Instructions for the preservation of cash. I. General provisions. Installed new values \u200b\u200bof cash settlements

"Modern accounting", N 4, 2004

Cash storage requirements money Organizations are established by the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia 09/22/1993 N 40 (hereinafter referred to as the procedure for conducting cash transactions).

In accordance with clause 3 of the specified procedure for cash settlements, each enterprise must have a cashier. In this regard, the leaders of enterprises are required to equip the cashier (isolated premises intended for the reception, issuance and temporary storage of cash) and ensure the safety of money in the office of the cash office, as well as when delivering them from the Bank's institution and the delivery of the Bank (p.29 of the Procedure) .

We denote the requirements for applicable legislation to the cashier, as well as the requirements for the equipment of the cashier and the safety of funds during their storage and transportation.

Requirements for cashier

Cashiers, controllers, cashier-controllers (including senior), as well as other employees who fulfill the obligations of cashiers (controllers) are included in the list of posts and works that are replaced by or executed by employees with which the employer may enter into writing agreements on full individual liability For the lack of entrusted property, approved by the Decree of the Ministry of Internal Affairs of Russia dated December 31, 2002 N 85. This resolution also approved the standard form of a full-individual material liability agreement (provided in annex to the article).

According to paragraph 32 of the procedure for conducting cash transactions after the publication of the order (decisions, decisions) on the appointment of the cashier, the head of the enterprise is obliged to familiarize him with the procedure for conducting cash transactions in the Russian Federation, after which the cashier is a full material responsibility agreement (typical form Agreement on full material responsibility is provided in the annex).

The procedure for maintaining cash transactions has been established that:

the cashier in accordance with the current legislation on the material responsibility of workers and employees is fully material responsibility for the safety of all values \u200b\u200badopted and for damage caused by the company both as a result of intentional actions and as a result of a negligent or unfair attitude towards their duties (clause 33) ;
the cashier is prohibited to directly execute the work entrusted to him to other persons (paragraph 34);
in enterprises with one cashier, if necessary, its time to replace it, the execution of the obligations of the cashier is assigned to another employee on the written order of the company's head (decision, decree). This employee is a contract for full material responsibility (clause 35);
in the case of a sudden leaving a cashier (illness, etc.), they are immediately recalculated by another cashier, which they are transmitted, in the presence of the head and chief accountant of the enterprise or in the presence of the Commission from individuals appointed by the company's head. The results of the recalculation and transfer of values \u200b\u200bare the act for the signatures of these persons (clause 35);
at enterprises with a large number of units or serviced by centralized accounting, labor payment, payments for benefits social Insurance, scholarships can be made according to the written order of the head of the enterprise (decision, decree) by others, except for cashiers, the persons with whom the agreement on full material liability and on which all rights and obligations established by the procedure for conducting cash regards for cashiers (p.36) are applied ;
in small enterprises that do not have in the state of the cashier, the responsibilities of the latter can be carried out by the Chief Accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of the Treaty of Full Liability Treaty (clause 36).

According to paragraph 31 of the procedure for conducting cash transactions before opening the office of the cashier and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window grids and seals, make sure that the security alarm is managed. In case of damage or removal of printing, damage to locks, doors or lattices, the cashier is obliged to immediately report this to the head of the enterprise, which reports the incident to the internal affairs bodies and takes measures to protect the cash register before their employees arrive.

Paragraph 29 of the procedure for conducting cash transactions is also established that during the operation of operations, the cashier should locate the doors to the cashier. Access to the office facilities to persons who are not related to its work is prohibited. It is also forbidden to store cash in cash and other values \u200b\u200bthat do not belong this enterprise.

Cash Equipment Requirements

Appendix N 3 to the procedure for conducting cash transactions, there are uniform requirements for technical strengthening and equipment alarm systems of enterprises. According to paragraph 3 of these requirements for ensuring the reliable preservation of cash and values, the cash desk must meet the following requirements:

be isolated from other service and utility rooms;
intermediate multi-storey buildings. In the two-storey buildings, cash registers are located on the upper floors. In one-storey buildings, the box office windows are equipped with internal shutters;
have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions;
closed on two doors: an external opening outward, and an internal, made in the form of a steel lattice, opening towards the internal location of the cashier;
equipped with a special window for issuing money;
have a safe (metal cabinet) for storing money and values, in obligatory firmly attached to building structures floor and walls with steel hershams;
position serviceable fire extinguisher.

Item 29 of the procedure for conducting cash transactions has also been established that all cash and securities In enterprises are stored, as a rule, in non-aggravated metal cabinets, and in some cases - in the combined and conventional metal cabinets, which, at the end of the working day, are closed with a key and sealed the quassiberian seal. The keys from metal cabinets and prints are stored at the cashiers, which are forbidden to leave them in the trended places, transfer to unauthorized persons or to produce unaccounted duplicates.

Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are stored in enterprise executives. At least once a quarter, they are checked by the commission appointed by the head of the enterprise, the results are fixed in the act.

In case of detection of the key loss, the head of the company reports an incident to the internal affairs bodies and takes measures to immediately replace the metal cabinet lock.

Requirements for the preservation of funds when they are stored and transport

In order to ensure the safety of cash during their storage and transportation of the organization, the Organization should follow the recommendations given in Appendix N 2 to the procedure for conducting cash transactions.

According to the indicated recommendations to the leaders of enterprises when admission to work and appointment for posts related to the management of cash transactions, maintenance of security and fire alarm systems, protection and transportation of funds, or the periodic attracting persons to the above works is recommended to apply to the internal affairs bodies and medical institutions For information about these faces, bearing in mind that the maintenance of cash transactions, the maintenance of security and fire alarm systems, the protection and transportation of funds is not allowed:

previously attracted to criminal responsibility for intentional crimes, criminal records of which were not repaid or not removed in the prescribed manner;
suffering from chronic mental illness;
systematically violating public order;
abused spirits or drugs without drugs without appointing a doctor.

When transporting funds and values \u200b\u200bfrom bank institutions or delivery, the head of the enterprise must provide a cashier of protection and, if necessary, the vehicle.

When transporting funds cashier, accompanying him and driver vehicle Do not:

to disclose the route and the amount of the amount of money and valuables;
to allow the vehicle to the salon of persons not appointed by the company's head for their delivery;
follow on foot, passing or public transport;
visit shops, markets and other similar places;
perform any instructions and in any other way to be distracted from delivering money and appointment values.

Requirements for documentary registration of cash transactions

To a certain extent, ensuring the safety of cash contributes to the current procedure for documentary registration cash cash. Paragraph 22 of the procedure for conducting cash transactions is established that all receipts and issuance of cash are necessarily taken into account by the cashier at the cash book immediately after the operation is made. Moreover, each enterprise leads only one cash book, which must be numbered, has been laid and sealed. The number of sheets in the cash book is assigned by signatures of the head and the chief accountant of this enterprise. The cleansing and non-overcapped fixes in the cash book are not allowed. The corrections made are assigned to the cashier signatures, as well as the chief accountant of the enterprise or the person replacing it. The correctness of reference cash book Controlled by the Chief Accountant of the Organization.

Cash Cash Casses of enterprises is made at the receipt of cash orders, signed by the Chief Accountant or the person authorized on this written order of the company's head.

Issuing money from the cashier is made strictly by expendable orders or properly decorated to other documents (payment (payment and payment) Vedomosti, statements for issuing money, accounts, etc.) with the imposition of a stamp on these documents with the details of the expenditure cash order. Documents for issuing money must be signed by the head, the chief accountant of the enterprise or persons on it are authorized, as well as the person who received the money. According to paragraph 27 of the procedure for conducting cash transactions, the issuance of money from the cash register, not confirmed by the recipient's receptacle in the expendable cash order or another by replacing its document, in justification the cash balance is not accepted at the box office. This amount is considered a shortage and accumulates from the cashier.

Money issuance The cashier produces only the face specified in the expendable cash order or replacing its document. If the issuance of money is made by proxy, decorated in the prescribed manner, in the text of the order after the name, the name and patrony of the recipient of money by accounting, the name, name and patronymic of the person who is entrusted to receive money is entitled. If the issuance of money is made by a statement, the cashier makes the inscription in the receipt of money: "by proxy". When issuing money on the consumable cash order or replacing its document separate face The cashier requires the presentation of a document (passport or other document) certifying the identity of the recipient, writes the name and number of the document, who and when it is issued and selects the reception of the recipient.

The reception and issuance of money on cash orders can only be made on the day of their preparation.

When receiving receipt and expenditure checks or replacing their documents, the cashier must check:

the presence and authenticity on the documents signatures of the chief accountant, and at the expendable cash order or replacing it with a document - permits (signature) of the head of the enterprise or persons, on this are authorized;
the correctness of the paperwork;
the presence of the applications listed in the documents.

If one of these requirements fails to comply, the cashier returns documents to the accounting department for proper design.

Responsibility for violation of the procedure for storing funds

According to paragraph 38 of the procedure for conducting cash transactions, the founders of enterprises, higher organizations (in the event of their presence), as well as auditors (audit firms) in accordance with concluded agreements in the implementation of documentary audits and inspections at enterprises produce the cash register and check compliance with cash discipline. At the same time, special attention should be paid to the issue of ensuring the safety of money and values.

Compliance with enterprises of the requirements of the procedure for conducting cash transactions is systematically checked by banks.

The technical strength of the CASS and cash points, ensuring the conditions for the safety of money and values \u200b\u200bat enterprises is checked by the internal affairs bodies within their competence.

According to paragraph 39 of the procedure for conducting cash transactions, the responsibility for compliance with this order is assigned to the heads of enterprises, the main accountants and cashiers.

In accordance with Article 15.1 of the Code of Administrative Offenses, the violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash payments with other organizations in excess of the established size, non-optimizing (incomplete gain) in cash cash, non-compliance with the procedure for storing free cash, as well as in the accumulation of cash in cash over established limits, entails overlap administrative fine on officials in the amount of 40 to 50 minimum sizes wage; on the legal entities - from 400 to 500 minimum wages.

application

Typical form of a contract for full individual material responsibility

(name of company)
next, referred to as "Employer", represented by the head _________________________
(Full Name)
or his deputy ______________________________ acting on the basis of
(Full Name)
_____________________________, on the one hand, and _______________________
(charter, position, power of attorney) (Name)
_____________________________________________________________________________
(Full Name)

in the future, "employee", on the other hand, entered into this Agreement on the following.

The employee accepts full material responsibility for the lack of the property entrusted to him by him, as well as for damage to the employer as a result of damage to them by other persons, and in connection with the above undertakes:

a) carefully refer to the functions entrusted to him (duties) of the employer's property assigned to him and take measures to prevent damage;

b) in a timely manner to inform the employer to either the direct supervisor about all the circumstances threatening the security of the property entrusted to him;

c) keep records, draw up and submit in the prescribed manner commodity and other reports on the movement and remnants of the property entrusted to him;

d) participate in the inventory, revision, other verification of the safety and state of the property entrusted to him.

The employer undertakes:

a) create an employee the conditions necessary for normal work and ensuring the complete preservation of the property entrusted to him;

b) To acquaint an employee with current legislation on the material responsibility of workers for damage caused to the employer, as well as other regulatory legal acts (including local) on the procedure for storing, receiving, processing, sales (vacation), transportation, applications in the process of production and implementation other operations with the property transferred to it;

c) to conduct inventory, revision and other tests for the safety and condition of property in the prescribed manner.

Determining the amount of damage caused by the employee to the employer, as well as the damage arising from the employer as a result of damage to them to other persons, and the procedure for their compensation are manufactured in accordance with applicable law.
The employee is not liable if damage is not caused by its fault.
This Agreement comes into force from the date of its signing. The implementation of this Agreement applies to all the time working with an entrusted employee of the property of the employer.
This Agreement is drawn up in two having the same legal force Copy, of which one is at the employer, and the second is at the employee.
Changes in the terms of this Agreement, the addition, termination or termination of its action is carried out under a written agreement of the Parties, which is an integral part actual agreement.

Addresses of the Parties to the Contract: Signatures of the Parties to the Treaty:
Employer ________________________________________________________
Worker ____________________________ ________________________________
Date of conclusion of the contract M.P.

K.I. Kovlev

Consultant magazine

"Modern accounting"

Organizations (IP) independently determine activities to ensure the safety of cash when conducting cash transactions, storage, transportation, as well as the procedure and timing of internal inspections of 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

The amounts above the installed limit must be given 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, when making cash documents on paper, the cashier is supplied with printing or stamp (for example, printing with the name of the company, its INN and the word "received"). Print print / stamp 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;
conformity cashspecified in the numbers, 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 cash Order can be decorated for total Cash accepted at the end of the cash operations. Such PKO is filled on the base of the CCT control tape, the roots of the forms of strict reporting (BSO) equal to cassova 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 of January 05 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 written in arbitrary form, or administrative document Organizations / 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 desks in the company or IP, cash transmission operations during the working day between the senior cashier and the cashiers are recorded by the senior cashier in the book of accounting of the received and issued cashier of funds (form No. KO-5, approved by the State Statistics Committee of the Russian Federation of 18.08 .1998 N 88).

Cash book

A copy of the OP cash desk sheet 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 in in electronic format (p. 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 electronic signatures.

Contribution to documents decorated in electronic form is prohibited.

In accordance with the procedure for conducting cash transactions, managers of enterprises are obliged to equip the cashier (isolated premises intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the office building, as well as when delivering them from the Bank's institution and the bank. In cases where the fault of enterprises managers were not created the necessary conditionsensuring the safety of cash when they are stored and transported, they carry responsibility in accordance with the procedure established by law.

Recommendations for ensuring the safety of cash during their storage and transportation are shown in Appendix No. 2 to the procedure for conducting cash transactions.
In particular, the leaders of enterprises when admission to work and appointment for positions related to the conduct of cash transactions, service of security and fire alarm systems, protection and transportation of funds, or periodically attracting persons to the above work it is recommended to apply to the internal affairs bodies and medical institutions For information about these faces, bearing in mind that the maintenance of cash transactions, the maintenance of security and fire alarm systems, the protection and transportation of funds is not allowed:
- previously attracted to criminal liability for intentional crimes, the conviction that were not repaid or not removed in the prescribed manner;
- suffering from chronic mental illness;
- systematically violating public order;
- Abused spirits or drugs without drugs without appointing a doctor.

The head of the enterprise must provide a cashier with protection in the transportation of funds and values \u200b\u200bfrom banks or delivery in them and, if necessary, is a vehicle.

When transporting funds, cashier, accompanying his faces and the driver of the vehicle, is prohibited:
- to disclose the route of movement and the amount of the amount of money and valuables;
- to allow the vehicle to the salon of persons not appointed by the company's head for their delivery;
- Follow on foot, passing or public transport;
- to visit shops, markets and others etc. places;
- Perform any orders and any other way to be distracted from delivering money and appointment values.

The cash desk must be isolated, and the doors to the cashier during operations are locked on the inside. Access to the office facilities to persons who are not related to its work is prohibited.

Uniform requirements for technical strengthening and equipment alarm system of enterprises of enterprises are shown in Appendix No. 3 to the procedure for conducting cash transactions.

In particular, to ensure reliable safety of cash and values, the cashier's premises must meet the following requirements:
- be isolated from other service and utility rooms;
- located on intermediate floors of multi-storey buildings. In the two-storey buildings, cash registers are located on the upper floors. In one-storey buildings, the box office windows are equipped with internal shutters;
- have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions;
- closed on two doors: an external opening outward, and an internal, made in the form of a steel lattice, opening towards the internal location of the cash register;
- equip a special window for issuing money;
- have a safe (metal cabinet) for storing money and values, it is mandatory firmly attached to the construction structures of the floor and walls with steel hershams;
- Position the fire extinguisher.

In addition, the cash desk must be equipped with a security alarm. The indoor office of the enterprise is equipped, as a rule, by two strokes of security.

The first line of security is blocked:
- doorways - on "opening" and "breach";
- glazed design designs - on "opening" and glass destruction;
- non-vacant walls, ceilings, partitions and communication sites of communications - on the "break";
- Capital walls, ventilation boxes, chimneys - for destruction and impact effect.

The second frontier of security is recommended to block material values \u200b\u200bstored in metal cabinets or safes. To block them, it is recommended to use capacitive detectors like "RIF-M", "Peak" or similar. In addition, an additional blockage of safes and metal cabinets is possible to increase the reliability of protection with the simplest sensors and detectors controlling the area (volume) of the premises.

Casses of enterprises may be insured in accordance with applicable law.

All cash and securities in enterprises are stored, as a rule, in non-aggravated metal cabinets, and in some cases - in combined and conventional metal cabinets, which, at the end of the working day, are closed with a key and seal the quassiberian seal. The keys from metal cabinets and prints are stored at the cashiers, which are forbidden to leave them in the trended places, transfer to unauthorized persons or to produce unaccounted duplicates.

If the key loss is detected, the company's head reports an incident to the internal affairs bodies and takes measures to immediately replace the metal cabinet lock.

Storage at the cashier's cash and other values \u200b\u200bthat do not belong to this enterprise are prohibited.

Before opening the office of the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window grids and seals, make sure that the security alarm is managed.

In case of damage or removal of printing, damage to locks, doors or lattices, the cashier is obliged to immediately report this to the head of the enterprise, which reports the incident to the internal affairs bodies and takes measures to protect the cash register before their employees arrive.

In this case, the leader chief Accountant Or their persons replacing them, as well as the cashier of the enterprise after obtaining permission of the internal affairs bodies produce checks for cash and other values \u200b\u200bstored at the checkout. This check must be made before the start of cash transactions.

The results of the inspection include an act in 4 copies, which is signed by all those involved in the inspection by persons. The first copy of the act is transferred to the internal affairs bodies, the second - is sent to insurance company, the third one is sent to the superior organization (in the event of its presence), and the fourth - remains from the enterprise.

After the publication of the order (decisions, decisions) on the appointment of the cashier to work, the head of the enterprise is obliged to familiarize him with the procedure for conducting cash transactions.

The cashier in accordance with the current legislation on material responsibility is full of material responsibility for the safety of all values \u200b\u200badopted and for damage caused by the enterprise as as a result of intentional actions and as a result of a careless or unfair attitude towards their duties.

The cashier is prohibited to direct the execution of the work entrusted to him to other persons.
In enterprises with one cashier, if necessary, its time to replace it, the execution of the obligations of the cashier is assigned to another employee on the written order of the company's head (decision, decree). With this employee, an agreement on complete liability is also concluded.
In the case of a sudden leaving a cashier (illness, etc.), they are immediately recalculated by another cashier, which they are transmitted, in the presence of the head and chief accountant of the enterprise or in the presence of the Commission from individuals appointed by the company's head. The results of the recalculation and transfer of values \u200b\u200bare the act for the signatures of these persons.

In small enterprises that do not have in the state of the cashier, the duties of the latter can be carried out by the Chief Accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of the Treaty of Full Liability Treaty.

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 are associated compulsory 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 obtain the last at the time of the inventory coming and expendable documents and movement reports 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.

Special attention It appeals to the registration of the cash book, which must be laid, numbered and sealed, as well as counting the results and transfer the amounts of cash balance 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 the accounting and reporting of calculations for the verifiable period, as well as compliance with legislative and regulatory documents regulating the rules of accounting.

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 Treaty on Material Responsibility is drawn up in two copies, one remains at the cashier, the second is transferred to the personnel service or in accounting.

In order to preserve funds, all cash and securities should be stored in non-aggravated metal cabinets, which, at the end of the cashier, are closed by 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 administrative offenseEmpowering 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 an important point Is compliance with them limit. 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.

In all cases, when spending cash, enterprises need to comply with the maximum amount of cash settlements.

An indication of the Central Bank of the Russian Federation of November 14, 2001. №1050 "On the establishment of a maximum amount of calculations in cash in the Russian Federation between legal entities" was set 60000 rubles. By legal entities for one transaction.

Ensuring the safety of money.

The company creates the conditions necessary to ensure the safety of funds at the checkout, when delivering them from the Bank's institution and when leased to the bank. The Ministry of Internal Affairs of the Russian Federation approved recommendations for ensuring the safety of funds during their storage and transportation and uniform requirements for technical strengthening and equipment alarm systems of enterprises that are subject to execution and compliance with enterprises of all organizational and legal forms and activities.

A special room and safes are distinguished for the cashier, which, at the end of the work, the cashier closes the key. Keys from safes and printing are stored at the cashier, and duplicates of keys in the package sealed by the cashier - at the head of the enterprise. At least once a quarter, their verification of the commission appointed by the head, the results of which are fixed in the act. If the keys loss, the head informs about the incident of the internal affairs bodies. It is not allowed to keep cash and other values \u200b\u200bthat do not belong to the enterprise at the box office and enter the office of the cash register to persons who are not related to its work.

Documentary registration of cash receipt.

Cash is received in the cashier of the enterprise from the current account in the bank, from buyers, customers, etc. The receipt of money in the cashier is drawn up:

cash register F. KO-1 - which is written by an employee of accounting, signs the chief accountant or a person, to this authorized by the order (order) of the head of the enterprise ( Attachment 1). A receipt is written to the parish order ( Appendix 2.), which is awarded to the person who has made money, or makes it pinning to the discharge of the bank (upon receipt of cash from the bank). Before transfer to the cashier court order Be sure to register in the registration journal receipt and expenditure documents. (Appendix 4).

The current rule is prohibited from issuing profitable cash orders to the hands of people who make money. The acquisition of the cash order is transmitted for execution directly to the cashier, where the cashier checks the correctness of its design, the presence and authenticity of the signature of the chief accountant, accepts money, signs the receipt order and receipt. Money on cash orders take only on the day of their compilation.

When accepting cash cash, cashiers should be guided by the document "Signs and rules for determining the solvency of banking tickets (banknotes) and coins of the Bank of Russia". This document identifies: signs of solvency, permissible damage to solvent banknotes, the procedure for the exchange of banknotes and coins, the procedure for examination of monetary signs.

Documentary issuing cash.

Cash is issued from the cashier on the basis of expendable cash orders f. KO-2. (Appendix 3) or other documents (payment statements, applications for issuing money, accounts) on which they put a special stamp that replaces the expendable cash order. All documents for issuing money should be signed by the head of the enterprise and the chief accountant or authorized persons. If there is a permitting inscription of the head, then its signature on the order is optional. The expenditure cash order is in accounting, register in the magazine registration of profit and expenditure cash orders (Appendix 4.) And transfer to the cashier for execution. The issuance of expendable cash orders to the hands of people receiving money is not allowed. When issuing money to a separate person, the cashier requires a passport or other identity document; Records the name and number of the document to the expendable cash order, who and when it is issued and selects the reception of the recipient. The presentation of the identity documents is necessarily and upon receipt of money on a single payment document written by several persons. Persons not consist in the list of enterprises, money is issued only on consumables, issued on each person, or on a separate statement on the basis of concluded contracts.

Money from the ticket can only be issued to the face specified in the expendable cash order or replacing it with a document (statement, etc.). When issuing money by proxy in the order, the name, name and patronymic of the recipient and the person who is entrusted to receive money is entitled, and in the statement before the reception recipient, the cashier makes the inscription "by proxy". Appropriately decorated power of attorney remains at the cashier, he attaches it to the consumable cash order or statement.

Cash operations are recorded in the main book on account 50 "Cashier" (Appendix 5).