On the registration of cash flow in the bank. Calculations of cash: What should the accountant know? Cashier must be

Task 1.1.

The organization has a cash desk in accordance with "Procedure cash operations In the Russian Federation. "Choose the right answers to the questions proposed below.

1. Cassa should be:

a) in a separate room;

b) indoors of accounting;

c) in the premises of the accounting group of accounting.

2. Money at the checkout should be issued and accepted from visitors:

a) for separate tables in the office of the cash register;

b) through a special window;

c) decompose into special subscribers.

3. Windows in the cash office must be:

a) are prisoners;

b) equipped with lattices;

c) purely washed.

4. Doors in the office of the cash register must be:

a) equipped with special locks;

b) double: entrance, upholstered steel steel, and metal grille;

c) oak;

d) metal.

5. Money at the checkout must be stored:

a) in the closed key of the cashier;

b) in the safe;

c) in special boxes installed on racks.

6. The keys to the safe must be:

a) at the chief accountant;

b) at the cashier;

c) at the head of the enterprise in a sealed cashier pack;

d) at the financial manager.

7. The cashier must be concluded:

a) the contract of instructions;

b) storage contract;

c) agreement on liability;

d) contract contract.

Task 1.2.

Ivanova's cashier Anna Vladimirovna was hired at JSC "Options" 08.26.20xx G. G. It was briefing according to the rules for conducting cash transactions and a contract for material responsibility was concluded 26.08.20xx.

Extract from the facial card of the personnel department Ivanova Anna Vladimirovna:

Passport details: 40-03 No. 728390, Passport issued 6 o'clock in St. Petersburg on January 15, 2003;

Home Address: 195030, St. Petersburg, ul. Siren, d.2, kV.15.

Fill out a material liability agreement concluded between Ivanova A.V. and OJSC "Option", according to the following form (surname officials And install the organization address yourself).

about full liability

In order to ensure safety material valuesbelonging to ___________________

(name of company)

____________________________________

(position, surname, first name, patronymic of the head of the organization)

hereinafter referred to as "administration", on the one hand, and employee

____________________________________________________________

(division of the organization, surname, name, patronymic of the employee)

hereinafter referred to as the "employee", on the other hand, have concluded this agreement on the following:

1. Position worker ____________________________

(Job title)

or performing work ______________________________________

(Work Name)

directly related ____________________________________

(Operations with material values)

takes full material responsibility for the absence of material values \u200b\u200bentrusted to him by the company and in connection with the above undertakes:

a) carefully refer to the material values \u200b\u200bof the enterprise transferred to him or for other purposes and take measures to prevent damage;

b) to promptly report administrations about all circumstances threatening ensuring the safety of the material values \u200b\u200bentrusted to him;

c) keep records, draw up and provide in the prescribed manner reports on the movement and remnants of the material values \u200b\u200bentrusted to him;

d) participate in the inventory of the material values \u200b\u200bentrusted to him.

2. The administration undertakes:

a) create an employee the conditions necessary for normal work and ensuring the complete preservation of the material values \u200b\u200bentrusted to him;

b) to acquaint an employee with current legislation on the material responsibility of workers and employees for damage caused to the organization, as well as with existing instructions, regulations and rules for obtaining, spending, accounting and storing material values \u200b\u200bin the institution, organization and enterprise;

c) spend in set time Inventory of material values.

3. In case of insecrehension, the fault of the employee of the preservation of the material values \u200b\u200bentrusted to him, determining the amount of damage caused to the enterprise and its reimbursement is carried out in accordance with the current legislation.

4. The Agreement of this Agreement applies to the entire period of working with the material values \u200b\u200bentrusted to the employee.

5. This Agreement is drawn up in two copies, of which the first is at the administration, and the second is from the employee.

Addresses of the Parties to the Treaty:

a) administration ___________________________________________

b) employee _______________________________________________

Signatures of the parties

administration employees

___________________________ ___________________________

"___" _____________ 20__

Task 1.3.

Choose the right answers.

1. What fines apply to the organization in case of exceeding the limit of the cash balance:

b) in the two-time size of a super-luminous cash register;

c) in the amount of over-limit cash and cash.

2. What fines are applied to the organization in the case of cash settlements with other organizations in excess of established limits:

a) in the amount of from 40 to 50 thousand rubles;

b) in a two-time amount of the amount paid over limit;

in) _________________________________________________________

3. What fines are applied to the officials of the organization that made the violations specified in paragraph 1 and 2:

a) in the amount of from 4 to 5 thousand rubles;

b) in the amount of ten minimumts;

in) _____________________________

Task 1.4.

Make the calculation on the establishment of the limit of the remainder of the cash register LLC Alpha on the third quarter of 20xx. The cash flow for the previous three months at the checkout is given in Table 1.1.

Table 1.1.

Motion of cash LLC Alpha

Calculation to produce in form No. 0408020, approved by the Regulation of the Bank of Russia from 05.01.98 No. 14-p. The form of calculation is shown below.

Calculation of the establishment of the Bank's remainder limit and registration of permission to spend cash from revenue, coming in his cashier to ________ year

____________________________________________

name (stamp) enterprises

_____________________________________________________________

account number

_____________________________________________________________

name of the Institution of the Bank

Cash revenue for the last 3 months ________ thousand rubles.

(actual) ________ thousand rubles.

The average daily revenue ________ thousand rubles.

The average hour revenue ________ thousand rubles.

Passed cash over the past three months (except for wages and social payments) (in fact) ________ thousand rubles.

Multi-day consumption ________ thousand rubles.

Dates of delivery of revenue: daily, the next day, 1 time in __ days, when forming an overnight residue (needed to emphasize)

Opening hours of the enterprise from ____ hour .____ min. until ____ hour .____ min.

Revenue time: in a combined cashier with an enterprise, collectors, to the cashier bank (Surrender to emphasize) _h._ min.

The requested limit amount ______________________________________________

_____________________________________________________________

(Suma in cuirsive)

Please resolve revenue to _____________________________________________________

(specify the goals of the flow)

Head of the enterprise ______________________________ (Full name)

Chief Accountant __________________________________(FULL NAME.)

Decision of the Bank's Institution:

Set the limit of the cash balance in the amount of __________________ thousand rubles.

_____________________________________________________________

(Suma in cuirsive)

Results of revenue to _____________________________

_____________________________________________________________

(specify the goal)

Head of the Bank's institution _____________________ (Full name)

* In case of sharp changes in the amount of revenue or consumption, data is given over the last month.

** The amount of revenue (consumption) divided by the number of working days (hours) of the enterprise.

*** The newly organized enterprises show the expected amount of revenue (consumption).

Task 1.5.

Choose the right answers.

1. Daily cash balance at the office of the organization:

a) limited;

b) not limited.

2. The limit of the cash balance sets:

a) chief accountant;

b) the head of the organization;

c) Head in coordination with the chief accountant;

d) the bank manager;

e) the serving bank in coordination with the leader.

3. The limit of the cash balance is determined on the basis of:

a) the average daily needs of the organization in cash;

b) letters of the Central Bank of the Russian Federation;

c) instructions of the serving bank;

d) 2 thousand rubles;

e) an average daily residue at the checkout for the previous 3 months.

4. The means over the limit may be at the box office in the case of:

a) Cassira disease;

b) issuance of salary, benefits, scholarships;

c) accumulating cash for upcoming settlements;

d) if the organization receives revenue from sales of cash;

e) upon receipt of permission from the serving bank;

e) the limit exceeded can not be.

5. Super-luminous means Stored during:

a) one working day;

b) the term established by the service bank in agreement with the leader;

c) three business days;

d) weeks.

Task 1.6.

Choose the right answers.

1. Registration of cash transactions is made by the following documents:

a) receipt of a cash order;

b) invoice;

c) expendable cash order;

d) Acceptance Act.

2. The cash book [maybe / cannot] be carried out automated manner.

3. Parcel and consumable cash orders are issued in [Accounting / Casse / Directorate] and are registered in the journal ________________________________. Cash orders [may / cannot] contain corrections made by the correct way.

4. Receiving and issuing money on cash orders is made:

a) within 3 working days, including the day of compilation;

b) during the period established by the head by coordination with the service bank;

c) only on the day of drawing up;

d) within 10 working days, including the day of compilation.

5. Cash orders can be filled:

a) a simple pencil from hand;

b) on the typewriter;

c) from the hands of a ballpoint handle;

d) on the printer.

6. Data of cash orders after receiving and issuing money are recorded by the cashier in ________________________________________. This register is conducted in [one / two / three] copies. The second copy serves ___________________________________________, which at the end of the day is transmitted to [Bank / Accounting / Financial Department] with profit and consumables cash documents on receipt [Cashier / Bank Representative / Accountant / Chief of Financial Department] cash book.

7. Cups in the cash book are carried out by:

a) razor cutting;

b) sticking;

c) the correct way to sign a cashier;

d) a leaf with an error is destroyed;

e) a sheet with an error is crossed with the mark "sheet is spoiled", the correct entries are made on the next sheet;

e) the correct way for the signature of the cashier and the chief accountant.

8. Control over the proper maintenance of the cash book is assigned to:

a) cashier;

b) accountant of the settlement department;

c) leader;

d) chief accountant.

9. Cash settlement limits between legal entities:

a) up to 60,000 rubles;

b) up to 100,000 rubles;

c) up to 50,000 rubles;

d) not limited;

e) _____________________________________________________

(Enter if some other value)

Task 1.7.

Choose the right answers.

1. Inventory of the cash register is carried out:

a) by order of the serving bank;

b) by order of the head of the organization;

c) to indicate the chief accountant;

d) by order of the Chief of Financial Department.

2. Terms of inventory at the checkout:

a) monthly;

b) quarterly;

c) before drawing up the annual report;

d) as needed.

3. Inventory of the cash register is carried out:

a) the head of the organization;

b) the commission of the serving bank;

c) chief accountant;

d) the Commission established by order of the head of the enterprise.

4. Excess cash at the checkout, identified during inventory relate to an increase:

but) accounts payable;

b) financial results;

c) authorized capital;

d) cash regulations;

d) additional capital.

5. Nude in the checkout, detected during inventory, are written off on:

but) financial results;

b) production costs;

c) guilty persons;

d) additional capital.

Task 1.8.

1. In the organization within one working day, 14.08.20xx, a number was carried out at the checkout. economic operations.

The balance of money at the checkout at the beginning of 14.08.20khhg. - 3 000 rubles.

The established limit of the cash balance for the 3rd quarter of 20xx, is 10,000 rubles.

1) Cash Order No. 5 - Money from Bank for Cheku No. 385667 was received for the issuance of wages (passed Ivanov A.V.) - 70,000 rubles, and on economic costs - 10,000 rubles.

2) Expendable Cash Order No. 10, payment statement No. 7/20XX G. - was issued a salary to employees for July 20xx. 68,000 rubles.

3) Cash Order No. 6 - received from CJSC Alfa for the products sold by him according to the account number 30 of 11.08.20xx g. (Supply Agreement No. 41 of 10.08.20xx) - 56,000 rubles.

4) Cash Order No. 7 - received a refund of unused accountable sums from the secretary of the organization Rodnina A.P. according to advance report No. 20 from 11.08.20xx. - 30 000 rubles.

5) Expendable Cash Order No. 11 - issued under the report of the Zaughzov of the organization Petrov S.A. By order of the head of the Organization on economic costs in the amount of 5,000 rubles.

6) Expendable Cash Order No. 12 - payment of the supplier's account number 3 of 02.08.20khhg. For materials in the amount of 35,400 rubles. According to Agreement No. 32 of 10.08.20khhh. Money issued to the representative of the supplier Sergeyev N.N. by proxy number 8 dated 12.08.20xx

7) Expendable cash order number 13 - paid from the cash register of the alimony in the amount of 5,000 rubles. Koreareva I.R. - wife employee organization.

8) Expendable Cash Order No. 14 - transferred to the bank of the depositor sums and ultimmate sums on the receipt of Bank No. 20 of 14.08.20xx

2. Word all the perfect business operations, make up accounting wiring And bring information to the registration log (Table 1.2).

3. Fill in the cash book for 14.08.20xx in the form shown in Table 1.3.

4. Check whether the rules for maintaining cash transactions and cash circulation are met:

1) whether the amounts of calculations are exceeding between legal entities for one payment existing restrictions on cash settlements [yes / no];

2) Does the rest of the money at the beginning and at the end of the day the Limit of the cashier [yes / no].

Table 1.2.

Document and maintenance	Corr. bills	Amount, rub.
Document and maintenance		Amount, rub.
Cash Order No. 5. Money from the Bank for Chek No. 385667
Expendable Cash Order No. 10, payment statement number 7 / 20xx. Issued a salary to employees for July 20xx
Cash Order No. 6. Received from Alpha CJSC for the products sold by him according to account number 30 of 11.08.20xx.
Cash Order No. 7. Refund received unused accountable amounts from the secretary of the organization Rodnina A.P.
Expendable Cash Order No. 11. Issued under the report of the Zaughzov of the organization Petrov S.A.
Expendable Cash Order No. 12. Purchased supplier account No. 3 of 02.08.20khg.
Expendable Cash Order No. 13. Alimony has been paid from the cashier
Expendable cash order number 14. Purchased to the bank of the depositor sums and ultra-dimensional amounts

Table 1.3.

Cash book

Records in the cash book checked and documents in the quantity

________________ Parish I. _______________ Expendable received.

i will prescribe

Accountant

Task 1.9.

According to the results of the inspection commercial Bank The procedure for conducting cash transactions in the organization of 10.07.20xx G. The act was drawn up, which was aimed at the Tax Inspectorate. In the act of verification, the bank established the following facts non-compliance with the rules for conducting cash transactions:

1) 01.07.20ХХ, the Limit of the Cassa was exceeded by 10,000 rubles. (The set cash limit is 5,000 rubles);

2) 21.06.20ХХ G. Cash was made in the amount of 80,000 rubles. On account number 24 of 20.06.20xx, G. CJSC "Sharm", which exceeds the established limit.

For identified violations tax Inspectorate The penalties are imposed on the organization, which is reflected in the appropriate act.

1. Calculate the size of fines imposed by the tax inspectorate on the organization and its leader:

Penalty on the organization \u003d

Penalty on the head of the organization \u003d

Task 1.10

The order of the head of the enterprise No. 20 dated 15.06.20khx, an inventory commission was appointed for the inventory of the cash register in the following composition:

chairman of the Commission: Serdyukov I.P. - Deputy General Director,

commission members: Smirnova R.G. - Deputy. Chief Accountant, Maslov G.I. - manager.

Inventory of the cash register was held on 16.06.20xx. The ordinal numbers of the latest documents were written: Parish cash orders - No. 18; Expendable cash orders - No. 38. Cashier Organization - Zaitseva N.P.

According to accounting in the checkout, there must be money - 8,700 rubles.

According to the inventory data, the presence of money at the cash office was 8,000 rubles.

The revealed shortage is made by the cashier to the cashier.

1. Make an act inventory inventory for 16.06.20xx in the form below.

2. According to the results of the inventory, determine all the necessary operations, compile accounting wiring on operations. Cancel information to the registration log of Table 1.5.

Table 1.5.

Journal of Registration of Economic Operations

Document and content operations	Corr. bills	Amount, rub.
Document and content operations		Amount, rub.
Detected a shortage of money at the checkout
The shortage of money at the checkout is attributed to the cashier
Called at the cashier's launcher made by the cashier

inventory of funds located at the checkout

on __________________ Cashier ___________________

Receipt

I, _____________________________________, I give a receipt in that

(Full name. Cashier)

that by the beginning of the inventory, all expendable and receipt documents for cash were transferred to the accountant, and all received money was reconciled, and the dropped out of the expenses.

Views

Types of material responsibility applied to positions:

Individual - The cashier is obliged to maintain the material trusted to him, to submit a daily report on their movement. In a situation of shortage or shortage of values, it undertakes to compensate for the losses individually.
Collective material. The existing employees of the enterprise are obliged to preserve the property provided by them. In case of damage or loss (embezzlement) of goods, employees reimburse the company's shortage in equal shares.

Among other things, administrative or criminal liability may be affected. The employee is involved in administrative responsibility in violating them prescribed in the contract of work rules, which are governed by Article 15.1 of the Codecha of the Russian Federation and they entail a penalty from 4,000 to 5000, this:

detection of cash at the checkout over the required, according to the results of the cash report
violations when conducting accounting documentation
late or incomplete cash receipt

With the embezzlement of the Company's financial values, it is prosecuted, confirmed by Article 160 of the Criminal Code of the Russian Federation, and is punishable in the form of penalties, destination correctional work or imprisonment.

What is?

The cashier is obliged to preserve the company's property, reporting in the cash journal (coming and consumption). The employee is committed to pay a loss to the enterprise that occurred in its fault, as a result of deliberate actions or a dismissive relationship.

If a shortage was found at the checkout, then he must refund it in full. The recovery of shortage is made as follows:

A verification must be required, which establishes the causes of the lack of funds.
The employee is obliged to provide an explanatory note in writing, in which the causes of the situation arose in detail.
It must compensate for the losses during the next month, otherwise, the penalty is made in court.

However, the contract is regulated by cases when the employee is released from the recovery of the shortage, if:

The shortage arose as a result of the inception of cash by other persons and their wines is established.
If free access to the cashier, in addition to the cashier, has other employees of the organization.
If the official issued money on the expenditure order received from the accountant in which an error was made. In this situation, the shortage must reimburse an accountant.
If an employee has forced to leave the workplace as a result of circumstances, threatening his health and life, they include natural disasters, fires, acts of terrorism.

Basis and conditions

The cashier must mostly refer to the values \u200b\u200btrusted, and the employer, in turn, is obliged to provide an employee required conditions For preservation of funds.

The basis for the onset of responsibility is the presence of losses, in this case, the shortage of funds, wither the actions or inaction of the employee.

The cashier is attracted to the obligation to refund damage caused by them if the following conditions are followed:

Settlementwhich is direct evidence of the fault of the employee. That is, if it is established that the shortage was a consequence of the deliberate actions of the employee, or arose by negligence or negligence.
Illegal actions or inaction. If flaw cash values There was a result of non-fulfillment of its direct obligations regulated by the employment contract. These include: non-compliance with the rules for storing and transferring values, erroneous commissioning of cash transactions, violation of the rules of operation cash Machine, Self-altitude care from the workplace during the day.
Establishment of causal relationship Between the above conditions, that is, proven wine must be a consequence of a person's actions for positions.

Thus, the cashier must compensate for the damage caused to the Organization if all of the above conditions take place.

Conclusion of the Treaty

Conclusion

The conclusion of a material liability agreement is not mandatory, however, for people whose work is directly related to the financial property of the Organization (posts are prescribed in the Decree of the Ministry of Labor of the Russian Federation No. 85 dated December 31, 2002), it has legal force.

Therefore, the employer has the right to refuse the applicant applying for the position if he refuses to sign this contract.

What is unacceptable in communicating with inspectors?
What should employee remember if the tax authorities come?
Is it worth it to settle conflict with checking?
Do I need to demand documents from the auditors?

Artem Rodionov, Chief Editor

Before checking

Actions of controllers

The result of the checks of the use of KKM largely depends on your employees. First of all, - from the cashier, the seller, either another employee who accepts the money of customers. Therefore, they are pre-prepared in advance, told about the likely actions of controllers. Start better from the list of questions you are interested in.

The cashier must be responsible for the presence and correctness of the documents in the outlet. Regard this question immediately: orally or in the contract - depending on your form of relations with employees

For cash inspections, officials often pay attention to whether the cash register is registered? Consequently, in the store you need to keep the CCM registration card, sealed in the tax (Appendix No. 3 to the order approved by the order of the Russian service service of Russia of June 22, 1995 No. 3-14 / 36). Often, inspectors require the card not just lying, but was visible to all buyers. You can go to meet them, although optional. In paragraph 9, the procedure says only that such a document must be made at the request of the controllers.

The same situation with the cashier-operator magazine. He, as well as the Passport KKM, must be at the director (in our case - the entrepreneur) or at his deputy, or at the chief accountant. This is, paragraph 3.7 of the sample rules of operation of the CCM. And in life, the tax authorities require it, checking the tent or other place of trading, where it may not be an entrepreneur. So it is better to keep the magazine and passport next to the cashier and immediately give it to "guests". Exception - cases where you need to hide the errors, what we will tell about.

In addition, the tax authorities are studied by an entrepreneur contract with the seller or cashier. May ask I. personal documents Seller: passport or, less often, sanitary book. The contract and the sanitary book, as well as copies of the certificate of registration of an entrepreneur with a permit for the right to trade, it is better to store in the workplace. It is also desirable (but not necessarily!) In the same place to store paper related to CCM. This is a call log of technical specialists (form No. KM-8), copies of certificates of training of cashiers - if such certificates are available 1. It happens, the auditors want to take a look at other blanks.

Yuri Beerov, tax consultant:

- It is found such a reception - to fill in questions. He was well mastered by many inspecting with experience. For example, at first they will ask the seller cash reports, and they are in accounting, and not on the outlet. The tax app is dissatisfied and interested in something else. At least a contract of entrepreneur with an employee. Taking it, the official may declare: "There is not the contract, I need a work, and you give paid provision Services. These are two different things! " 2. Then the Visitor requests, say, the Treaty on the full liability of the cashier. His absence is the next defects. Etc. Moreover, the smart inspector usually does not attack the employee, but rather sympathizes, saying something like: "How much your owner has done the mistakes." He is trying to "break" the verifiable. Having believed in many violations, a person without much resistance will recognize new ones. Especially, not accused of him.

Formally, an agreement on full material responsibility should be concluded with the cashier. But no fine for his absence

Ways to protect

How to deal with this reception? Tell the Seller about which documents are needed (those who were told above and sanitary) are made to monitor their presence. Indicate that the fines will pay from his pocket (maybe partially, but will). True, for such applications should provide a normal salary, otherwise people will just leave.

Another subordinate should be learned - all of its documents have been issued correctly. If the inspector considers otherwise, then let him talk to the entrepreneur himself. So we advise you to respond to controllers. And, of course, the employee must be prohibited to sign any acts and other similar papers, where the lack of documents in the entrepreneur or errors in them. As a last resort, the signature is permissible, but with the mandatory reservation. Her approximate text: "I got acquainted, all documents are at the entrepreneur." Text can be different. For example, the cashier reports that it does not record and therefore does not give explanations. Depends on the circumstances.

Also install - about the beginning of the test, the employee is obliged to immediately inform you or that of your assistants, whom you appoint responsible for verification. Need number mobile phone It is brought to every seller and cashier.

An employee who did not report on the start of the check, all fines pay from his wallet. This is an unofficial rule for many entrepreneurs

During inspection

Primary audit

According to the inspectors surveyed by us, they are often chosen at the place: one of several tents. Sometimes the choice is arbitrarily, and sometimes no.

Yuri S., tax inspector:

"I can like an ordinary buyer, to buy something and check whether I betrayed a check." If not, then the checked is found. Always always watch the price tags. For those who carelessly make up, it is easier to find and violations of the law on cash regisfactory.

Therefore, behind the price tags should be followed carefully (see article in SP number 3, 2007, p. 38 - notes. Ed.). As for the checks, some IP instruct sellers - break all the minor purchases (within 100 rubles). Savings from hiding is small, and under control they fall more often than 3. In addition, experienced employees often recognize inspectors - for how long they look at the goods, or rather the price tags.

At the time of checking, the auditors often prohibit work. Such an oral ban is illegal, but it is better to accept it. It is difficult to respond to controllers and at the same time maintain buyers

Well, if there is a check of several nearby points, it becomes known about it, as soon as the inspectors went to the first of the merchants. "The rest immediately begin to work correctly or close the tents, which is not prohibited," one of the surveyed officials told us with sadness.

Understanding your visibility, the tax authorities are trying to catch in trifles. One of them is non-compliance with the operating algorithm (see Table 1), for example, its issuance separately from delivery. It happens, the controllers provoke the seller (saying something like "faster, I am in a hurry and I am not before the check"). However, now it meets more and less. Often, such actions are directly prohibited. For example, in Moscow - the procedure for organizing work on the control of the use of the CCP (clause 4.1), approved by order of the Tax Directorate of June 29, 2004 No. 189. Complaining there on a provocation, it is possible (although it is difficult) to cancel the penalty.

Table 1. Algorithm for issuing check

No. p / p	Performance	Our comment
	Take money, clearly calling them the amount and putting in sight of the buyer
	Print check	You can not immediately (before the check) give out goods or delivery. This is a serious violation. It faces the fine for non-use of the CCT. On it many come across
	Report summing and issue it togetherwith check. Then (not before!) You can transfer the goods	Preferably to give the goods along with the check. So established by paragraph 27 of the exemplary rules retail (Approved by the letter of Roskomtorga of March 17, 1994 No. 1-314 / 32-9). You can put a thing immediately for the check - the CCC law will not be disturbed. It is impossible to offer the goods first, and then the check. Officials will declare work without cash register

Seriously include inspectors for cashiers who do not give out part of the delivery. So, suspecting controllers, your employee must be especially scrupulous.

Example

The client is paid by 355 rubles for the goods worth 3,52.2 rubles. The check was broken by 352.2 rubles, and the delivery was not returned to the buyer. Consequently, 2.8 rubles (355 - 352.2) were not conducted via the cash register. So we decided the tax authorities, putting a fine under Article 14.5 of the Code of Administrative Offenses of the Russian Federation (for IP - from 3 to 4 thousand rubles, for the company - 10 times more). The merchant managed to challenge the recovery: the price of the goods corresponded to the amount of the check. He breaks true. The lack of delivery is the consumer account, but this businessman was not accused. Officials illegally demand a fine - concluded the Federal Arbitration Court of the East Siberian District (Resolution of July 24, 2006 No. A33-4716 / 06-F02-3652 / 06-C1). The taxpayer left serious punishment. And it all started with the conflict around 3 rubles.

The penalty for the non-suction of the KKM is charged, even if the cheapest purchase does not break

Dangerous situations often create inspectors themselves, refusing fine delivery. Hearing: "Delights do not need," it is better to be alened and send everything to a penny to the buyer. Even if he does not take money, it will be already his will. The entrepreneur law will fulfill.

Problems sometimes become purchases on a flat amount. For example, the inspector may require a weight product for 300 rubles. The seller, saying what exactly that will not be measured, will release on a little smaller amount (299.94 rubles), immediately breaks the check on it and give out with the purchase. Only then he will return the surrender, and it will be too late. The tax app will declare a violation: the check is transmitted earlier than the delivery and its sum of the calculated cashier. This is equal to non-use of QCM 4. In the considered case, it was possible to go away from the fine, "through the court (resolution of the Federal Arbitration Court of the North-West District of September 25, 2006 No. A56-2487 / 2006). Difficulties would not arise if applying for check. This rule, the seller and cashier should know the izubok.

Suppose, despite all the precautions, the check does not break, or its amount is less than laid. The auditors will prevent their documents. Then the cashier is immediately obliged to spend the entire purchase at the checkup, not paying attention to the ban of visitor. This must be demanded from personnel. Similar actions are illegal, but the operation will affect the fiscal memory of the KKM. You can argue - all the money is taken into account. Officials are difficult to refute the testimony of cash counters and prove a violation.

In conflict situations, inevitable (and in the rest, it is found) the second part of the control is documentary. It usually begins with the fact that "guests" enter the tent or require other documents on the CCM.

Legal consultation

On the use of Blankov

Artem Zuykov, expert magazine:

Compliance with the Act on the use of cash registers is also checked for those who apply strict reporting forms (BSO). Officials are watching whether these forms are issued and who they are made.

IP is not entitled to print them on the printer. They should be issued by the printing house - said the Ministry of Finance of Russia in a letter dated September 27, 2005 No. 03-01-20 / 5-193. There is no such restriction in law. The court does not take into account him (Resolution of the Federal Arbitration Court of the Volga District of February 2, 2007 No. A65-19217 / 2006-CA3-38, etc.). But quietly work with typographic documents.

Do not forget to make the book of strict reporting books. It is said in paragraph 16 of the Regulation approved by the Decree of the Government of the Russian Federation of March 31, 2005 No. 171. It is worth numbered and miss. On the last page indicates the number of sheets and the date when the book is fastened by the IP signature. In addition, it is stamped or a stamp if they are.

There is no general form of a document. Businessman develops her himself. Usually there is enough two sections. The first is written by the date of receipt of forms, their name (for example, receipt), details (series and numbers) and quantity. In the second, the same information on the disposal of BSO is given.

Table 2. Possible actions of the cashier after removing the testimony of KKM

The result is reconciliation: the amount suffered per day:	Conclusions of tax authorities	Possible actions of the cashier
Converges with cash at the checkout	Violations are not installed	Recompliance can be refuted by the charges without CCM (if they were)
Less than cash amount at the checkout	Revealed work without KKM. Penalty for IP from 3 to 4 thousand rubles	When diverge is small, there is a chance to justify. The seller may say that he was mistaken in the delivery or at the checkout lies the amount obtained at the beginning of work for the exchange (it is drawn up on it withdrawal slipwhich is at the accountant). Another option is personal money at the checkout. It is prohibited, but does not entail fine. It is bad that the tax authorities, guess the tricks and often ask the employee in advance: whether there is no unfair fund
More than cash amount at the checkout	Unproportized revenue. Penalty for IP from 4 to 5 thousand rubles	It is easier to defend yourself here than in the past case. If the difference is insignificant, then the cashier can explain it with its mistake: he gave extra surrender to one of the buyers or did not receive money from him. With significant discrepancies - IP took part of money from the cash register to calculate the supplier. Announced expenditure order is at the accountant

Inspection and documents

A number of instances have the right to inspect commercial premises. In accordance with Article 27.8 of the Administrative Code of the Russian Federation, it is resolved those who design the protocol. For Audit on CCM, these are tax authorities and police officers - follows from article 28.3 of the Code of Administrative Code. There are no such laws of such a right, so they should not be allowed to inspect - such an instruction is proposed to give the seller.

Before the start of trading in the log of the cashier, the data must be filled out at the end of the previous day (columns 9 and 10) and at the beginning of the current (graph 6)

The trading inspection is a mansion. On the one hand, it is allowed to write protocols on work without CCM (Art. 23.49 of the Administrative Code of the Russian Federation). On the other hand, the control of working with the CCT is assigned to tax authorities and the police (Article 7 of the Federal Law of May 22, 2003 No. 54-FZ). Therefore, attempts to inspect trading inspectors can also be stopped.

More subordinates better explain - the magazine of the cashier-operational is preferably not to issue the inspection if it does not reflect the testimony of counters for yesterday. In other words, the columns 9 and 10 are filled with this date. Such actions show that IP did not take into account the revenue - approved in a number of letters (for example, on November 30, 2005 No. 09-24 / 87838, published by the Federal Migration Service of Russia in Moscow). The penalty here is equal to 4 to 5 thousand rubles (from the entrepreneur), 10 times more from a legal entity (Art. 15.1 of the Code of Administrative Medical University). In court, the individual is often released from punishment (an example - a resolution of the Federal Arbitration Court of the Ural District of March 22, 2007 No. A47-7862 / 06) 5. But it is better not to bring the case to the dispute. In the magazine shortcomings? It is easier to say that he is at an accountant or IP. This is permitted (read about the filling of the journal in SP number 3, 2006, p. 37 - notes. Ed.). Of course, we are not talking about situations when the magazine lies with the cash documents and visible "guests".

Table 3. Explanatory. Favorable and dangerous arguments

No. p / p	Argument
Arguments that helped entrepreneurs
	At the checkout there was no little things. The seller took money for surrender from his wallet. From here speakers at the box office (compared with the testimony of CCT meters). The tax authorities are accused of work without KKM. So said the merchant, and after him - the judge (Resolution of the Federal Arbitration Court of the North-West District of March 5, 2007 No. A56-48435 / 2006)
	The seller mistakenly donated. Therefore, at the box office surplus. Work without a CCT has not been proven - solved the court (Resolution of the Federal Arbitration Court of the Volga District of August 31, 2006 No. A65-1169 / 2006-CA38). The argument does not guarantee the victory of the businessman. Sometimes such affairs won officials. But it is better at least some protective arguments than their absence
Arguments that were used against entrepreneurs
	The check does not immediately break through, the box office was busy (by another seller who let go of the goods). A similar "argument" taxpayer admitted in violation of the rules of working with the CCT. He was fined (Resolution of the Federal Arbitration Court of the Moscow District of December 27, 2006 No. Ka-A41 / 12416-06)
	The check is broken after the goods are implemented - indicated the seller in explanatory. This is a violation of Article 5 of the CCT Law ( the federal law Of May 22, 2003 No. 54-FZ) - the check should be issued at the time of payment. So acknowledged the court and agreed with the fine (Resolution of the Federal Arbitration Court of the North-West District of February 7, 2007 No. A66-5984 / 2006). From myself note - it is more convenient to break the check, but not confess to late. Then the guilt is very difficult
	The entrepreneur in the explanatory reported - work without a CCT was allowed, but by the fault of the seller. It was warned about the need to use the cashier. Nevertheless, the court fined the entrepreneur (Decree of the Federal Arbitration Court Central District dated April 27, 2005 No. A14-15954 / 2004/492 / 18). He is responsible for subordinate
	In the explanatory employee himself recognized the violation and it became one of the evidence of IP guilt (Resolution of the Federal Arbitration Court of the Ural District of April 6, 2006 No. F09-2441 / 06-C1). We advise you to prohibit similar explanations. Better abandon the dacha
	The CCM was not applied, since I was distracted by the layout of the goods - said the cashier. This court disappeared as evidenced by the taxpayer's guilt (Resolution of the Federal Arbitration Court of the Volga District of April 18, 2006 No. A57-811AD / 05-10)

Information from other documents on CCM officials are compared with information on the cash register itself. Any discrepancy (for example, in the rooms of the CTC seal) is treated as a violation. Although often it is explained by the errors of the Center Mechanics maintenance (Details in SP number 3, 2006, p. 16 - notes. Ed.). So the seller should not panic when such violations are detected. Need to remember - where the inconsistencies are identified and inform the entrepreneur. Then, together with the CTW, the reasons for inconsistencies are determined.

If you accept payment by credit cardsthen this amount is taken into account in revenue when the use of KKM is checked

The final part of the documentary check is the removal of the data of the cash register. The controllers available in it are compared with the amount shown in the X report (Table 2).

Following the audit, the controllers must compile an act. This rule is not always performed. Sometimes the act is written together with the protocol only to violators. Then we recommend the merchant to attend it when it is design. Not in order to familiarize yourself with it. It is much important to follow the explanations of the employee who did not pierce the check. They can get rid of the fine and on the contrary - to become an argument "for" punishment. Therefore, it is advisable to the entrepreneur to receive information from the seller himself and decide what to say to the tax authorities, and what to keep silent. Such arguments are shown in Table 3. It is for the entrepreneur, and for his subordinate - if he becomes communicating with the auditors.

When drawing up the protocol, you must report your rights (not to testify against yourself, etc.). If this did not happen, specify in the explanations: "My rights I am not clarified." Such a phrase - a frequent reason for canceling a fine

It happens, inspectors are offered to do without an act and "negotiate in good way". Sometimes it is possible to go when you are sure: checking - officials, and not working under their kind of impostors. But do not be too generous. You may need too much great amount, speaking - a formal penalty for work without a cashier is 40 thousand rubles. Do not believe. Such amounts are entered for legal entities. This is clear from article 14.5 of the Administrative Code of the Russian Federation. Sanctions from the entrepreneur - from 3 to 4 thousand rubles. So much taken from officials, it applies to them individual entrepreneur (Art. 2.4 of the Administrative Code of the Russian Federation).

Legal consultation

Require documents

Yuri Beerov, Tax consultant:

Do I need to check the authority to check the use of KKM? We believe that it is better to check. Not in order to identify the impostors checking under the guise of tax authorities and the police. These, if they want, make any identity.

Raughty (and if necessary - asking) documents from official controllers, IP will show - he will not be a silent participant in the check, which can attribute anything. Therefore, let's say - officials should have a certificate, and in addition, the decision (order) on the conduct of verification. It communicates either a checked object (entrepreneur suchto), or their group (checking out the outlets on such a market). If you fail with your data or the absence of instructions, you may not allow controllers. However, it is necessary to be very careful here. In particular, the police almost never have to verify solutions, but it is dangerous to argue with them. Once the policeman will leave, and then will be able to recoup. Also, the tax authorities can constantly go to those who threw them work.

In the absence of an order, it is better to contact the inspection or division of the police (depending on which deposit authority). Suppose the authority will be confirmed. Then we recommend to accept the auditors, explaining that you simply defended themselves from possible impostors. Remember to unwanted solution - it will be useful if you have to challenge the results of the verification. Its doubtful status must be mentioned, complaining, for example, to the tax office.

1 The need to teach cashiers follows from paragraph 2.1 of the model rules of operation of the CCM. But it is not installed. No penalty for his absence.

2 with the cashier can only be concluded - it was said in the letter of the Ministry of Finance of Russia of May 25, 2006 No. 03-01-15 / 4-114. The requirement is violated constantly, because for this violation there are no fines.

3 We are talking about the existing practice, and we do not call for taking money without a cash register. Sometimes it is even meaningless (for example, under UTI).

4 If not the whole cost of purchase is broken, then this is a job without CM. So the Plenum of the Supreme Arbitration Court decided (decree of July 31, 2003 No. 16).

5 fine is illegal if the arrival of the money is reflected in other documents, in particular in the cash book. So decided the court.

Accounting for cash operations

Task 1.1.

The organization has a cash desk in accordance with the "Procedure for conducting cash transactions in the Russian Federation." Choose the right answers to the questions suggested below.

1. Cassa should be:

a) in a separate room;

b) indoors of accounting;

c) in the premises of the accounting group of accounting.

2. Money at the checkout should be issued and accepted from visitors:

a) for separate tables in the office of the cash register;

b) through a special window;

c) decompose into special subscribers.

3. Windows in the cash office must be:

a) are prisoners;

b) equipped with lattices;

c) purely washed.

4. Doors in the office of the cash register must be:

a) equipped with special locks;

b) double: entrance, upholstered steel steel, and metal grille;

c) oak;

d) metal.

5. Money at the checkout must be stored:

a) in the closed key of the cashier;

b) in the safe;

c) in special boxes installed on racks.

6. The keys to the safe must be:

a) at the chief accountant;

b) at the cashier;

c) at the head of the enterprise in a sealed cashier pack;

d) at the financial manager.

7. The cashier must be concluded:

a) the contract of instructions;

b) storage contract;

c) agreement on liability;

d) contract contract.

Task 1.2.

Ivanova's cashier Anna Vladimirovna was accepted to work at OJSC "Options" August 26, 20000 G. G. It was briefing according to the rules of cash transactions and was concluded on the material liability agreement 26.08.200)

Extract from the facial card of the personnel department Ivanova Anna Vladimirovna:

Passport details: 40-03 No. 728390, Passport issued 6 o'clock in St. Petersburg on January 15, 2003;

Home Address: 195030, St. Petersburg, ul. Siren, d.2, kV.15.

Address of the organization: 195030, St. Petersburg, ul. Resistance, D.8, office 5.

The contract on behalf of the administration signs cEO OJSC "Optional" Pravdin. I.P.

Fill out a material liability agreement concluded between Ivanova A.V. and OJSC "Option", according to the following form (surname of officials and the address of the organization, install yourself).

about full liability

In order to ensure the safety of material values \u200b\u200bbelonging

(name of company)

(position, surname, first name, patronymic of the head of the organization)

hereinafter referred to as "administration", on the one hand, and employee

(division of the organization, surname, name, patronymic of the employee)

hereinafter referred to as the "employee", on the other hand, have concluded this agreement on the following:

1. Position worker ____________________________

(Job title)

or performing work ______________________________________

(Work Name)

directly related ____________________________________

(Operations with material values)

_____________________________________________________________

takes full material responsibility for the absence of material values \u200b\u200bentrusted to him by the company and in connection with the above undertakes:

a) carefully refer to the material values \u200b\u200bof the enterprise transferred to him or for other purposes and take measures to prevent damage;

b) to promptly report administrations about all circumstances threatening ensuring the safety of the material values \u200b\u200bentrusted to him;

c) keep records, draw up and provide in the prescribed manner reports on the movement and remnants of the material values \u200b\u200bentrusted to him;

d) participate in the inventory of the material values \u200b\u200bentrusted to him.

2. The administration undertakes:

a) create an employee the conditions necessary for normal operation and ensure the complete preservation of the material values \u200b\u200bentrusted to him;

c) to conduct inventory of material values \u200b\u200bwithin the prescribed period.

4. The Agreement of this Agreement applies to the entire period of working with the material values \u200b\u200bentrusted to the employee.

5. This Agreement is drawn up in two copies, of which the first is at the administration, and the second is from the employee.

Addresses of the Parties to the Treaty:

a) administration ___________________________________________

b) employee _______________________________________________

Signatures of the parties:

administration employees

___________________________ ___________________________

"___" _____________ 200_

Task 1.3.

Choose the right answers.

1. What fines apply to the organization in case of exceeding the limit of the cash balance:

b) in the two-time size of a super-luminous cash register;

c) in the amount of over-limit cash and cash.

2. What fines are applied to the organization in the case of cash settlements with other organizations in excess of established limits:

a) in the amount of from 40,000 to 50,000 rubles;

b) in the two-time amount of the amount paid over the limit size;

in) _________________________________________________________

3. What fines are applied to the officials of the organization that made the violations specified in paragraph 1 and 2:

a) in the amount of from 4000 to 5000 rubles;

b) in the amount of 1000 rubles;

c) in the amount of 5000 rubles;

d) _____________________________

Task 1.4.

Make a calculation on the establishment of the limit of the cash balance of LLC Alfa on the third quarter of 200HG, if for the previous three months on the cashier there was the following cash flow:

Table 1.1.

Motion of cash LLC Alpha

Calculation to produce in form No. 0408020 approved by the Regulation of the Bank of Russia from 05.01.98. No. 14-p. The form of calculation is shown below.

Calculation of the establishment of the Bank's remainder limit and registration of permission to spend cash from revenue,

coming in his cashier to ________ year

_____________________________________________________________

name (stamp) enterprises

_____________________________________________________________

account number

_____________________________________________________________

name of the Institution of the Bank

Cash revenue for the last 3 months * ________ thousand rubles.

(actual) *** ________ thousand rubles.

An average daily revenue ** ________ thousand rubles.

Middle hour revenue ** ________ thousand rubles.

Paid in cash over the past three months (except for wages and social payments) (in fact) *** ________ thousand rubles.

Multi-day consumption ** ________ thousand rubles.

Dates of delivery of revenue: daily, the next day, 1 time in __ days, when forming an overnight residue (needed to emphasize)

Opening hours of the enterprise from ____ hour .____ min. until ____ hour .____ min.

Revenue time: in a combined cashier with an enterprise, collectors, at the Bank's cashier, on the mail (need to emphasize) _h._ min.

The requested limit amount ______________________________________________

_____________________________________________________________

(Suma in cuirsive)

Please resolve revenue to _____________________________________________________

(specify the goals of the flow)

Head of the enterprise ______________________________ (Full name)

Chief Accountant __________________________________ (Full name)

Decision of the Bank's Institution:

Set the limit of the cash balance in the amount of __________________ thousand rubles.

_____________________________________________________________

(Suma in cuirsive)

Results of revenue to _____________________________

_____________________________________________________________

(specify the goal)

Head of the Bank's institution _____________________ (Full name)

* In case of sharp changes in the amount of revenue or consumption, data is given over the last month.

** The amount of revenue (consumption) divided by the number of working days (hours) of the enterprise.

*** The newly organized enterprises show the expected amount of revenue (consumption).

Task 1.5.

Choose the right answers.

1. Daily cash balance at the office of the organization:

a) limited;

b) not limited.

2. The limit of the cash balance sets:

a) chief accountant;

b) the head of the organization;

c) Head in coordination with the chief accountant;

d) the bank manager;

e) the serving bank in coordination with the leader.

3. The limit of the cash balance is determined on the basis of:

a) the average daily needs of the organization in cash;

b) letters of the Central Bank of the Russian Federation;

c) instructions of the serving bank;

d) 2 thousand rubles;

e) an average daily residue at the checkout for the previous 3 months.

4. The means over the limit may be at the box office in the case of:

a) Cassira disease;

b) issuance of salary, benefits, scholarships;

c) accumulating cash for upcoming settlements;

d) if the organization receives revenue from sales of cash;

e) upon receipt of permission from the serving bank;

e) the limit exceeded can not be.

5. Ultramichanges are stored during:

a) one working day;

b) the term established by the service bank in agreement with the leader;

c) three business days;

d) weeks.

Task 1.6.

Choose the right answers.

1. Registration of cash transactions is made by the following documents:

a) receipt of a cash order;

b) invoice;

c) expendable cash order;

d) Acceptance Act.

2. The cash book [maybe / cannot] be carried out automated manner.

4. Receiving and issuing money on cash orders is made:

a) within 3 working days, including the day of compilation;

b) during the period established by the head by coordination with the service bank;

c) Only on the day of compilation.

5. Cash orders can be filled:

a) a simple pencil from hand;

b) on the typewriter;

c) from the hands of a ballpoint handle;

d) on the printer.

6. Data of cash orders after receiving and issuing money are recorded by the cashier in ________________________________________. This register is conducted in [one / two / three] copies. The second copy serves ___________________________________________, which at the end of the day is transmitted to [Bank / Accounting / Financial Department] with the receipt and expenditure check documents on receipt [Cashier / Representative of the Bank / Accountant / Chief of Financial Department] at the cash book.

7. Cups in the cash book are carried out by:

a) razor cutting;

b) sticking;

c) the correct way to sign a cashier;

d) a leaf with an error is destroyed;

e) a sheet with an error is crossed with the mark "sheet is spoiled", the correct entries are made on the next sheet;

e) the correct way for the signature of the cashier and the chief accountant.

8. Control over the proper maintenance of the cash book is assigned to:

a) cashier;

b) accountant of the settlement department;

c) leader;

d) chief accountant.

9. Cash settlement limits between legal entities:

a) up to 60,000 rubles;

b) up to 100,000 rubles;

c) up to 50 000 rubles;

d) there are no restrictions;

e) _____________________________________________________

(Enter if some other value)

Task 1.7.

Choose the right answers.

1. Inventory of the cash register is carried out:

a) by order of the serving bank;

b) by order of the head of the organization;

c) to indicate the chief accountant;

d) by order of the Chief of Financial Department.

2. Terms of inventory at the checkout:

a) monthly;

b) quarterly;

c) before drawing up the annual report;

d) as needed.

3. Inventory of the cash register is carried out:

a) the head of the organization;

b) the commission of the serving bank;

c) chief accountant;

d) the Commission established by order of the head of the enterprise.

4. Excess cash at the checkout, identified during inventory relate to an increase:

a) accounts payable;

b) financial results;

c) authorized capital;

d) cash regulations;

d) additional capital.

5. Nude in the checkout, detected during inventory, are written off on:

a) financial result;

b) production costs;

c) guilty persons;

d) additional capital.

Task 1.8.

1. In the organization for one working day 14.08.200AH. At the checkout, a number of economic operations were carried out (the balance of money at the checkout on the beginning of 14.08.200th. - 3 000 rubles):

1) Cash Order No. 5 - Money from the Bank for Cheku No. 385667 was received for the issuance of wages - 70,000 rubles, and on economic costs - 10,000 rubles;

2) Expendable Cash Order No. 10, payment statement No. 7 / 200kh- a salary of employees for July 200hg. in the amount of 68,000 rubles;

3) Cash Order No. 6 - Received from Alpha CJSC for the products sold by him according to account No. 30 of August 11, 20000 G. (contract for supply No. 41 of 10.08.200th.) - 56,000 rubles;

4) Cash Order No. 7 - received a refund of unused accountable sums from the secretary of the organization Rodnina A.P. According to the advance report No. 20 of August 11, 20000. - 30 000 rubles;

5) Expendable Cash Order No. 11 - issued under the report of the Zaughzov of the organization Petrov S.A. by order of the head of the Organization on economic costs in the amount of 5,000 rubles;

6) Expendable Cash Order No. 12 - Purchased Supplier Account No. 3 of 02.08.200m. For materials in the amount of 35,400 rubles. According to Agreement No. 32 of August 10, 20000. Money issued to the representative of the supplier Sergeyev N.N. by proxy number 8 dated August 12, 2000;

7) Expendable cash order number 13 - paid from the cash register of the alimony in the amount of 5,000 rubles. Koreareva I.R. - wife employee organization;

8) Expendable Cash Order No. 14 - transferred to the bank of the depositor sums and over-limit amounts on the receipt of Bank No. 20 of August 14, 2007. (cash balance limit, installed by the Bank for the 3rd quarter of 200khg., equal to 10 000 rubles).

2. Word all the perfect business operations, make accounting wiring and bring information to the registration log (Table 1.2).

Table 1.2.

PP		Corr. sch.	Amount, rub.
D.	TO

3. Fill in the cash book for 14.08.200th. According to the form below (Table 1.3).

Table 1.3.

Cash book

Records in the cash book checked and documents in the quantity

Parishes and _______________ Received.

i will prescribe

Accountant

4. Check whether the rules for maintaining cash transactions and cash circulation are met:

1) whether the amounts of calculations are exceeding between legal entities for one payment existing restrictions on cash settlements [yes / no];

2) Does the rest of the money at the beginning and at the end of the day the Limit of the cashier [yes / no].

Task 1.9.

According to the results of the audit, the commercial bank of the procedure for conducting cash transactions in the organization of July 10, 2000, an act was drawn up, which is aimed at the Tax Inspectorate. In the act of verification, the bank established the following facts non-compliance with the rules for conducting cash transactions:

1) 01.07.200AH. The cash limit was exceeded by 10,000 rubles (the established cash limit is equal to 5,000 rubles);

2) 21.06.200AH. I made a cash payment in the amount of 180,000 rubles on account number 24 of 20.06.200AH. CJSC "Sharm", which exceeds the established limit.

For the identified violations of the tax inspectorate, imposed on the organization of fines, which is reflected in the appropriate act.

1. Calculate the size of fines imposed by the tax inspectorate on the organization and its leader:

Penalty on the organization \u003d

Penalty on the head of the organization \u003d

2. Word all economic operations on the reflection of fines imposed by the tax inspectorate. Computer accounting wiring and make information to the operation of operations (Table 1.4).

Table 1.4.

Journal of Registration of Economic Operations

PP	Document and maintenance	Corr. sch.	Amount, rub.
D.	TO

Task 1.10

Order of the head of the enterprise No. 20 of 15.06.200AH. An inventory commission was appointed for the inventory of the cash register in the following composition:

Chairman of the Commission: Serdyukov I.P. - Deputy General Director,

Commission members: Smirnova R.G. - Deputy. Chief Accountant, - Maslov G.I. - manager.

Inventory of the cash register was carried out on 16.06.200th. The sequence numbers of the last written documents: Parish Cash Orders - No. 18; Expendable cash orders - No. 38. Cashier Organization - Zaitseva N.P.

According to accounting in the checkout, there must be money in the amount of 8,700 rubles.

According to the inventory, the presence of 8,000 rubles at the cash office of money was established.

1. Make an act inventory inventory for June 16, 2000 in the form below.

inventory of funds located at the checkout

on __________________ Cashier ___________________

Receipt

I, _____________________________________, I give a receipt in that

FULL NAME. Cashira

that by the beginning of the inventory, all expendable and receipt documents for cash were transferred to the accountant, and all received money was reconciled, and the dropped out of the expenses.

Latest Document Rooms: Parcels: No.

expendable: No.

Chairman of the Commission ________________________ ____________

Members of the Commission __________________________ ____________

__________________________ ____________

2. The revealed shortage is made by the cashier on the cashier.

3. According to the results of the inventory, determine all the necessary operations, compile accounting wiring on operations. Enter the information to the registration log of operations (Table 1.5).

Table 1.5.

Journal of Registration of Economic Operations

PP	Document and maintenance	Corr. sch.	Amount, rub.
D.	TO

Accounting for monetary documents

Task 2.1.

At the office of the organization, in addition to cash, monetary documents must be kept.

Choose the right answers.

1. The monetary documents include:

a) parish and expenditure cash orders;

b) railway tickets;

c) payment statements for the issuance of salary;

d) tourist vouchers;

e) monthly tickets for travel on city transport;

e) postal envelopes without brands;

g) received bills.

2. Monetary documents in accounting are reflected:

a) at the cost of acquisition;

b) at a minimum of the cost of acquisition and current market value;

c) at par;

d) according to conditional accounting;

e) in agreed value.

Task 2.2.

In 17. 05. 200k g. the following operations With cash documents:

1) According to the act of acceptance No. 6 dated 05/17/200x, 3 trips to the Sanatorium "Khokhloma" were recalled for employees of the organization, at a price of 20,000 rubles. for a ticket, totaling - 60,000 rubles. Vouchers are decorated in the form of strict reporting of the established form;

2) Vouchers in the Sanatorium "Khokhloma" were issued to employees of the organization for the issuance monetary documents No. 3 of 05/17/200x. Payment of vouchers is made by employees of the organization at their own expense.

3) According to the act of acceptance No. 7 dated 17.05.200x, 80 postage stamps acquired by Zavorov Suvorov P.R. For the needs of the organization, at a price of 5 rubles per brand, totaling 400 rubles in accordance with the advance report No. 34 of 17.05.200);

4) According to the requirement No. 54 of March 17, 20000, the organization's administrative and economic department of the organization 80 postage stamps totaling 400 rubles;

5) At the act of acceptance No. 8 dated 17.05.200, the air tickets acquired for a business trip of employees of the organization. Ticket price - 23 600 rubles. including VAT;

6) Flights were issued to employees of the organization commodent in another city of the Russian Federation, on the statement of issuing monetary documents No. 4 of 17.05.200);

7) According to the act of acceptance No. 12 dated 05/17/200x, G. Adopted from gas station 8 coupons for the acquisition of gasoline. The cost of one coupon is 5,900 rubles, including VAT;

8) issued to gasoline tickets to the leadership of the organization on the statement of issuing monetary documents No. 5 of 17.05.200);

9) Called acquired ballet tickets to the Mariinsky Theater. The cost of tickets is 50 000 rubles;

10) Tickets to the theater were issued to employees of the organization for the statement of issuing monetary documents No. 6 dated 05/17/200x. The cost of tickets to the theater is repaid due to net profit Organizations.

Formulate economic operations decorated by these documents, make accounting wiring on operations and bring them to the registration log (Table 2.1).

Table 2.1

Journal of Registration of Economic Operations

No. p / p	Document and maintenance	Corr. sch.	Amount, rub.
D.	TO

Accounting for calculations with accountable persons

Task 3.1.

Choose the right answers.

1. Who can be an accountable person of the organization:

a) employees of this organization;

b) employees of another organization with which cooperative links are carried out;

c) employees of other organizations serving the main production of this organization (repair, transportation, etc.)

2. For what purposes may be issued under the report.

a) to acquire material values \u200b\u200bfor production and economic activities;

b) to pay for the services of industrial and economic purposes provided by organizations by individuals and legal entities;

c) to cover the shortage of the organization's fault;

d) on travel expenses for production and economic purposes;

e) to cover the expenses of an employee of the organization for the purchase of housing.

3. For how long the cash may be issued under the report:

a) for an indefinite period;

b) for a period determined by the head of the organization based on the purpose of issuing money;

c) for three days;

d) for ten days;

e) for one month.

4. What amount of funds is issued under the report:

a) determined by the head of the organization, based on the purpose of issuing money on a planned calculation;

b) is not limited;

c) not more than one-day flow;

d) not more than three days;

e) no more than ten-day consumption.

5. In what time frame, the accountable person should be given an advance report on accountable amounts:

a) the term is not limited;

b) within 3 days after the expiration of the period on which money was issued under the report;

c) within 10 days;

d) within a month.

6. What is the order of final settlements with accountable persons (add):

a) if the accountable person should have the organization, then ________

___________________________________________________________

b) if the organization remains to accountable face, then _______

___________________________________________________________

7. It is possible to issue money to the employee of the organization, if he has not reported for the previous receipt of money or should be the organization: [Yes / No].

8. Can the accountable person transmit accountable amounts to another person:[well no].

Task 3.2.

1. When purchasing accountable persons of material values individuals Is the NAT physical face be paid? [well no]

_____________________________________________________________

2. When purchasing accountable persons of material values \u200b\u200bfrom legal entities, including in retail stores, is the payment of VAT legal entity? [well no]

Why? _________________________________________________________

_____________________________________________________________

3. When purchasing accountable persons of material values \u200b\u200bin retail stores, is the release of the paid VAT for testing when payments to the budget? [well no]

Why? _________________________________________________________

__________________________________________________________

4. When acquired by accountable persons of material values \u200b\u200bfrom legal entities, in addition to retail organizations, is the allocation of VAT seller is made to test the budget? [well no]

Why? _________________________________________________________

_____________________________________________________________

__________________________________________________________

5. When purchasing accountable persons of gasoline in the gas station, is the allocation of VAT seller for testing the budget? [well no]

_____________________________________________________________

Task 3.3.

Choose the right answers and respond to the questions.

1. Payment by accountable persons of individuals who are not entrepreneurs are considered as:

b) payment of services of contractors;

in) wage specified individuals.

Why? _________________________________________________________

_____________________________________________________________

2. Payment by accountable persons of individuals who are entrepreneurs are considered:

a) pay for third-party services;

b) payment of entrepreneurs services;

c) Entrepreneurs salary.

Why? _________________________________________________________

_____________________________________________________________

3. When payment by accountable persons of legal entities is carried out by the payment of VAT? [well no]

Why? _________________________________________________________

_____________________________________________________________

4. When paying by accountable persons of individuals - entrepreneurs is made by the VAT entrepreneur? [well no]

Why? _________________________________________________________

_____________________________________________________________

5. When paying by accountable persons of legal entities, VAT is allocated for testing when payments to the budget? [well no]

Why? _________________________________________________________

_____________________________________________________________

Task 3.4.

Relozhoz Orlov N.N. According to the authorization of the Organization's head of the Consumables Order No. 29 of 23. 05. The 2000, an advance was issued to acquire stationery and household goods in the amount of 3,000 rubles. Debt on accountable sums on this date U Orlova N.N. not. Money issued Orlov N.N. For a period of 5 days.

Orlov N.N. Presented in the accounting department at the accounting report No. 20 dated 25.05.200) on spent amounts. The following acquittable documents are attached to the advance report:

1) cash check and a commercial check number 35 of the Stationery retail store dated 24.05.200m in the amount of 2,000 rubles, including:

5 folders for papers at a price of 80 rubles / pcs.;

10 accounting books for the price of 50 rubles / pcs.;

10 sets of helium handles at a price of 20 rubles / pcs.;

9 packets of paper for xerox at a price of 100 rubles / Pach.;

2) Cash and Commercial Check No. 64 of the Household Retail Shop "Households" dated 25.05.200x in the amount of 380 rubles, including:

3 buckets for washing floors at a price of 60 rubles / pcs.;

2 boxes for storing household accessories at a price of 100 rubles / pcs.;

3) parish orders For posting to the warehouse acquired Orlovy N.N. material values.

The balance of unused orders of the N.N. introduced to the cashier at the receipt cash order number 44 dated 05/25/200x

1. Make an advance report Orlova N.N. (Details of the Organization and the names of officials Indicate independently).

# G1Nedified form number АОО-1

Approved by the Resolution of the State Statistics Committee of Russia of 01.08.2001 No. 55

# G0.		The code
	Okud
name of company	in OKPO

# G0.

Approve

Report in sum ____________________ rub. ____ cop.

Advance report

room

date

Head

Position

Signature

full name

"___" ______________________ 20хх__

# G0.

The code

Structural subdivision

Accountable person

Personnel Number

Surname, initials

Profession (position)

Purpose of Avansa

# G0Name indicator

Amount, rub.

Accounting

residue

Debit

Credit

prepaid expense

overrun

Account, subaccount

Amount, rub.

Account, subaccount

Amount, rub.

Advance is received 1. From the cash register

1A. in currency (reference)

Total received

Spent

residue

overrun

# G0 application _____ documents on _____ sheets

The report is verified. To the statement in the amount of ________________________________________________ rub .___ kopecks.

Suma in cuirsive

Chief Accountant

signature

full name

Accountant

signature

full name

The residue is made

in sum

rub.

Cope. According to the cash order number ____ from "" ______ 20__ G.

Exposure issued

Accountant (cashier)

" " _______ 20__

signature

full name

...................................................................................................................................................... ………………………… cutting line

Receipt. Taken to check from

Advance report N ___ from "" ______ 20__g.

in total

in words ________________________ руб. _____ Cop., Number of documents _____ on _____ sheets

Accountant

" " ________ 20__

signature

full name

REDUCH SIDE OF FORM N AO-1

# G0 meter in order	Document confirming production expenses	Name of the document (consumption)	Amount of consumption	Debit
According to the report	Accounting	accounts, subaccount
	date	number		in rubles. Cope.	In foreign currency	in rubles. Cope.	In foreign currency







			TOTAL

2. Formulate economic operations issued by these documents, make accounting wiring on operations and bring them to the log registration log (Table 3.1).

Table 3.1

Journal of Registration of Economic Operations

No. p / p	Document and maintenance	Corr. sch.	The amount of rubles.
D.	TO

Task 3.5.

Employee of the supply department Snegirev A.P. By resolving the head of the Organization for Consumables No. 50 of March 14, 20000, an advance was issued to acquire cable products for production needs in the amount of 2,500 rubles. Debt on accountable amounts in Snegirev A.P. On March 14, 20000, no. Accountable amounts issued by Snegirev A.P. For a period of 5 days due to the need to search for the required cable products. For the purchase of cable products Snegirev A.P. Delivered a power of attorney for a period of 10 days.

Snegolev A.P. Presented in the accounting department at the accounting report No. 6 of 20.03.9HG. about spent amounts. At the advance report attached the following documents:

1) Purchase and sale agreement No. 18 of 15.03.9Hg. With the physical face Morozov N.F., Passport details: 4003 N 831847 Issued 26 o'clock in St. Petersburg 20.02.93, address: 195256, St. Petersburg, ul. Happy, d.18, square. 25; Act of purchase and sale compiled by Snegrevyov A.P. and Morozov N.F., on the transmission of 100 m cable Shrpl 2x1.5 at a price of 10 rubles. totaling 1,000 rubles;

2) Commercial check N 113 dated 16.03.9Hg. and cash receipt of the retail store "Building materials" in the amount of 800 rubles., incl. 50 m Cable ADPV 2x2,5 at a price of 16 rubles;

3) the account of LLC "Cable" for 30 m Cable ASh 2x1 at a price of 30 rubles. in the amount of 900 rubles, VAT at a rate of 18% - 162 rubles., total in the amount - 1,062 rubles;

4) Receipt to the arrival cash order N 205 dated March 16, 20000 G. Cable LLC in the amount of 1,062 rubles received from Snegherev A.P. for the sold cable;

5) Parishing orders for the posting of materials on the warehouse:

Cable shrpl 2x2,5 - 100 m at a price of 10 rubles / m;

Cable ADPV 2x2,5 - 50 m at a price of 16 rubles per / m;

Cable ASh 2x1 - 30 m at a price of 30 rubles / m.

Reimbursement of funds for the purchase of cable Snegirev A.P. Received from the cash register at the expense cash order number 60 of 03/20/200x

Formulate economic operations decorated by these documents, make accounting wiring for operations and enlist them in the registration log (Table 3.2).

Table 3.2.

Journal of Registration of Economic Operations

No. p / p	Document and maintenance	Corr. sch.	The amount of rubles.
D.	TO

Task 3.6.

Choose the right answers.

1. Payment of travel on a business trip by accountable persons is included in accounting in the cost of production (works, services):

a) according to actual costs;

b) on the standards;

2. Payment of housing on a business trip by accountable persons is included in accounting in the cost of production (works, services):

a) according to actual costs;

b) on the standards;

c) according to state rates.

3. Daily payments paid to accountable persons on a business trip are included in accounting in the cost of production (works, services):

a) according to actual costs;

b) on standards.

4. For what purposes are the norms of daily trials:

a) for the formation of cost;

b) to calculate taxable profits;

c) to calculate the normative costs in daily.

6. Exceeding actually paid daily per regulatory is subject to tax on income tax? [well no]

7. Is VAT outlied from the cost of travel and housing cost?

From the cost of the pass, if ____________________________________

_____________________________________________________________

From the cost of housing, if ______________________________________

_____________________________________________________________

9. What documents are issued on a business trip:

a) order of the head on the direction on a business trip;

b) travel certificate;

c) a report on the work done on a business trip;

d) requirements for materials;

e) an advance payment report;

e) checkbook.

Task 3.7.

Shover of the head of the enterprise Serov D.N. By order of the head, an advance was issued on the expenditure cash order N 53 of 03/15/200x in the acquisition of gasoline and spare parts for the repair of a car in the amount of 4000 rubles. Money issued for a period of 3 days. Debt Serov D.N. According to the reporting sums on March 15, 20000. not.

Serov D.N. Presented in the accounting department of the Advance Report No. 4 of March 17, 20000. about spent amounts. The following acquittable documents are attached to the advance report:

1) Commercial check No. 185 dated March 16, 20000. and cash receipt of the retail trade store "Auto-Cake" for a total amount of 1100 rubles, including:

1 sleeve - 100 rub.,

2 bearing - 1000 rubles;

2) Cash checks of gas stations for purchased gasoline in the amount of 100 liters totaling 1800 rubles;

3) acts of acceptance of work on the repair of a passenger car and replacing worn spare parts for new, signed by the Commission. In accordance with the act acquired by Serov D.N. by commodity Chek. N 185 dated March 16, 20000. Spare parts are installed on a passenger car, replaced spare parts are subject to disposal due to their complete wear;

4) Traveling sheets on a passenger car, in accordance with which gasoline in the amount of 100 liters totaling 1,800 rubles is used for production needs in accordance with the indicators of the car meter on gasoline consumption.

The unnecessary sums of serov returned to the cashier at the receipt cash order No. 63 of March 17, 20000.

Formulate economic operations decorated by these documents, make accounting wiring on operations and bring them to the log registration log (Table 3.3).

Table 3.3.

Journal of Registration of Economic Operations

No. p / p	Document and maintenance	Corr. sch.	The amount of rubles.
D.	TO

Task 3.8.

Zaneshoz Yakovlev A.A. By order of the head, an advance was issued in the amount of 260,000 rubles at the expense cash order No. 71 of 20.03.200AH. on the production of the repair of a telephone with Aon and Xerox. Repair of technology produced: a telephone - in the entrepreneur Ovasova A.M.; Xerox - in the firm for the repair of technology (LLC "Repair"). The deadline for which money is issued, 2 days. Debt on accountable sums of Yakovlev A.A. As of March 20, 20000. not. Yakovlev A.A. A power of attorney for the receipt of equipment from repair was issued.

Yakovlev A.A. Provided the advance report No. 8 of 23.03.200AH. on spent sums. The following acquittable documents are attached to the advance report:

1) Agreement for the provision of services No. 25 of 15.03.200AH. With entrepreneur Ovasov A.M., entrepreneur registration number - 100567, Passport 4003 No. 384524, issued 18 o'clock in St. Petersburg, 07/20/92, Address: 194214, SPb., Kvdoblesti .40, Vyborg district;

2) Act of acceptance of work on the repair of the phone with AON in the amount of 354 rubles, including VAT - 54 rubles;

3) the account of LLC "Repair" for repairing a copier totaling 1770 rubles, incl. VAT - 270 rubles;

4) an act of acceptance of works on the repair of xerox;

5) Cash check dated March 21, 20000. LLC "Repair" in the amount of 1770 rubles received from Yakovleva A.A. For produced repair of xerox.

Formulate economic operations decorated by these documents, make accounting wiring for operations and bring them to the registration log (Table 3.4).

Table 3.4.

Journal of Registration of Economic Operations

No. p / p	Document and maintenance	Corr. sch.	The amount of rubles.
D.	TO

Task 3.9.

Chief Engineer Titov N.P. By order of the head, an advance was issued in the amount of 40,000 rubles on the expenditure cash order No. 5 of 14. 04. 200k. on a business trip to Petrozavodsk for 5 days to resolve issues on the supply of organization products to the Tractor Plant. Petrozavodsk. Debt on accountable sums at Titova N.P. not.

To justify the commanding of Titova N.P. The following documents are available:

2) Order of the Head of Organization No. 18 dated April 12, 20000. On the direction on the commander Titova N.P. For a period of 5 days, from 04/15/2007. by 19.04.200th.; in Petrozavodsk; on the tractor plant; To coordinate product delivery issues; With permission to issue a daily rate in the amount of 300 rubles per day.

3) planned estimate travel expenses Titova N.P.:

train ticket (back and back); - 1 500 rubles.

hotel 4 days × 700 rub. - 2 800 rubles;

daily 3 days × 300 rub. - 900 rubles.

(Norma - 100 rubles per day);

TOTAL - 5 200 rubles.

4) Titov's travel certificate of NP, signed by the head, chief accountant and certified by the organization.

Titov N.P. Presented in the accounting department of the advance report No. 7 of 20.04.200AH. about spent amounts. The following acquittable documents are attached to the advance report:

1) Railway tickets S.-Petersburg - Petrozavodsk and Petrozavodsk - St. Petersburg - 1600 rubles;

2) the account of the hotel for 3 days - 2 400 rubles;

3) the disposal of the head for the payment of the daily rate of 300 rubles per day - 1 500 rubles;

4) a report on the work done on a business trip;

5) Travel certificate Titova N.P., marked at the Tractor Plant of Petrozavodsk.

Experienced accounting amounts returned Titov N.P. According to the expenditure cash order No. 56 of 20.04.200AH.

We will make up the calculation of travel expenses Titova N.P. in the form presented in Table. 3.5.

Table 3.5

Calculation of travelers Titova N.P.

Formulate economic operations issued by these documents, make accounting wiring on operations and bring them to the registration log (Table 3.6).

Table 3.6.

Journal of Registration of Economic Operations

No. p / p	Document and maintenance	Corr. sch.	The amount of rubles.
D.	TO

The company hired a cashier. Does it be necessary in his workforce to reflect the provisions on full liability? And can the employee refuse to conclude a contract for full liability? Talk about it more.

Agreement is obligatory

In paragraph 32, the procedure for conducting cash transactions is noted that after appointing a cashier, the head of the organization is obliged to inform him with this procedure. After that, the employee is an agreement on full liability.

Based on paragraph 33 of the order, the cashier carries full 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.

In addition, the position of the cashier is indicated in the list of posts and works that are replaced by or executed by employees with whom the firm may enter into contracts on complete individual liability. The list approved by the Resolution of the Ministry of Labor of Russia of December 31, 2002 No. 85.

Thus, the position of the cashier implies a conclusion with it of the specified agreement in obligatory. The fulfillment of duties for maintenance of material values \u200b\u200bis the main labor function of the cashier-operator. And this is agreed upon reception to work.

Therefore, once in accordance with the current legislation, an employee can be concluded on full material responsibility (and the worker knew about it), the refusal to enter into such a contract should be considered as non-fulfillment of employment responsibilities with all the consequences of this. This is said in paragraph 36 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of March 17, 2004 No. 2.

What you need to include in the employment contract

Mandatory conditions that should be contained in the employment contract are established by Article 57 Labor Code RF. There is an item - "Other conditions in cases provided for by labor legislation and other regulatory legal acts containing labor law norms".

The employee's material responsibility is one of the rules of labor law, which is regulated by Chapter 39 of the Labor Code of the Russian Federation. Therefore, the contract concluded with the cashier must be recorded the provisions on its full liability.

However, to establish all provisions on material responsibility directly in the contract with the cashier-operating system is optional. So, you can consolidate the obligations of the parties to conclude an agreement on full material responsibility, which in turn will be an integral part employment contract. The typical form of a contract for full individual material responsibility is provided in Appendix No. 2 to Resolution No. 85.

In conclusion, we note: if the former employment contract does not contain any mandatory (under the new rules) of the conditions, then there is no reason for its termination or invalidation. It can simply be supplemented.

Moreover, the missing conditions are determined by the annex to the employment contract or a separate agreement of the Parties concluded in writing. They will also be recognized as an integral part of the employment contract. The basis is Article 57 of the Labor Code of the Russian Federation.

Who can work as a cashier

Article 244 of the Labor Code of the Russian Federation provides for restrictions on the conclusion of a contract with a worker about full liability. So, for example, it should be at least 18 years old, it directly serves or uses cash, commodity values or other property. Thus, since the conclusion of a contract for full material responsibility with the cashier, we must conclude: to accept the position of cashier-operating person's persons under the age of 18 cannot be.