal part-time (for example, an accountant).
Additional requirements for paperwork are explained by the fact that the cashier is a material-responsible person (a list approved by the Resolution of the Ministry of Labor of Russia of December 31, 2002 No. 85). In particular, it is obliged to fully reimburse the employer damage caused by its fault (Art. 242 and 244 of the Labor Code of the Russian Federation).
Separate divisions
Situation: Is it possible to transfer cash to each other by separate divisions, bypassing the headquarters' cash register?
No you can not.
In the instructions on the procedure for maintaining cash transactions, it is not directly spelled out that the authorized representative of one separed division It is entitled to make cash in the ticket office of another. It is only said that the organization independently determines the procedure for maintaining cash transactions with its separate divisions. And at the same time, authorized representatives of a separate division can only:
- make cash in head Cassu Organizations or bank to enroll in the organization's account;
- getting cash from the head office to make cash transactions.
It turns out that separate departments to transfer each other cash, bypassing the headquarters of the head organization, it is impossible.
Tip:you can develop an internal order of money between divisions without the participation of the head office. But in this case, be prepared for disputes with verifying.
In your defense, you can bring the following argument. Indication of the Bank of Russia of March 11, 2014 No. 3210-y does not prohibit separate divisions of the organization to transfer cash to each other directly. Therefore, such an opportunity to pride in the internal order of cash transactions between structural divisionswhich organization is developing independently (clause 7 of the Bank of Russia's instructions of March 11, 2014 No. 3210-y).
Transmit cash between units can be in the following order. Having issuing money from the cashier of one separate unit to the ticket office of another, make the expenditure cash order.
This follows from paragraph 4.1 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y and instructions approved by the Resolution of the State Statistics Committee of Russia of August 18, 1998 No. 88.
The procedure for filling out the expenditure order is established by the instructions approved by the Resolution of the State Statistics Committee of Russia of August 18, 1998 No. 88. So, in accordance with this procedure, in line with the Row of the Expenditure Cash Order "Base", specify the content economic operation. For example, "the transfer of money to the authorized representative of a separate division No. 2 at the request of No. 321 of April 2, 2014."
For the amount of money received, the receipt of the cash order in the form No. KO-1, approved by the Resolution of the Russian State Statistics Committee of August 18, 1998 No. 88 (clause 4.1 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y).
In the receipt order and receipt to it on the line "Base", indicate the content of the economic operation. For example, "The receipt of money from the office of a separate division No. 1 at the request No. 321 of April 2, 2014."
This follows from the instructions approved by the Resolution of the Russian State Statistics Committee of August 18, 1998 No. 88.
Receipt or cash issuance reflect in a separate cash book of a separate division. Such an order follows from the provisions of paragraph 7 of paragraph 4.6 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y. This rule must comply with all separable divisions that conduct cash settlements. It does not matter whether such a unit has its own bank account or not.
Analytical accounting on account 50 is given for each separate division separately. To the subaccount "Cassa organization" account 50 "Cashier" Open the second-order subaccount, for example:
- "Home Cassa Organization";
- "Cashier of a separate division No. 1";
- "Cashier of a separate division number 2".
Transferring money between the cash registers of separate divisions, make wiring:
Debit 57 "Translations on the way" Credit 50 subaccount of the second order "Cashier of a separate division number 1"
- issued money by the cash register of a separate division No. 1 to the representative of a separate division No. 2;
Debit 50 subaccount of the second order "Cashier of a separate division No. 2" Credit 57 "Translations on the way"
- The money was received at the cashier of a separate division number 2.
Such an order is set to the instructions for the account plan (account 50 and 57).
Inventory of the cashier
To ensure the accuracy of the data accounting And the accounting reports of the organization are obliged to carry out the inventory of property and liabilities during which the presence, state and evaluation are checked and documented.
Cash inventory is aimed at checking the safety of funds and values \u200b\u200bin it. At the same time, the discrepancy between the actual availability of funds and their accounting data may be discovered. One of the measures to ensure control of the preservation of funds is to carry out inventory. It can be carried out in accordance with the schedule established in the organization (planned) and may be unscheduled.
The procedure for the inventory of the cash register and the design of its results is governed by the Order of the Ministry of Finance of Russia No. 49. Methodical instructions associate an obligatory inventory with the emergence of the following cases:
1) during the transfer of property of the organization for rent, redemption, sale, as well as in cases of legislation;
2) before compiling an annual accounting reporting;
3) when changing material and responsible persons;
4) in case of natural disasters, emergency cases;
5) when establishing the facts of theft, abuse, damage value;
6) when liquidation (reorganization);
Regarding the inventory of the cash register, it is determined that it should be carried out in accordance with the procedure for conducting cash transactions, which it is determined that in addition to the annual inventory, it is necessary to carry out regular sudden checks with a complete cash flow and check of other values \u200b\u200bat the checkout. This must be reflected in accounting policies Organizations. The chart of checks of cash cash is approved by the head of the organization. Before conducting a revision, the manager must have issued an order. It indicates: the composition of the Commission and the timing. According to methodical instructions Commissions should comply with the organizational moments:
1) It is necessary before the start of the check to receive the recent and expenditure documents and traffic reports at the time of the inventory material values and cash;
2) Chairman, the Commission needs to depend on all the receipt and expenditure documents attached to the reports indicating "before inventory (date)", which should serve as a basis for the basis for determining property balances to the beginning of the inventory;
3) get receipts from materially responsible persons about the fact that by the beginning of the inventory, all reception and expenditure documents for property are commissioned to the Commission. Make sure that the cashier concluded a contract for full liability.
After that, it starts to directly check the actual availability of property through the mandatory counting. Check is performed with the obligatory participation of the material and responsible person.
When an inventory of the cash register is inspected: cash book, cashier reports, PKO, RKO, the magazine of registration of profitable and expenditure checks, the magazine of proximity registration, the log of the deposited amount, the magazine of registration of payment governors and other acquittal documents.
Particular attention is paid to the registration of the cash book, which must be laid, is numbered and sealed, as well as counting the results and transfer the amounts of cash balances from one page to another. In the course of the Inventory of the Cass, the Commission is verified by the amounts of cash credentials with the amounts written off from the current account.
Cash issuance check on documents attached to cash reports. They should be present by the paintings of the recipients and should stand the impulse of the stamp "paid" with the date. Susks, corrections in the cash documents should not be. The Commission also checks the compliance with the cashier of the cash balance, the timeliness of the deposit of unpaid amounts wages, Compliance of correspondence for accounts for the operation.
When counting the actual presence, they recalculate as cash, monetary documents (Postage stamps. The brands of state. duties, vouchers in the sanatorium, holiday homes, air tickets, etc.) and the shame of strict reporting, taking into account the initial and end numbers. The results of the audit are drawn up with an act, which is compiled by no less than two copies, is signed by the Commission and the material and responsible person. The first copy of the act is transferred to the accounting department of the organization, the second remains at the material and responsible person.
Before the start of revision, each material and responsible person takes a receipt. When changing the material and responsible person, the ACT is drawn up in three copies. Since the cashier is entrusted with complete material responsibility for the safety of valuables entrusted to him, it should pay damages in full, with the onset of the following cases:
1) the shortage of values \u200b\u200bentrusted to him on the basis of the contract;
2) intentional damage;
3) causing damage as a result of an administrative offense;
4) causing damage in a state of alcohol, drug intoxication;
5) causing damage as a result of criminal actions of the employee established by the verdict of the court;
6) disclosure of information constituting the secret protected by law (state, official, commercial mystery);
7) causing damage to malfunction of labor obligations.
The issuance of money from the cashier is not confirmed by the reception of the recipient in the RTO, and the exclusive of the cash balance at the box office is not accepted, this amount is considered a shortage and accumulates from the cashier. The inventory identified during the inventory is reflected: D94 K50.
In accordance with the Labor Code of the Russian Federation, the employee is obliged to reimburse the employer caused to him the damage under which the real reduction in the cash supply of the employer is understood. For damage caused, the employee is brings material liability within its average monthly earnings, except in the cases provided for by the Labor Code of the Russian Federation, when the employee may be given material responsibility in full damage. The amount of low money is charged in the guilty employee: D73 / 2 K94.
D70 K73 / 2-kept from wages.
D50 K73 / 2-shortage entered in the cashier.
Experts recommend to conduct cash inventory monthly. Terms must be consolidated in an order on the organization's accounting policy. The head publishes a separate order, which argues the composition of the Commission. If there is a cash register equipment about the organization, readings are removed from it, then they are checked with the amount of revenue, with cash tape data and cash counters.
The amounts reflected in the Cashier Operator's book, in the cash register and on the counters of control and cash technology should be equal to the amount of money located at the checkout. If the commission was discovered shortage or surplus, they must be made to the book graph. According to the results of the inspection, the causes are clarified and the act is drawn up. Revealed surplus at the checkout: D50 K91 / 1.
Checking the accounting of cash transactions-mandatory component of inventory programs. Her goal is to identify violation and abuse in accounting in cash, prevent errors and unreliable information. Control of cash transactions-checking the completeness, reliability and accuracy of reflection in accounting and reporting calculations for the verifiable period, as well as compliance with legislative and regulatory documentsgoverning accounting rules.
The main documents used by the Commission in the course of checking cash operations are:
1) RTO and PKO;
2) cash book, cashier reports;
3) Magazines for registration of PKO and RKOs issued by attorney, deposited amounts;
4) payment statements, etc.
Inventory of funds and forms of strict reporting stored at the checkout is made by the Commission with the obligatory participation of the chief accountant and the cashier.
Simultaneously with the inventory, the storage conditions are inspected.
Ensuring the safety of cash at the box office.
Responsibility for the safety of money and other values \u200b\u200blocated at the checkout carries a cashier. The registration of him to work is made after the publication of the order of the leader, then a contract of full liability is concluded with it. In accordance with Sez, the cashier carries complete material responsibility for the safety of all values \u200b\u200badopted and for damage caused by the organization as a result of intentional actions, a negligent or unfair attitude towards their duties. The material liability agreement is drawn up in two copies, one remains at the cashier, the second is transmitted to personnel service or in accounting.
In order to preserve funds, all cash and securities Must be stored in non-aggravated metal cabinets, which, at the end of the cashier, are closed with the key and sealed the province of the cashier. It is forbidden to leave keys and prints in public places, to transmit unauthorized persons or make unaccounted duplicates. Accounted duplicates keys are stored at the head. Inventory, their check is carried out.
Storage at cash with cash and other values \u200b\u200bthat do not belong to this organization are prohibited. During the inspection, the limit of cash balance is checked at the checkout, the excess of which is a gross violation of the cash discipline and is classified as an administrative offense, an imposition of an administrative penalty:
1) on officials - from 4,000 to 5,000 rubles.
2) to JUR. persons - from 40,000 to 50,000 rubles.
When making calculations in cash, the important point is the observance of their limit size. Currently, it is 100,000 rubles. For exceeding the specified calculation size, administrative responsibility is provided.
Inventory of the cash register is carried out in accordance with:
The procedure for conducting cash transactions in the Russian Federation (section "Cash Revision and Control for Compliance with Cash Discipline")
The procedure for conducting cash transactions, approved by the Central Bank of the Russian Federation by the Regulation of 10.10.2011 No. 373-p.
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