FEDERAL SERVICE FOR ENVIRONMENTAL, TECHNOLOGICAL AND ATOMIC SUPERVISION
ORDER
On measures to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision
Abolished on the basis of
Rostekhnadzor order of July 29, 2014 N 334
____________________________________________________________________
In accordance with clause 1.11 of the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation on October 12, 2011 N 373-P (registered with the Ministry of Justice of the Russian Federation on November 24, 2011, registration N 22394 ), in order to ensure the safety of cash during cash transactions, storage, transportation, as well as to determine the procedure and timing of checks of the actual availability of cash in the central office, territorial bodies and institutions subordinate to the Federal Service for Environmental, Technological and Nuclear Supervision
I order:
1. To approve the attached Measures to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision.
2. The heads of the territorial bodies and the directors of the institutions subordinate to Rostekhnadzor ensure the implementation of the Measures to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision, approved by this order.
3. Control over the execution of this order shall be entrusted to the Deputy Head VB Kuzmichev.
Supervisor
N.G. Kutin
Measures to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision
APPROVED BY
by order of the Federal Service
on environmental, technological
and atomic supervision
dated February 15, 2012 N 99
1. Measures to ensure the safety of cash when conducting cash transactions and storage
1.1. To ensure the reliable safety of cash and valuables, the following requirements are established for the cash register:
be isolated from other office and utility rooms;
have solid walls, solid floor and ceiling ceilings, reliable internal walls and partitions;
closed on two doors: an external one that opens outward and an internal one that opens towards the internal location of the cash register;
be equipped with a special window for issuing money;
have a safe (metal cabinet) for storing money and valuables, which at the end of the working day is locked with a key and sealed with the cashier's seal. Keys to metal cabinets and seals are kept by the cashier;
have a working fire extinguisher.
1.2. The cash register is equipped with a burglar alarm.
2. Measures when transporting cash
2.1. The manager provides the cashier with a vehicle when transporting funds from banks or depositing them.
2.2. When transporting funds, the cashier is prohibited from:
to disclose the route of movement and the amount of the delivered money and valuables;
follow on foot, by passing or public transport;
visit shops, markets, etc. places;
carry out any orders and in any other way be distracted from the delivery of money and valuables to their intended purpose.
3. Procedure and timing of checks on the actual availability of cash
3.1. Checking the availability of funds in the cash desk is carried out according to the rules determined by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved by order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49.
3.2. Inventory, planned and unscheduled audits of the actual availability of cash in the cash register is carried out by a permanent inventory commission or another commission, the composition of which is approved by order of the head.
3.3. The frequency of the checkout is approved by order.
3.4. The absence of at least one member of such a commission during the audit serves as the basis for recognizing its results as invalid.
3.5. Based on the results of the inventory, planned and unscheduled audits, the commission draws up a Cash Inventory Act (form according to OKUD 0309014). It indicates the identified shortages or surpluses of values in the cash desk and the circumstances of their occurrence.
3.6. The act is drawn up in at least two copies, each of which is signed by all members of the commission.
Electronic text of the document
prepared by Kodeks CJSC and verified by:
mailing
The heads of enterprises are obliged to equip the cash desk and ensure the safety of money in the cash office, as well as during their delivery from the bank institution and delivery to the bank. In those cases when, through the fault of the heads of enterprises, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, they are liable in the manner prescribed by law.
The head of the organization must provide the cashier with security when transporting funds and valuables from bank institutions or handing them over to them and, if necessary, a vehicle.
The cash register room must be isolated, and the doors to the cash register during transactions must be locked from the inside. Access to the cash register premises for persons not related to its work is prohibited.
The cash desks of companies can be insured in accordance with the current legislation.
All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are closed with a key and sealed with the cashier's seal. Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places, transferring them to unauthorized persons or making unaccounted duplicates.
Upon discovery of the loss of the key, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.
Keeping cash and other valuables that do not belong to this company in the cash register is prohibited.
“Before opening the cashier's office and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is in good working order” Instruction of the Central Bank of Russia “On the procedure for conducting cash transactions in the Russian Federation” dated September 22, 1993, section 3 p.31 // System Consultant Plus.
In the event of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash register before the arrival of their employees. In this case, the manager, chief accountant or persons replacing them, as well as the cashier of the enterprise, after receiving permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash desk. This check must be done before the start of cash transactions.
On the results of the check, an act is drawn up in 4 copies, which is signed by all persons participating in the check. The first copy of the act is sent to the internal affairs bodies, the second is sent to the insurance company, the third is sent to the higher organization (if any), and the fourth remains with the enterprise.
Uniform requirements for technical strengthening and equipment with signaling of cash register offices of enterprises are given in Appendix No. 3 to the Procedure for conducting cash transactions in the Russian Federation.
"Modern accounting", N 4, 2004
Requirements for keeping cash in 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 on September 22, 1993 N 40 (hereinafter referred to as the Procedure for conducting cash transactions).
In accordance with clause 3 of the said Procedure, for making payments in cash, each enterprise must have a cash desk. In this regard, the heads of enterprises are obliged to equip the cash desk (an isolated room intended for the receipt, issuance and temporary storage of cash) and ensure the safety of money in the cash office, as well as when it is delivered from the bank institution and delivered to the bank (clause 29 of the Procedure) ...
Let's designate the requirements of the current legislation to the cashier, as well as the requirements for the equipment of the cash register and the safety of funds during their storage and transportation.
Cashier requirements
Cashiers, controllers, cashiers-controllers (including senior ones), as well as other employees performing the duties of cashiers (controllers), are included in the List of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual material liability for the shortage of entrusted property, approved by the Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85. This Resolution also approved the standard form of the agreement on full individual material liability (given in the annex to the article).
According to clause 32 of the Procedure for conducting cash transactions after the issuance of an order (decision, resolution) on the appointment of a cashier to work, the head of the enterprise is obliged to familiarize him with the Procedure for conducting cash transactions in the Russian Federation on receipt, after which an agreement on full liability is concluded with the cashier (standard form of the agreement on full liability is given in the appendix).
The procedure for conducting cash transactions established that:
- the cashier, in accordance with the current legislation on the material responsibility of workers and employees, bears full financial responsibility for the safety of all values he has accepted and for damage caused to the enterprise both as a result of deliberate actions and as a result of a negligent or dishonest attitude to his duties (clause 33) ;
- the cashier is prohibited from entrusting the performance of the work entrusted to him to other persons (clause 34);
- at enterprises that have one cashier, if it is necessary to temporarily replace him, the fulfillment of the duties of a cashier is assigned to another employee by a written order of the head of the enterprise (decision, decree). With this employee, an agreement on full material responsibility is concluded (clause 35);
- in the event of a sudden abandonment of work by the cashier (illness, etc.), the values under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the enterprise or in the presence of a commission of persons appointed by the head of the enterprise. On the results of the recount and transfer of values, an act is drawn up signed by the indicated persons (clause 35);
- in enterprises that have a large number of departments or are served by centralized accounting departments, wages, payments of social insurance benefits, scholarships can be made by a written order of the head of the enterprise (decision, decree) by persons other than cashiers with whom an agreement on full liability is concluded and which are subject to all the rights and obligations established by the Procedure for conducting cash transactions for cashiers (clause 36);
- in small enterprises that do not have a cashier in the staff, the duties of the latter can be performed by the chief accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of an agreement with him on full liability (clause 36).
According to clause 31 of the Procedure for conducting cash transactions, before opening the cash register and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is in good working order. In the event of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash register before the arrival of their employees.
Clause 29 of the Procedure for conducting cash transactions also stipulates that during transactions the cashier must lock the doors to the cash register. Access to the cash register premises for persons not related to its work is prohibited. It is also prohibited to keep cash and other valuables that do not belong to the given company at the cash desk.
Requirements for cash register equipment
Appendix No. 3 to the Procedure for Conducting Cash Operations contains Uniform Requirements for Technical Strength and Equipment with Signaling of the Cash Register Rooms of Enterprises. According to clause 3 of these Requirements, in order to ensure the reliable safety of cash and valuables, the cash register room must meet the following requirements:
- be isolated from other office and utility rooms;
- be located on intermediate floors of multi-storey buildings. In two-storey buildings, cash desks are located on the upper floors. In one-story buildings, the windows of the cash register are equipped with internal shutters;
- have solid walls, solid floor and ceiling ceilings, reliable internal walls and partitions;
- to be closed by two doors: an external one that opens outward, and an internal one made in the form of a steel lattice that opens towards the internal location of the cash register;
- be equipped with a special window for issuing money;
- have a safe (metal cabinet) for storing money and valuables, without fail firmly attached to the building structures of the floor and wall with steel brushes;
- have a working fire extinguisher.
Clause 29 of the Procedure for conducting cash transactions also establishes that all cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are closed with a key and sealed with a seal. cashier. Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places, transferring them to unauthorized persons or making unaccounted duplicates.
Recorded duplicate keys in packages, boxes, etc. sealed by cashiers are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in the act.
In the event of a loss of the key, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.
Requirements for the safety of funds during their storage and transportation
In order to ensure the safety of funds during their storage and transportation, organizations must follow the Recommendations given in Appendix No. 2 to the Procedure for conducting cash transactions.
According to the above Recommendations, when hiring and appointing to positions related to cash transactions, maintenance of security and fire alarms, security and transportation of funds, or periodically involving persons in the above work, it is recommended to contact the internal affairs bodies and medical institutions. to obtain information about these persons, bearing in mind that the following persons are not allowed to conduct cash transactions, service security and fire alarms, guard and transport funds:
- previously brought to criminal responsibility for intentional crimes whose convictions have not been canceled or canceled in the prescribed manner;
- suffering from chronic mental illness;
- systematically violating public order;
- alcohol abusers or drug users without a doctor's prescription.
When transporting funds and valuables from bank institutions or handing them over to them, the head of the enterprise must provide the cashier with security and, if necessary, a vehicle.
When transporting funds, the cashier, accompanying persons and the driver of the vehicle are prohibited from:
- to disclose the route of movement and the amount of the delivered money and valuables;
- to admit to the salon of the vehicle persons who have not been appointed by the head of the enterprise for their delivery;
- follow on foot, by passing or public transport;
- visit shops, markets and other similar places;
- carry out any orders and in any other way be distracted from the delivery of money and valuables to their intended purpose.
Requirements for documentary registration of cash transactions
To a certain extent, ensuring the safety of funds is facilitated by the current procedure for documenting cash flow. Clause 22 of the Procedure for conducting cash transactions establishes that all receipts and withdrawals of cash must be recorded by the cashier in the cash book immediately after the transaction. Moreover, each enterprise maintains only one cash book, which must be numbered, laced and sealed. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the given enterprise. Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him. The correctness of keeping the cash book is controlled by the chief accountant of the organization.
Acceptance of cash by cash offices of enterprises is carried out according to cash receipts signed by the chief accountant or a person authorized to do so by a written order of the head of the enterprise.
Money is issued from the cash desk strictly according to the expense orders or other duly executed documents (payment (settlement) statements, applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of the expense cash order. Documents for issuing money must be signed by the head, chief accountant of the enterprise or persons authorized to do so, as well as the person who received the money. According to clause 27 of the Procedure for conducting cash transactions, the withdrawal of money from the cash desk, which is not confirmed by the recipient's receipt in the cash outflow order or another document replacing it, is not accepted to justify the balance of cash at the cash desk. This amount is considered a shortfall and is collected from the cashier.
The cashier issues money only to the person indicated in the cash outflow order or a document replacing it. If money is issued under a power of attorney drawn up in accordance with the established procedure, in the text of the order, after the last name, first name and patronymic of the recipient of the money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the money is issued according to the statement, the cashier makes the inscription in front of the receipt for receiving the money: "By power of attorney". When issuing money on an expense cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient, writes down the name and number of the document, by whom and when it was issued and takes away the recipient's receipt.
Receipt and issue of money on cash orders can be carried out only on the day they are drawn up.
Upon receipt of incoming and outgoing cash orders or documents replacing them, the cashier is obliged to check:
- the presence and authenticity of the signature of the chief accountant on the documents, and the authorization inscription (signature) of the head of the enterprise or persons authorized to do so on the cash invoice or a document replacing it;
- correctness of paperwork;
- the presence of applications listed in the documents.
If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing.
Responsibility for violation of the procedure for keeping funds
According to clause 38 of the Procedure for conducting cash transactions, founders of enterprises, higher-level organizations (if any), as well as auditors (audit firms), in accordance with concluded contracts, when carrying out documentary audits and inspections at enterprises, audit the cash desk 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 valuables.
Compliance by enterprises with the requirements of the Procedure for conducting cash transactions is systematically checked by banks.
The technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables at enterprises are checked by the internal affairs bodies within their competence.
According to clause 39 of the Procedure for conducting cash transactions, responsibility for compliance with the specified Procedure rests with the heads of enterprises, chief accountants and cashiers.
In accordance with article 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established size, non-receipt (incomplete posting) to the cash desk, non-compliance with the procedure for storing free monetary funds, as well as accumulating cash at the cash desk in excess of the established limits, shall entail the imposition of an administrative fine on officials in the amount of 40 to 50 times the minimum wage; for legal entities - from 400 to 500 times the minimum wage.
Application
Standard form of an agreement on full individual liability
(name of company)
hereinafter referred to as the "Employer", represented by the head _________________________
(Full Name)
or his deputy ______________________________, acting on the basis of
(Full Name)
_________________________________, on the one hand, and _______________________
(charter, regulations, power of attorney) (job title)
_____________________________________________________________________________
(Full Name)
hereinafter referred to as "Employee", on the other hand, have entered into this Agreement as follows.
- The employee assumes full financial responsibility for the shortage of property entrusted to him by the Employer, as well as for damage incurred by the Employer as a result of compensation for damage to other persons, and in connection with the above undertakes:
a) take care of the property of the Employer transferred to him for the implementation of the functions (duties) assigned to him and take measures to prevent damage;
b) promptly inform the Employer or his immediate supervisor about all circumstances that threaten to ensure the safety of the property entrusted to him;
c) keep records, draw up and submit, in accordance with the established procedure, commodity-money and other reports on the movement and balances of the property entrusted to him;
d) participate in the inventory, audit, other verification of the safety and condition of the property entrusted to him.
- The employer undertakes:
a) create the conditions for the Employee necessary for normal work and ensuring the complete safety of the property entrusted to him;
b) to acquaint the Employee with the current legislation on the material liability of employees for damage caused to the employer, as well as other regulatory legal acts (including local ones) on the procedure for storage, acceptance, processing, sale (release), transportation, use in the production process and implementation other transactions with the property transferred to him;
c) carry out, in accordance with the established procedure, an inventory, audits and other checks of the safety and condition of property.
- Determination of the amount of damage caused by the Employee to the Employer, as well as the damage incurred by the Employer as a result of compensation for damage to other persons, and the procedure for their compensation are made in accordance with the current legislation.
- The employee is not liable if the damage is caused through no fault of his own.
- This Agreement comes into force from the moment of its signing. This Agreement applies to the entire period of work with the property of the Employer entrusted to the Employee.
- This Agreement is drawn up in two copies with equal legal force, one of which is with the Employer, and the second - with the Employee.
- Changes to the terms of this Agreement, addition, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this Agreement.
Employer ________________________ ________________________________
Employee ____________________________ ________________________________
Date of conclusion of the Agreement M.P.
K.I.Kovalev
Journal Consultant
"Modern accounting"
The regulation of the Central Bank of the Russian Federation dated 12.10.2011 No. 373-P established a new procedure for conducting cash transactions. According to this order, the head of the organization (individual entrepreneur) must independently approve some norms of cash discipline, which are directly indicated in Regulation No. 373-P, by an administrative document. We offer our readers an example of such an order (orders, decisions, etc.).
Sample order for a legal entity
Order
No. ___ date ___________
1. Determine the place of cash transactions: the workplace of the accountant-cashier in the office number 401, located at the location of the executive body of LLC "Alpha" at the address: _____, st. _____, House _____.
2. Establish a limit on the balance of cash in accordance with Appendix No. 1 to this order.
3. To entrust the conduct of cash transactions to the accountant-cashier Ivanova M.I. in accordance with her job description. 1
4. Determine the representative of LLC "Alpha", authorized to receive from the current account and deposit cash on the organization's bank accounts, accountant-cashier M.I. Ivanov.
5. To charge the accountant-cashier Ivanova M.I.
6. Execution of cash documents using the "1C: Accounting" program.
7. Set the deadline for the issuance of wages to employees of the organization - 5 working days, including the day of receipt of cash from a bank account.
8. Conduct cash desk audits:
- periodic scheduled - in the morning on the first working day of each month;
- sudden - once every six months;
- when changing cashiers.
9. Determine the place of storage of cash - a filling safe in the office of the accountant-cashier No. 401. The safe must be sealed at the end of the working day in the presence of the chief accountant and the security guard.
10. The safety of cash during its transportation (receipt at the bank and delivery to the bank) is ensured by providing the accountant-cashier with a company car and an accompanying person from the organization's employees.
11. This order is made in three original copies, the storage place of which is:
1 copy - in the "Orders" case;
2 copies - from the chief accountant;
3 copies - from an accountant-cashier.
12. Control over the execution of the order I entrust myself.
General Director _______________ V.V. Petrov
1) Note. The manager can entrust himself with conducting cash transactions. If there are several cashiers, a senior cashier is appointed to conduct cash transactions.
A sample solution for an individual entrepreneur who himself conducts cash transactions
Decision no. ___
date ___________ __________
Based on the "Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation", approved. Central Bank of the Russian Federation dated 12.11.2011 No. 373-P
1. Determine the place of conducting cash transactions: a workplace located at the address: _____, st. _____, house _____, office _____.
3. Conducting cash transactions, receiving and returning cash to a bank account, I entrust myself with the responsibility for processing cash transactions.
4. Set the deadline for the issuance of wages to employees - 5 working days, including the day of receipt of cash from a bank account.
5. Conduct cash desk audits on a quarterly basis at the end of the last working day of each quarter. 2
6. Determine the place of storage of cash - a safe at the workplace specified in paragraph 1 of this decision.
7. I personally ensure the safety of cash during transportation (receipt at the bank and delivery to the bank).
8. This decision is published in one copy, stored at the workplace specified in paragraph 1 of this decision.
Individual entrepreneur _______________ V. V. Petrov
1) In the absence of hired workers, as well as in cases where wages are paid at the site, in the workshop, in another place of production activity, the individual entrepreneur can determine his place of residence by the place of cash transactions.
2) You can set a different date for the audit of the cash desk.
Calculation of the limit in the presence of revenue
to order (decision) No. ___ dated _____
for 2012
2. The volume of receipts for the sold goods (work, services) for the billing period: 1,200,000 rubles.
3. The time period between the days when the received cash is deposited at the bank: 7 working days.
4. Cash balance limit: 129,230 rubles (1,200,000: 65 x 7).
Calculation of the limit in the absence of revenue
Cash balance limit calculation
1. Settlement period: 4th quarter 2011 - 65 working days.
2. The volume of cash disbursements, excluding salary payments, stipends and other payments to employees: 820,500 rubles.
3. The period of time between the days of receipt of cash at the bank on a money order: 7 working days.
4. Cash balance limit: 88,361 rubles (820,500: 65 x 7).
Note! You can call, for example, "Calculation of the limit of the balance of cash for the 1st quarter of 2012". But, most importantly, do not forget to set the limit for the next quarters later.
How to properly arrange the transfer of proceeds from the cash desk of a remote separate subdivision to the cash desk of the parent organization?
Colleagues, we have a non-standard situation, I want to do everything right.
Quote (Svetlana Andreeva): Colleagues, we have a non-standard situation, I want to do everything right.
So, there is a separate subdivision in another region. It so happened that the collection agreement is late and it was decided to collect
the proceeds on their own, forward it to the cashier of the parent organization and from there hand over to the bank in the usual manner.
Since the cash registers are kept according to segregations, as expected, it will not work, for example, simply to give this money under the report of the director,
return from the report and return to the bank.
This means that 57 accounts cannot be avoided.
What documents should I back up this business transaction?
RKO Dt 57Kt 50 - and what to write there?
"Issued to such and such for transferring proceeds to the head office"?
Passport data is, of course, required.
And what else?
Any additional order, maybe?
The situation is one-time, but I want to do everything legally. Help, please.
First of all, hello!
Secondly, please clarify, are we talking about the “director” of the entire organization, or just a separate subdivision?
In fact, does the director take money from you and bring it to the bank himself? Or does it really take to the cashier of the parent organization and from there someone else (the cashier-?) Takes it to the bank?
Is the change to the bank carried out on the same day, or the next?
If you don’t take it to the bank on the same day, will the cash balance exceed the limit?
Quote (Svetlana Andreeva): Hello, Alexander!
1. It's about the CEO of the entire organization.
2. He will really hand over the money to the cashier of the organization, from where the cashier will take it to our bank in the usual manner.
3. Submitting to the bank is impossible on the same day (I am afraid that in general it will be in a few days, because the weekend is ahead, the banks do not work. That is, just in case, I consider the situation that he will return, for example, on Friday to We won't make it to the bank at the end of the day.
4. The limit will not be exceeded in any development of the situation, it was decided to collect money for other reasons.
Then you have such options for processing transactions.
1. Give money to the general director in a separate cash office for the report on his "application-order". For transfer to the head office. He brings the money there (on the next working day or later) and hands it over on a receipt warrant. We use 71 accounts.
Reporting to the head office runs the risk of causing extreme displeasure to the tax authorities. Their reaction is unpredictable, but any punishment for this is illegal.
2. You do not give him anything that day, but leave the proceeds overnight at the cash desk of the unit. The next day, you either bring it to the bank or to the head office. It is not necessary to use 71st or 57th accounts. There is a consumable at the cash register of the unit, a parcel at the head cash register. Transfer between sub-accounts of the 50th account. This is the simplest and most understandable step for tax authorities.
3. As in the previous version, but give the money to the CEO. Since his actions are unpredictable and the department's cash desk cannot be sure that he will bring the money to the main cash desk on the same day, it is better to arrange everything as in the first option.
1.In the proposed scheme, the following is confusing: will there not be a contradiction in what we have issued for reporting on one cash book, and will return it to another? Or is it permissible within the framework of one legal entity?
2. Second option. I can do it retroactively, as a result.
But during the period when the money is physically on the way, I cannot leave the cash register without an expense document, otherwise there will be a shortage, right?
Well, let's imagine that he took the money today and took it to them today and came. I want to insure myself in this case.
That is, you think that 57 is not suitable here, do I understand correctly? And I was inclined towards him, but did not know what to write in the RKO. 71 accounts still somehow confuses me, it is in the part of the appointment - for transfer to the office cash desk, after all, in fact.
And what kind of extradition order to draw up? Issue for transfer to the cashier of the parent organization for subsequent delivery to the bank?
Thank you, Olga, for reminding me that I didn’t ask from the very beginning.
Do you have a separate subdivision with a dedicated balance sheet?
If the unit has its own dedicated balance, then it is very convenient to use account 79.
If another region is not close to bringing money, then it is better, indeed, for a while on the way to get money on the 57th account. It is logical and understandable. Anything can happen along the way.
On the other hand, account 57 is used when money is not just "on the way", but also outside the responsibility of the organization or its employees. If something happens to the collectors on the way, the collectors are responsible for the money. If the money is sent by mail, the post office is responsible for it, etc.
In this case, the money does not go beyond the responsibility of the organization. The director takes them under his responsibility. If he “loses” them, then he will answer. Is that so? The organization will decide this internally.
It turns out that the director takes the money under his own responsibility. Analogue - "under the report". Here we come to the score 71 again.
Yes, if the unit has a separate balance sheet, then 79 account can help solve this "dilemma".
The director took the money at the cash desk of a separate subdivision, here is the entry:
Dt 79 - Kt 50 - settlement management for the director, the basis for "transferring money to the head office"
The director drove off. Then there are 2 options:
1) he brought the money on the same day. Posting in head office:
Dt 50 - Kt 79 - PKO for director, basis - "revenue from the unit"
2) If he brought the next day (after 2, 3, etc. days):
Dt 57 - Kt 79 - on the day the director took the money from the unit, the basis is an advice from the unit
Dt 50 - Kt 57 - on the day when I handed over the money to the cashier, PKO for the director, the basis "revenue from the unit"
Alexander, a separate division is not allocated to a separate balance sheet, without its own account (otherwise it would be a little easier).
Yes, thank you very much, I understood completely, in my case it was 71, and not 57 in this case, for the period of transportation.
Thank you very much for your detailed consultation.
www.buhonline.ru
Cash discipline in 2017
What it is
In order to understand the concept of "Cash Discipline", you first need to understand the difference between the terms "Cash register" and "Cashier":
Cash register (KKM, KKT)- this device is necessary for receiving funds from your customers. There can be any number of such devices, and each of them must have its own reporting documents.
Enterprise cash desk (operational cash desk) Is a collection all cash transactions(reception, storage, issue). The cash register receives the proceeds received, including from the cash register. All cash expenses associated with the activities of the enterprise are carried out from the cash desk and the money is handed over to collectors for further transfer to the bank. The checkout can be a separate room, a safe in a room, or even a drawer in a desk.
So, all cash transactions must be accompanied by the execution of cash documents - which is usually meant by compliance with cash discipline.
Cash discipline Is a set of rules that must be followed when carrying out operations related to the receipt, withdrawal and storage of cash (cash transactions).
The main rules of cash discipline are:
Who should comply
The need to maintain cash discipline does not depend on the availability of cash register machines or the selected taxation system.
You may not have a cash register, but simply write out BSO (strict reporting forms), but you still have to follow the rules of cash discipline. The rule is one - if there are cash flows, then cash discipline must be observed.
However, since June 2014, simplified procedure for conducting cash discipline, which most affected individual entrepreneurs.
Now individual entrepreneurs are no longer required to keep cash on a par with organizations and draw up cash documents (PKO, cash register, cash book). Entrepreneurs only need to form documents confirming the payment of wages (settlement and payment and payroll).
Also, according to the simplified procedure - individual entrepreneurs and small enterprises (the number of employees is not more than 100 people and the revenue is not more than 800 million rubles per year) more
All cash discipline rules are listed in the instructions of the Bank of Russia (Ordinance No. 3210-U of March 11, 2014 and No. 3073-U of October 7, 2013).
Cash documents
Cash operations must be carried out by an authorized employee (cashier); in his absence, these functions can be performed by a manager (IP). If there are several cashiers, a senior cashier is appointed.
Cash documents must be formed by the chief accountant or another appointed official (manager, individual entrepreneur, cashier, etc.) with whom an agreement on the provision of accounting services has been concluded.
In 2017, cash transactions are drawn up with the following documents:
- Receipt cash order (PKO) - filled with each receipt of money at the cashier... If cash is issued by a cash register check or a strict reporting form, then it is allowed to draw up a PQO for the total amount of cash received for a working day (shift).
- Expense cash order (RKO) - to be filled in when issuing money from the cash desk... When receiving an order (for example, from an employee who went to buy stationery), the cashier must make sure that the cash register is signed by the chief accountant (manager) and check the employee's identity documents.
- Cash book (KO-4 form) - the data for each cash receipt and debit order is entered into the book. At the end of the working day, the cashier must verify the data of the cash book with the data of the cash documents and display the amount of the cash balance at the cash desk. If there were no cash transactions during the day, the cash book will not be filled.
- Accounting book (form KO-5) - to be filled in only if the company employs several cashiers. Entries in the book are entered during the working day at the time of transfer of cash between the senior cashier and cashiers and are confirmed by their signatures.
- Payroll and payroll - issued when wages, scholarships and other payments to employees are issued.
Note: with regard to the obligation to maintain documentation established by the Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 (forms KM-1-KM-9, TORG-1-TORG-31, etc.), the Ministry of Finance indicated that with the introduction of online cash registers this is optional (Letter Ministry of Finance of the Russian Federation of September 16, 2016 N 03-01-15 / 54413).
Cash documents can be maintained in paper form or electronically:
- The documents on paper are drawn up by hand or using a computer (other equipment) and signed with handwritten signatures.
- The documents electronic are made out with the help of a computer (other equipment) with ensuring their protection from unauthorized access and signed with electronic signatures.
- cash accounting at the cash desk;
- printout of reports from the fiscal memory of cash registers and used drives of fiscal memory;
- all documents that formalize cash transactions (PKO and RCO, cash book, cash register reporting, etc.);
- whether cashier's receipts (SRVs) are issued to customers (visual observation, with the use of video and audio fixation).
- for individual entrepreneurs and officials of the organization - from 4000 before 5 000 rubles;
- for legal entities - from 40 000 before 50 000 rubles.
We remind that such reporting documents as: KUDIR, SRF accounting book and documents related to the use of the cash register (report and journal of the cashier-operator) to the cash discipline do not apply.
Cash balance limit in 2017
The cash balance limit is the maximum allowable amount of cash that can be stored at the company's cash desk at the end of the working day (sometimes the limit is also called the carry-over balance).
All cash in excess of the established limit must be returned to the bank. An exception to this rule is allowed on days of payment of salaries, scholarships, as well as on weekends and public holidays (if cash transactions were carried out at that time).
Advise treat the procedure for setting the cash limit very carefully. If you do not set a limit, it will be equal to 0 , and accordingly, any amount of cash on hand at the end of the working day will be considered over-limit.
Keeping money in the cash desk in excess of the established limit is one of the violations of cash discipline, for which they can bring to administrative responsibility and issue a fine.
How the cash balance limit at the checkout is calculated
The procedure for calculating the limit on the cash balance is presented in the appendix to Ordinance of the Bank of Russia No. 3210-U dated March 11, 2014.
According to it, in 2017, the cash balance limit can be calculated in one of two ways:
Option 1. Calculation based on the volume of cash receipts to the cashier
In this case, the formula applies:
L- limit of cash balance in rubles;
V- the volume 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 volume 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 there were the most peak volumes of cash receipts). The billing period must be no more than 92 working days
N c- the period of time between the day in which the cash was received and the day this money was deposited in the bank. This period should not exceed 7 working days, and in the absence of a bank in the village - 14 working 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, specificity of activities (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 limit on the cash balance for 2017, taking for the billing period - December 2016. In December, the company worked 21 days and received cash proceeds in the amount of 357,000 rubles. In this case, the organization's cashier handed over the proceeds to the bank once every 2 days. In this case, the cash balance limit will be: 34,000 rubles.(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).
R- the volume of cash disbursements for the billing period in rubles (excluding the 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 there were the most peak volumes of cash withdrawals). The billing period must be no more than 92 working days, while its minimum value can be anything.
N n- the period of time between the days of receipt of money at the bank (except for amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the village - 14 working days. For example, if money is withdrawn from the bank once every 3 working days, then N n = 3.
Calculation example... LLC "Company" is engaged in retail trade. The society does not accept cash proceeds, buyers pay through the bank. However, the company periodically withdraws cash from the bank for settlements with suppliers. The management of the organization decided to set a limit on the cash balance for 2017, taking for the billing period - December 2016.
In December, the company worked for 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 at the bank once every 4 days. No wages were paid from the cash desk. The remainder limit in this case will be equal to: RUB 86 800(455,700 rubles / 21 days x 4 days).
Order for setting cash limit
After you calculate the limit on the cash balance at the checkout, you need to issue an internal order approving the amount of the limit. In the order, you can specify the validity period of the limit, for example - 2017 (sample order).
The law does not provide for the obligation to reset the limit every year, therefore, if the validity period is not specified in the order, then the established indicators can be applied both in 2017 and so on until you issue a new order.
Simplified order
Starting from June 1, 2014 - individual entrepreneurs and small enterprises (the number of employees is not more than 100 people and revenue is not more than 800 million rubles per year) more are not obliged to set a limit cash balance at the checkout.
In order to cancel the cash limit, you must issue a special order. It must be based on the Ordinance of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: "Keep cash at the cash desk without setting a limit on the balance at the cash desk"(sample order).
Issuance of cash to accountable persons
Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.
It is possible to issue money on account only on the basis of employee statements... 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 for it, in this case, a statement is also written, but with a different wording (sample statements).
Note: it is desirable that the statement contains the line: "The employee has no debt on previously issued advances"(since, according to the law, it is impossible to issue money on account of employees who have not reported on previous advances).
During 3 working days after the end of the period for which the funds were issued (or from the day of going to work), the employee must submit to the accountant (manager) advance report with the attachment of documents confirming the committed expenses (cash register receipts, sales receipts, etc.).
Otherwise, the funds given to the employee cannot be credited to expenses and, accordingly, the tax cannot be reduced. Moreover, if there are no supporting documents, then you will have to withhold personal income tax from the amount issued and pay insurance premiums.
Restriction of cash payments
Another important rule of cash discipline is compliance with restrictions on cash payments between business entities (individual entrepreneurs and organizations) within the framework of one contract sum no more than 100 thousand rubles.
For settlements with individuals, this restriction does not apply. Also, you do not need to comply with this limit when issuing salaries, social benefits and accountable amounts to employees from the cash desk (unless the accountable person makes a transaction on behalf of the organization on the basis of a power of attorney).
note: cash proceeds cannot be used to repay loans, pay dividends and pay rent for real estate.
Cash for personal needs
Everything that the organization earns is its property. Therefore, even if there is only one founder in an LLC, he still does not have the right to dispose of the organization's money at his own discretion. Accordingly, the founders cannot take cash from the cash desk for their personal needs.
Individual entrepreneurs, unlike LLCs, have the right at any time to take cash from the cash desk or withdraw from the current account. The amounts that an individual entrepreneur can spend on their personal needs are not limited (the most important thing is to avoid arrears in the payment of taxes and insurance premiums).
Note: if the individual entrepreneur has not issued an order canceling the maintenance of cash documents, then when receiving cash from the cash register, he must draw up a cash settlement with the wording: "Issuance of funds to an entrepreneur for their own needs" or "Transfer of income from current activities to an entrepreneur".
Checking cash discipline by tax authorities
Until 2012, control over compliance with the rules of cash discipline was assigned to banks. Now this function is performed by employees of the Federal Tax Service.
By performing an on-site check, they can check:
Fines for violation of cash discipline rules
For non-observance of the rules for maintaining cash discipline and violation of the procedure for working with cash, a fine is provided under article 15.1 of the Administrative Code of the Russian Federation:
At the cash desk he gives it to the company (Ordinance dated March 11, 2013 No. 3210-U). For example, he must himself determine where and how to equip the cash desk, how to store documents, approve the procedure and terms for conducting cash audits. Even more rules are set by the head of the company in which there are separate divisions.
Each decision of the head can be issued by a separate order. But it is more convenient to draw up a single document - the regulation on the conduct of cash transactions. And in it to collect, if not all, then most of the important additions to the official cash order.
Moreover, it was easy to formulate your rules in such a way that it was easy to fulfill them, but this did not go to the detriment of the organization. Our article will help you not to miss the main thing when preparing such a document. A ready-made sample of the regulation on the conduct of cash transactions is presented below.
The most important information to include in a statement
The regulation does not need to duplicate the requirements from Ordinance No. 3210-U. It is enough to make a link to this document. ( 1 ) It is necessary to describe in detail only those points that are not clearly formulated, as well as moments, the settlement of which is directly entrusted by the Bank of Russia to the head of the company.
Where and what is the cash desk in the company (2)... The director of the company himself determines what place in the company should be for conducting cash transactions, that is, the cash desk (clause 2 of Directive No. 3210-U). It can be foreseen that it has a barred window through which the cashier issues and receives money. And the safe in which they are kept is firmly attached to the floor. But if the director considers such precautions unnecessary, then in the position one can only name the place where the cashier works. For example, the accounting room or office number 4 (see the sample regulation on the conduct of cash transactions above).
Who is the cashier in the company (3). The manager must decide who in the organization conducts cash transactions, that is, works as a cashier (clause 4 of Direction No. 3210-U). This person can only be selected from among the employees of the company. For example, you cannot appoint an employee of a specialized organization as a cashier, to which the company has transferred accounting. But from the workers, you can choose anyone you like.
So, if the company does not have the position of a cashier according to the staffing table, the director can appoint them at least a chief accountant or a secretary. The main thing for him is the official rights and obligations of the cashier and to familiarize him with these rights and obligations.
There is no need to include the rights and obligations of the cashier in the position. And even more so to call him full name. Otherwise, later you will have to make amendments with each personnel reshuffle.
Suffice it to say, for example, that the cashier is an employee who holds this position in accordance with the staffing table and with whom an employment contract has been concluded. Or establish that the payroll accountant is the cashier in the company. Then, in the job description of an accountant (or an employment contract with him), you need to write down the rights and obligations of the cashier and let him sign that he has read it. If desired, the director can be a cashier himself.
If the company has several cashiers, then you need to choose which of them is the senior. Usually the position of the senior cashier is also reflected in the staffing table. Then the position can be limited to the proviso that in the company cash operations are conducted by a senior cashier and a cashier.
What documents in the company - electronic or paper (4). The new procedure makes it possible to draw up documents by hand or on a computer, on paper or in electronic form (clause 4.7 of Directive No. 3210-U).
You can put all possible options in the position. But now it is unclear whether the organization has the right to draw up some of the documents on paper, and some in electronic form. In addition, paper documents (except for incomers and consumables) can be corrected, but electronic documents cannot. Therefore, it is safer to do everything as before until there is an official clarification. That is, to provide in the provision that incomers, consumables, cash books, statements, etc., the organization draws up in a computer program, and then prints and stores in paper form.
Who prepares cash documents (5). The director must appoint someone in the company who is responsible for the preparation of cash documents, that is, incomers and consumables. In other words, it creates them in the program and prints them out.
In practice, this is most often done by the cashiers themselves before receiving or issuing money. Then in the position it must be said. After all, another option is also possible: he prints out the receiver (consumable), puts his signature on it, and then gives this document to the cashier (clause 5.1 of Instruction No. 3210-U).
Where and for how long should the documents be kept (6). In the regulation, it is necessary to describe how the company organizes the storage of all documents at the checkout (clause 4.7 of Direction No. 3210-U). First of all, let's talk about the shelf life. This is five years (order of the Ministry of Culture of Russia dated August 25, 2010 No. 558). Secondly, about the storage location. This is usually accounting. But it can be foreseen, for example, that documents older than three years are transferred to the company's archives. Thirdly, who is responsible for safety (the director himself, chief accountant, accountant).
How is the power of attorney certified to receive or deposit cash (7). In the regulation, it must be said how the company certifies copies of the powers of attorney, according to which the cashier issues cash from the cash register. Let us explain what this is about.
If the cashier gives money to someone by power of attorney (for example, the counterparty's employee brought the goods and takes the cash payment for it), then this document must remain with the company. The cashier puts it on the consumable.
But it happens that a power of attorney is issued for a long time. Or it gives the employee the right to receive cash not in one, but in several different organizations. Then you do not need to take the original power of attorney from him. It is enough to make a copy. She will lie at the cashier.
The regulation must provide for how this copy is certified (clause 6.1 of Direction No. 3210-U). The simplest option is that the cashier makes this copy, puts the date and signature on it.
So, it can be established that only the cashier and the manager are entitled to withdraw cash from the account. Or the chief accountant in case of a cashier's vacation. And he must transport them exclusively in a corporate car. Anything can happen on the metro and on the bus.
If the cash is lost, both the company and the cashier will suffer. Usually with him about the full material so that you can recover the entire amount of damage.
What to add to the provision on separate subdivisions
A company that has separate divisions should devote a separate section of the regulation to them. Indeed, in this part, it is also required to settle many points. Here are the most important ones.
Where does the department give cash (10). The new rules put an end to the question of the cash limit of separate divisions. The limit value of the balance of cash must be set for each of them, and not only for and (clause 2 of Direction No. 3210-U). The exception is small businesses. They have the right not to set a limit either for themselves or for their additional offices.
The procedure for calculating the limit for a division depends on where it deposits cash: directly to the bank or to the cashier of the head office. The option chosen for the additional office must be fixed in position.
How to give an order to the additional office about its limit (11). The head office must transmit to each separate subdivision an order on the established limit for it. We are talking about both those divisions that donate cash to the bank, and those additional offices that transfer their money to the cashier of the head office (alphabet 6 p. 2 of Directive No. 3210-U). In the regulation, it is necessary to consolidate the procedure for transmitting this order.
The simplest option is for the cashier of the department to take the order for the limit on the balance of cash and sign the copy, which remains at the head office. And the safest one is to hand over the order personally to the head of the department, who will be responsible for giving this document to his cashier himself.
When and how the unit submits its cash book to the company (12). The new cash order does not explicitly state that any division of the company must maintain its own cash book. But there is a rule: separate divisions give the organization a copy of the cash book sheet (paragraph 7, clause 4.6 of Direction No. 3210-U).
For this reason, it is safer to have separate books in each additional office. And in the regulation it is necessary to say in what order the copy of the sheet will be sent to the head office and how often. The original of the sheet is not required to be transferred, and there are no requirements for copying in the new rules. This means that it can be established that the department cashier sends a copy of the sheet to the central office by e-mail.
As for the term, there are no specific requirements in Ordinance No. 3210-U. The main thing here is to have time to transfer the entire book by the time of compilation And therefore the company has the right to prescribe in the position that the sheets of the book are sent once a month, quarter or even a year.
How to approve a position
The regulation on the conduct of cash transactions must be approved by the head of the company. Therefore, it is convenient to draw up this document in the form of an attachment to the director's order (see the sample order below). Employees who work directly with the cashier - chief accountant, accountant, cashier - need to be familiarized with the new regulation.
But it is better to collect their signatures not at the disposal of the head and not on the appendix, but on a separate sheet (it can also be made as an appendix to the order) or in a special magazine of any form. Then, even with constant personnel movements, you will not need to retype the order due to the fact that there is no longer enough space on it for the signatures of the responsible employees.
In the order, mention that the director approved the new regulation on the conduct of cash operations in connection with the entry into force of the Ordinance of the Bank of Russia No. 3210-U dated March 11, 2013. And also say that the text of the regulation developed by the company is given in the annex to the order.
