What's new in the order of conducting cash transactions. Accounting for money at the cash desk and the rules for conducting cash transactions

In order to understand the concept of "cash discipline", you first need to understand the difference between the terms "Cash register" and "Cashier":

Cash register (KKM, KKT) is the device required for receiving money from your customers. There can be any number of such devices, and each of them must have its own reporting documents.

Cash desk of the enterprise (operating cash desk)- is a collection all cash transactions(reception, storage, delivery). The cash register receives the proceeds received, including from the cash register. From the cash desk, all cash expenses related to the activities of the enterprise are carried out and money is handed over to collectors for further transfer to the bank. A cash register can be a separate room, a safe in a room, or even a drawer in a desk.

So, all operations at the cash desk must be accompanied by the execution of cash documents, which is usually meant by observance of cash discipline.

Cash discipline- this is a set of rules that must be observed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The main rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the availability of cash registers or the chosen taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the Appendix to Bank of Russia Ordinance No. 3210-U dated March 11, 2014.

According to it, in 2019, the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

L = V / P x N c

L

V- the amount of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected amount of receipts).

P- the settlement period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the most peak volumes of cash receipts were). The billing period must be no more than 92 business days

Nc- the period of time between the day in which cash was received and the day the money was deposited in the bank. This period should not exceed 7 business days, and in the absence of a bank in the locality - 14 business days. For example if money is deposited to the bank once every 3 working days, then N c = 3. When determining N c, location, organizational structure, specifics of activity (seasonality, working hours, etc.) can be taken into account.

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked 21 days and received cash proceeds of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34 000 rub.(357,000 rubles / 21 days x 2 days).

Option 2. Calculation based on the volume of cash withdrawals from the cash desk

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).

In this case, the formula is applied:

L = R / P x N n

L– cash balance limit in rubles;

R- the volume of cash withdrawals for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash withdrawals;

P- the settlement period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash withdrawals were). The billing period must be no more than 92 business days, while its minimum value can be any.

N n- the period of time between the days of receipt of money in the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 business days, and in the absence of a bank in the locality - 14 business days. For example, if money is withdrawn from the bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds, buyers pay through the bank. However, from time to time the company withdraws cash from the bank for settlements with suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.

In December, the company worked 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Wages were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(455,700 rubles / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit on the cash desk, you must issue an internal order that approves the amount of the limit. In the order, you can specify the validity period of the limit, for example, 2019 (sample order).

The obligation to reset the limit every year is not provided for by law, therefore, if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and beyond until you issue a new order.

Simplified order

Starting from June 1, 2014 - individual entrepreneurs and small businesses (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more not required to set a limit balance of cash on hand.

In order to cancel the cash limit, you must issue a special order. It must be based on the Instruction 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 balance in the cash desk"(sample order).

Issuance of cash to accountable persons

Accountable money is money that is issued to accountable persons (employees) for business trips, entertainment expenses and household needs.

It is possible to issue money under the report only on the basis of statements from an employee. In it, he must indicate: the amount of money, the purpose of their receipt and the period for which they are taken. The application is written in any form and must be signed by the head (IP).

If an employee has spent his personal money, then he needs to compensate them, in this case an application is also written, but with a different wording (sample applications).

Note: it is desirable that the statement contains the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money under the report to employees who have not reported on previous advances).

During 3 working days after the expiration of the period for which the funds were issued (or from the date of entry to work), the employee must submit to the accountant (manager) advance report with the attachment of documents confirming the expenses incurred (KKM checks, sales receipts, etc.).

Otherwise, the funds issued to the employee cannot be credited to expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then personal income tax and insurance premiums will have to be withheld from the amount issued.

Cash limit

Another important rule of cash discipline is compliance with the restriction of cash payments between business entities (individual entrepreneurs and organizations) under one contract sum no more than 100 thousand rubles.

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

Since June 2014, a new procedure for conducting cash transactions in the Russian Federation has been introduced. Compared to the previous period, the rules for conducting cash transactions have changed.

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

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

Who is covered by the procedure for conducting cash transactions?

By order of the Central Bank of the Russian Federation, new rules for conducting cash transactions were introduced. At the same time, the forms of conducting cash documents have not changed.

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

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

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

Organization and management of cash transactions in 2018

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

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

Cash transactions can only be carried out at the cash desk. The cashier is responsible for such transactions. If there are several cashiers at the enterprise, then a senior cashier is appointed.

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

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

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

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

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

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

Cash documents in 2018

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

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

• cash book;
• incoming cash orders;
• expenditure cash orders.

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

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

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

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

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

The main innovations are the following:

• it is allowed to maintain cash documentation in electronic form using an electronic signature;
• paper copies of the cash book and orders (incoming and outgoing) are not required if electronic documents are available;
• it is impossible to correct errors in electronic documents (a signed document with an error is deleted, and a new one is filled in instead);
• the second sheet of the cash book is no longer relevant;
• a single credit order can now be issued on a strict reporting form;
• the manager's own record of the terms and amounts is not required;
• a register of deposited amounts is not maintained (but this column is preserved in payrolls);
• the recipient can enter the amount in words on the expense note;
• the cash book is not filled out if no cash settlements were made on any day.

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

Cash balance limit in 2018

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

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

The formula for calculating the limit at the box office is regulated by the new regulation. The company can choose one of the two proposed calculation formulas:

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

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

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

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

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

L = V / P x Nc, where:
L— limit in rubles;
V— volume of proceeds in cash;
R- settlement period, the number of working days for which the volume of cash receipts is recorded (but not more than 92 working days for legal entities).
Nc- the period of time between the delivery of proceeds to the bank: 1-7 working days (if there is no bank nearby, then up to 14 days).

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

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

Cash limit for small and micro enterprises

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

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

For micro-enterprises:

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

For small businesses:

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

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

Issuance of money from the cashier under the report

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

From August 19, 2017, money under the report is issued to the employee on the basis of an internal document. Moreover, the form and name of this document is not regulated by the Central Bank. Those. it must be drawn up in any form, indicating in it, in accordance with clause 6.3 of the Instructions of the Bank of Russia dated 11.03.2014 in a new edition, the following data:

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

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

The article was edited in accordance with the current legislation on 06/04/2018

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According to the Directive of the Central Bank of the Russian Federation No. 3210-U, from June 1, 2014, a new accounting of cash transactions is introduced to comply with cash discipline and the correct accounting of cash at the cash desk, new rules for conducting cash transactions 2019.

Also, as before, in the Regulation of the Central Bank of the Russian Federation No. 373-P, it will be necessary to establish and calculate the cash balance limit, to make a special calculation of the limit. The new procedure for conducting cash transactions provides for the old forms of an incoming and outgoing cash order 2019 (KO-1 form according to OKUD 0310001 PKO - income and KO-2 form according to OKUD 0310002 RKO-expenditure), the form and sample of which can be downloaded free of charge.

All legal entities, except for individual entrepreneurs, are required to keep a cash book and draw up cash documents. For non-application of the cash balance limit - the only "simplification" of the procedure for conducting cash transactions. Otherwise, they must fully comply with all the rules established for legal entities.

A detailed description of the maintenance of the cash book in 2019, a sample filling is given, and it is also possible to download the cash book form for free.

Forms of cash documents remained the same. True, as we wanted earlier, some of the details, such as corresponding accounts (sub-accounts), were not removed from the forms. It will be necessary to issue a new order for the cash limit, because the old one referred to the old CBR Regulation. Individual entrepreneurs will no longer have to keep a cash book and comply with the cash balance limit, as well as issue cash documents (incoming and outgoing cash orders).

This article provides explanations about cash transactions in 2019. The maintenance and filling of the cash book is described. Given the calculation of the balance, a sample and the ability to download the cash limit form and the order for its establishment. Forms of incoming and outgoing cash warrants are given.

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

2. In order to conduct cash acceptance operations, including their recalculation, cash withdrawal (hereinafter referred to as cash operations), a legal entity establishes by an administrative document the maximum allowable amount of cash that can be stored in a place for carrying out cash operations, determined by the head of the legal entity (hereinafter - cash desk), after displaying in the cash book 0310004 the amount of the cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

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

A paying agent operating in accordance with Federal Law No. 103-FZ dated June 3, 2009 "On the activities of accepting payments from individuals carried out by payment agents" (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with with the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System” (hereinafter referred to as the bank payment agent (subagent), when determining the cash balance limit, cash accepted in the course of the activities of the payment agent, bank payment agent ( subagent).

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

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

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

Note: There is a sample cash limit 2019, which provides a detailed calculation of the cash balance. Given by the head or order of the individual entrepreneur.

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

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

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

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

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

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

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

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

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

Cash transactions can be carried out by the head.

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

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

4.1. Cash transactions issued by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents).

Cash documents can be drawn up at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of Federal Law No. electronic means of payment.

A paying agent, a bank paying agent (subagent) for cash accepted in the course of carrying out the activities of a paying agent, a bank paying agent (subagent) draws up a separate incoming cash order 0310001.

Individual entrepreneurs those who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be issued.

4.2. Cash documents are issued:

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

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

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

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

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

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

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4.6. Cash incoming to the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash desk, a legal entity records in the cash book.

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

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

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

Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who carried out the specified reconciliation.

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

5.1. Upon receipt of an incoming cash order 0310001, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the signature of the head) and, when issuing an incoming cash order 0310001 on paper, its compliance with the sample, except for the case provided for in paragraph two of subparagraph 4.4 of paragraph 4 of this Instruction, checks the compliance of the amount of cash written in numbers with the amount of cash written in words, the availability of supporting documents listed in the cash receipt order 0310001.

The cashier accepts cash by sheet, piece counting.

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

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

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

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order 0310001, the cashier offers the depositor of cash to add the missing amount of cash or returns the overpaid amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order 0310001 (in the case of issuing an incoming cash order 0310001 in electronic form, he puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the head) for reissuing the incoming cash order 0310001 on the actual amount of cash deposited.

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5.2. Lost strength. - Instruction of the Bank of Russia dated June 19, 2017 N 4416-U.

5.3. Acceptance at the cash desk of a legal entity of cash deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a cash receipt order 0310001.

6. Cash withdrawal carried out according to

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

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

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

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

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

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

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

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

After the issuance of cash on the expenditure cash warrant, the cashier signs it.

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

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

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

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

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

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

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

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

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

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

Chairman
Central Bank
RF E.S. Nabiullina

Note: - shows the legitimacy of the implementation by the tax authorities of checks on compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

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Keeping a cash book in electronic form for free

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

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

You can bypass the limit on the limit of cash at the checkout if you issue a surplus to the sub-report. This will avoid a fine of 50,000 rubles. for violation of the procedure for working with cash (Article 15.1 of the Code of Administrative Offenses
Directive of the Central Bank of Russia 3073-U establishes a cash settlement limit and rules for the implementation and payment of cash settlements between legal entities in rubles and foreign currency.

CASH CASH - QUESTIONS, ANSWERS, SITUATIONS

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

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

• cash book;
• receipt order;
• disbursement order;
• a book that reflects the acceptance and issuance of the money supply by the cashier;
• settlement and payment statement;
• payment statement.

It is allowed not to submit cash documents to individual entrepreneurs who control and fill out reports on income and expenditure parts or physical values. Entrepreneurs are also not required to keep a cash book, however, at the sole request of an individual, this is possible - sometimes documentation on the movement of money allows you to systematize the accounting procedure.

Cash book

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

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

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

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

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

Why do you need incoming and outgoing orders

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

A credit note always includes the following components:

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

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

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

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

cash ledger

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

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

What is a payroll

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

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

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

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

How is the payroll

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

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

We have collected all the useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law No. 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the use of cash registers". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with CCP - UTII and PSNshchikov. Online cash desks for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the article was written, several important changes to the law have come into force, and new clarifications have been issued by the Federal Tax Service.

Read the post for the latest information:

More on what's happening now:

What is an online checkout

Online cash register is a cash register that meets the new requirements:

• prints a qr-code and a link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a built-in fiscal drive,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers since 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing cash registers that were released earlier.

For example, all cash registers and fiscal registrars of Wiki can be modified to an online cash register. The price of the upgrade kit is 7500 rubles. The total includes the cost of a fiscal drive (6,000 rubles), a nameplate and documentation with a new CCP number (1,500 rubles). Software updates at all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are entered in a special register of cash register models and approved by the Federal Tax Service.

How the online cash desk works and what should be on the check now

The process of selling at the online checkout now looks like this:

Online checkout contains:

If the buyer asked to send an electronic copy of the check, then the client’s email address or his subscriber number must be indicated in the paper one.

The address of sale varies depending on the type of trade. If the cash desk is installed indoors, then you must specify the address of the store. If trading is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.

The name of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- an organization responsible for the acceptance and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to customers. The list of accredited OFDs is presented on the website of the Federal Tax Service.

Register of online cash desks is a list of cash registers ready to work under the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 CCP models. The list is updated, anyone can see it on the tax website. Each specific cash desk is also entered in the register of CCP copies.

fiscal accumulator encrypts and transmits fiscal data to the OFD. FN came to replace ECLZ.

fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for the fiscal drive are described in the law, now there is one model of the fiscal drive available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator for all entrepreneurs is different and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the CCP is obliged to keep the FN after replacement for 5 years. An entrepreneur can change the FN on his own. But in order to avoid problems with registration or replacement of a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6000 rubles.

Agreement with OFD- a mandatory document under the requirements of the new law. Without it, it will not even be possible to register an online cash register. However, the owner of the cash desk can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should switch to online checkout

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• dealers in excisable goods,
• online store owners
• entrepreneurs providing services to the public and not using cash desks, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (BSO) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a kind of online cash register and it also transmits data online. .

Terms of transition to online cash desks: 2017-2018.

February 1, 2017	Owners of newly registered cash registers The transition to online cash desks begins and the replacement of ECLZ and the registration of cash desks in the old order are stopped.
March 31, 2017	All organizations and individual entrepreneurs that sell alcohol ! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash registers depending on the chosen taxation system.
July 1, 2017	Organizations and individual entrepreneurs on DOS, USN and ESHN After this date, cash desks with ECLZ cannot be used, all cash registers must work with a fiscal drive.
July 1, 2018	Organizations and individual entrepreneurs on UTII IP on PSN who sell retail and provide catering services IP on UTII if they have employees
July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, except retail trade and catering IP on UTII without employees who sell retail or provide catering services Organizations and individual entrepreneurs providing services or performing work, subject to the issuance of a BSO to the buyer

Very often, entrepreneurs ask the question: “If a company operates on two taxation systems, the simplified tax system and UTII, when to switch to new rules?”

From July 1, 2017, taxpayers on the simplified tax system must use the online cash register. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempt from online cash registers

As before, the following are exempted from working with cash desks: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting their own housing, organizations with non-cash payment, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash desk. True, the list of such areas is determined by local leaders.

How to switch to online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future work of a business, and should be approached responsibly.

The main thing is not to delay. If you are planning to make the transition, let's say, in late spring, then there is every chance that you will be late with the transition to the online checkout by July 2017.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This gives rise to many difficulties: online cash register manufacturers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legitimate trade. Well, or trade with the risk of getting a fine.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.


Select an online cash desk to switch to 54-FZ
Solutions for any business

The procedure for switching to online cash registers

So, to move smoothly to the online checkout, plan thoroughly and proceed in stages:

1. Find out if existing equipment can be improved

Contact your box manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

Add to this amount the work of the TsTO (or ASC) to finalize the CCP. Although registering a cash register and a drive on the website of the Federal Tax Service is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for the replacement of the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remake old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

In order not to waste your money, do a little market research. Find out how much it costs to upgrade a cash register on average in the market (from different manufacturers), how much a new online cash desk costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

• Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives - a similar service for checking fiscal drives (so that you don't get sold a broken or already used drive).

3. Schedule ECLZ Replacement

In order not to overpay for the work of the ECLZ, specify when its service life ends. At the end of the ECLZ, it is better for you to immediately install a fiscal drive and go to online cash desks.

4. Swipe the Internet to the store

The Internet for the online cash register must be stable. Check if the ISPs in your area have special rates (you can also consult your ASC). Find out what works for you: wired internet or Wi-Fi modem.

5. Check for cash program updates

If you work with cash register software, for example, with an inventory accounting system, be sure to find out if it will be finalized to work according to the new rules, whether it is compatible with the online cash register, how much the revision will cost and when it will be carried out. Wiki's cash desks work with all inventory systems for free - this is our basic functionality.

After all the preparatory work, decide when you will switch to the online cash register.

6. Remove the old cash register from the register of the Federal Tax Service

Contact your TsTO and remove the report from the ECLZ. Write an application for deregistration and go to the tax office. You should have a cash register owner card with a deregistration mark on your hands.

7. Choose an OFD and conclude an agreement with it

This is a prerequisite for registering an online cash register. Explore the options, conditions and service provided. The OFD Agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to draw up paperwork or go to the branch.

After the conclusion of the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while, you will be given a registration number.

The electronic method of registering an online cash register allows you to save time. To set up an online cash register, you will need a digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. On the site nalog.ru, register in your personal account.
2. Fill out an application on the FTS website.
3. Enter the registration number of the online cash register and fiscal accumulator.
4. Fill in the details of the OFD.

If you did everything correctly, the Federal Tax Service will issue you a CCP registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. The amount of penalties: from 3,000 rubles to the prohibition of trade.

The procedure for filing an administrative violation has become easier. With the first violation, in some cases, a verbal warning is possible, but with a second violation, trading can be suspended for up to 3 months, and this is actually death for the store.

To avoid problems, follow all the requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answering simple questions about your outlet will help you decide on the requirements.

Are you going to use the cash register as a business automation tool? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a checkout that at least knows how to upload sales data to Excel spreadsheets.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash desk should be adapted for EGAIS, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or staff IT specialist? Now the cash desk is an IT system, which includes not only a cash register, but also an Internet connection, a connection with the OFD and a cryptographic tool. If you do not have an employee in your staff who can carry out prompt diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with a service center.

Having decided on the main characteristics, you can make a decision.

Example: choose a checkout for a convenience store

Let's say you have a small convenience store with a range of beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash desk that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash desk is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with EGAIS and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner, from whom you will buy a cash register.

Example: choose a cash desk for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and are not going to. You collect information about customers in a common CRM system. There is a computer engineer on staff who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. Your technical specialist will find all the necessary instructions in the Dreamkas support section and the OFD that you choose.

If you do not have an ordinary hairdresser, but a premium salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in functions from budget cash desks, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online checkout

The requirements of 54-FZ and EGAIS are fully met by Wiki's box office.