In order to deal with the concept of "Cash Discipline" First, it is necessary to understand the difference between the terms "Cash register" and "Cassa":

Cash register (CCM, CCT) - This is a device needed for receipt money from your customers. Such devices can be as you like and for each of them should be issued their reporting documents.

Cashier enterprise (operating cash desk) - This is a combination all cash operations (reception, storage, issuance). In the cashier comes the revenue, obtained, including on the cash register. From the cash desk, all cash costs associated with the activities of the enterprise are carried out and money collectors for further transmission to the bank. The cashier can be a separate room, a safe in a room or even a box in a writing desk.

So, all cash regulations must be accompanied by registration of cash documents, which is usually implied under compliance with the cash discipline.

Cash discipline - This is a set of rules that need to be observed in the implementation of operations related to the reception, issuance and storage of cash (cash transactions).

The main rules of the cash discipline are:

Who should observe

The need to maintain cash discipline does not depend on the presence of a CCM or the chosen tax system.

How to calculate the limit of cash balance at the checkout

The procedure for calculating the limit of the cash balance is presented in the annex to the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.

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

Option 1. Calculation based on the volume of cash receipts in cash

L \u003d v / p x n c

L.

V. - the amount of cash receipts for sold goods, performed works, rendered services for estimated period In rubles (newly created IP and organizations indicate the expected volume of income).

P. - the estimated period for which the amount of cash receipts is taken into account (in its definition, you can take any period of time, for example, a month in which the most peak amounts of cash receipts). The estimated period should be no more than 92 business days

N C. - The time period between the day, in which cash and the day of the delivery of this money were received. This period should not exceed 7 working days, and in the absence of a bank in settlement - 14 business days. for exampleif the money is rendered to the bank once every 3 working days, then n c \u003d 3. When determining N C, location can be taken into account, organizational structure, specificity of activity (seasonality, working time mode, etc.).

Example of calculation. LLC "Company" is engaged retail. The organization's management decided to establish a limit of the cash desk for 2019, taking over the billing period - December 2018. In December, the company worked on 21 days and received cash revenue in the amount of 357,000 rubles. At the same time, the cashier of the organization handed out revenue to the bank once every 2 days. The limit of the cash desk in this case will be equal to: 34 000 rubles. (357 000 rubles / 21 days. X 2 days).

Option 2. Calculation based on the amount of cash output from the cashier

This method is usually used by IP and organizations that do not receive cash in the process of activity, but periodically remove money in a bank (for example, for calculations with their suppliers).

In this case, the formula is applied:

L \u003d r / p x n n

L. - limit of cash balance in rubles;

R. - the amount of cash issuance for the estimated period in rubles (except for the amounts intended for payments for wages, scholarships and other enumerations by employees). The newly created IP and organizations indicate the expected amount of cash issuance;

P. - the estimated period for which the amount of cash issuance is taken into account (if it is determined, any period of time can be taken, for example, a month in which the most peak amounts of cash issuance). The estimated period should be no more than 92 business dayswhile his minimum value Maybe anyone.

N N. - The time period between the days of receiving money in the bank (except for the amounts intended for payments 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 settlement - 14 working days. For example, if the money is filmed in a bank once every 3 working days, then n n \u003d 3.

Example of calculation. LLC "Company" is engaged in retail. Cash revenue society does not accept, buyers pay through the bank. However, periodically the company removes cash in a bank for settlements with suppliers. The organization's management decided to establish a limit of the cash desk for 2019, taking over the billing period - December 2018.

In December, the company worked on 21 days and received cash in a bank in the amount of 455,700 rubles. At the same time, the organization's cashier received cash in a bank once every 4 days. The salary from the cashier was not issued. The limit of the residue in this case will be equal to: 86 800 rub. (455 700 rubles / 21 days x 4 days).

Order to establish a limit on the checkout

After you calculate the limit of cash balance at the checkout, it is necessary to publish an internal order that approves the sum of the limit. In the order, you can specify the period of the limit, for example, - 2019 (sample of the order).

The duty every year to reinstall the limit by law is not provided by law, therefore, if the order is not specified in the order, then the established indicators can be applied both in 2019 and then until you publish a new order.

Simplified order

Starting from June 1, 2014 - IP and small enterprises (the number of employees of no more than 100 people and revenue of no more than 800 million rubles per year) more do not obliged to install the limit Cash balance at the checkout.

In order to cancel the checkout limit, it is necessary to publish a special order. It should be based on the instructions of the Bank of Russia of March 11, 2014 No. 3210-y and be sure to keep the wording: "Store cash at the box office without establishing the limit of the remainder at the checkout" (Sample order).

Cash issuance to accountable persons

Accountable money is money that is issued to accountable persons (employees) for business trips, representative expenses and economic needed.

You can give money under the report only on the basis of applications from employee. In it, he must indicate: the amount of money, the purpose of their receipt and the term they are taken to. The application is written in an arbitrary form and must be signed by the head (IP).

If the employee spent his personal money, he needs to compensate them, in this case a statement is also written, but with another wording (samples of applications).

Note: It is desirable that the statement is a line: "The employee has no debt on previously issued advances" (Since according to the law it is impossible to issue money for the report to employees who have not reported on previous advances).

During 3 working days After the deadline for which cash (or from the date of employment) was issued, the employee must submit to the accountant (supervisor) advance report With the application of documents confirming the perfect costs (checks of KKM, commodity checks, etc.).

Otherwise, cash issued by an employee cannot be credited to expenses and respectively reduce the tax. Moreover, if there is no confirmation of documents, then from the amount issued will have to keep NDFL and pay insurance premiums.

Cash restriction

Another one an important rule Cash discipline is compliance with the restriction of cash settlements between business entities (IP and organization) in the framework of one contract sum no more than 100 thousand rubles.

Accountable person

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Through the cashier of the enterprise undergo certain amounts of cash, which comes from various sources and are spent on the needs of the company. At the same time, all cash transactions must be documented and reflected in accounting. The design is made by primary documents, the form of which is established by the decrees of the State Statistics Committee of the Russian Federation.

Instruction

Make the receipt of cash at the cashier of the enterprise with the help of the parish cash order in the form state-1. This document can be generated manually or through various software. He is discharged in one copy and is approved by the chief accountant or an authorized person, after which the seal of the cashier is wrapped. In the line "basis" of the expendable cash order indicates the content of the economic operationsAnd in the string "including" the amount of VAT is marked or an "without tax" is recorded.

Use the expenditure cash order in form No. about-2 to reflect cash from the cashier of the enterprise. It is drawn up by analogy with the arrival order. At the same time, a statement is attached to it or an account for the issuance of funds, which makes the permitting signature of the company's head.

Check the accuracy of the calculation cash holders Before issuing cash from the cashier. At the same time, the authenticity of the signature of the chief accountant and the head of the enterprise, as well as the presence of the necessary applications. If these requirements of these requirements, the cashier has the right to refuse cash and return documents to the accounting department for renewal.

Register the acquisition and consumable cash order in a special journal of cash documents in form No. about-3. Reflect all operations According to the issuance of cash produced during the day, in the cash book in the form of state-4, which is verified by the chief accountant and is applied to the primary documents confirming the work of settlements.

Reflect all cash regards operations On account 50 "Cassa". In this case, the receipt of funds is accrued to the debit of accounts, and cash issuance is debited from the loan. The correspondence should be a bill that characterizes economic operationwhich occurred the issuance and reception indicated in the amount.

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In the process of carrying out activities, managers of organizations carry out settlements through the cashier. At the same time, they must comply with cash discipline that is regulated Central Bank RF. The concept of "cash transactions" includes reception, storage and expenditure. All these movements must be decorated in accordance with russian legislation.

Rules of work with a cashier organization

As a rule, a cashier must work with the cashier. It is with him that the head of the Organization concludes a full material liability agreement. If there is no such employee in the state, the accountant can be appointed to his position, and the head of the organization itself.

Every year, a legal entity must coordinate with the bank the limit of cash balance at the checkout at the end of the working day. That is, cash must be stored at the box office only in the amount specified in the calculation. You can take this form in the servicing financial institutionFill and submit before the new calendar year. If you do not do it, you do not have the right to store funds at the office of the organization.

Cash receipt in cash

Money can go to the cashier from different sources, for example, from the settlement account of the organization, from counterparties, from the founders, from accountable persons, etc. In any case, you must issue the arrival of money documented, for this, use the receipt of the cash order (form No.Co-1). Document is needed in a single copy. The tearless part signed by the cashier and the chief accountant, you must give the man who made money.

The acquisition of the cash order is muted to the cashier report and is logged in the book of registration of cash documents (form No. IU-3).

In accounting, you must do the following wiring:

D50 K51 - received funds to the cashier from the settlement account of the organization;

D50 K62 - received funds to the cashier from counterparties;

D50 K71 - received funds to the cash desk from the accountable person;

D50 K75 - Received funds from the founder

D50 K90.1 - received funds to the cashier as a result of sales.

Cash issuance from cash

All cash movements should also be diagnosed with documented and reflected in accounting. For this, the expendable cash order is used (Note-2 form). Means can go to pay for wages, to issue amounts accounts, to pass funds to the current account, etc. Filled expendable document Must be registered in the book of accounting of cash documents and be listed to the cashier report.

In the accounting accounting of cash transactions, make the following wiring:

D70 K50 - paid wage employees of the organization;

D71 K50 - funds are issued;

D60 K50 - issued means to the goods supplier.

If there are several cash desks in the organization, for example, in the case of several units, the company must be the main cashier. It is he who fills the book of accounting for the received and issued cash regulatory (form No. IU-5). All operations carried out with the participation of the box office should be reflected in the cash book (form No. IU-4). At the end of the reporting period, the book is stitched, numbered and bonded by the seals of the organization and signature of the head and chief accountant.

Accountable person

The reporting person is a person who issued cash from the cashier. This person can only be a company employee. He must report for the result.

There are the following requirements for issuing funds.

It must submit documents confirming cash flow (checks, receipts, invoice, etc.). If the tools are spent not all, accountable person must pass back them;

Transfer accountable funds to one employee from another prohibit.

Returning confirmation documents, the accountable person should know that receipts, checks, invoices must be completed correctly, the costs must be economically justified.

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All cash register operations are issued by typical interdepartmental primary forms. accounting documentation (cash orders), which are approved by the State Statistics Committee of the Russian Federation in coordination with the Central Bank and the Ministry of Defense of the Russian Federation.

Cash holders are documents certifying the legality of the receipt of money in the cashier of the enterprise and their expenditure on targeted purpose. Cash orders are written out only in ink in accounting and transferred to the cashier for execution. The orders indicate the basis for their compilation, and the documents attached to them are listed. No corrections are not allowed in orders. The receipt of money in the cashier is issued by the arrival of the cash order, which indicates the amount from whom (for which) they received other necessary data. The spending of money from the cashier of the enterprise is issued by the expenditure order. When receiving or issuing money to the cash order, the cashier is signed by the cashier, and the documents attached to them are repaid by the stamps "paid" or "received". Parishes and separate expendable cash orders are numbered in chronological sequence, from the beginning and by the end of the year. Based on these orders and the documents attached to them, the cashier makes records in the cash book.

Cash reception,coming from the current account in the bank from buyers, customers, etc. At the cashier of the enterprise at parish cash orders (form No. 1) * here and then primary accounting documents Under the code, approved by the decision of the State Statistics Committee of Russia from 18.08.98 No. 88 and obligatory to use by all enterprises in accordance with Article 9 Federal Law from 21.11.96. No. 129-FZ "On Accounting", which discharges an employee of accounting, signs chief Accountant Or a person who is authorized by the written order of the head of the enterprise.

Consider the filling of the arrival cash order (PKO) on the example of LLC Tehtrad. Cash (PKO) and receipt to it fills an accountant in one instance. The first line writes the name of the organization further in order in the established locations: the order number of the order (the numbering of PKO is made in order, starting from January 1 to the end of the year), the date of receipt of funds. In the column "Corresponding Account, subaccount" indicates a credited account in the operation, i.e. Fixed accounting wiring. If necessary, the cipher is affixed analytical accounting and cipher targeted funds received. Next is submitted by the amount of the number. Below in the line "Taken from" indicates the name individual (availability - and name of the legal entity).

After full filling in PKO and the receipt to it, the accountant registers it in the "magazine of registration of parish, expenditure checks and payment statements" (F.N. Ko-s).

The "Base" line indicates the source of cash receipt of cash applicable to the cashier, i.e. Reflects the content of the financial and economic operation. Trading revenue, and this may be: contribution to authorized capital; revenue from the sale of services, products, goods; loan from an individual; the balance of the unused account; sponsorship fee; Cash from the bank, payment for municipal services; Repayment of loans, shortage, theft, etc. Next is indicated by the sum in the words.

The "Appendix" line indicates source documentsissuing economic operation. According to this example, the certificate of the cashier-operationalist report, as well as this may be: order-outfit; invoice; invoice; contract on the loan; extract from the decision of the meeting of the founders; accounting information with the calculation; customer letter; extract from the draft trade union or disposal of the head; bank check; personal statement of the employee, etc.

It is strictly forbidden to produce profitable cash orders on the hands of people bringing money. The acquisition of a cash order Accountant directly transfers to execution to the cashier, where the cashier checks the correctness of the execution and completeness of the completion of the order, the presence and authenticity of the signature of the chief accountant. In case of non-compliance with one of these requirements, the cashier returns documents to the accounting department for proper design. Then takes money, signs the receipt of the cash order and receipt. In confirmation of money, the cashier takes off the receipt from parish orders And gives the person to make money. At the receipt should stand a cashier stamp "Received" for individuals or printing enterprises for legal entities, or imprint cash registerIf it is in the organization and signature of the cashier and ch. Accountant.

Money on cash orders take only on the day of their compilation. When cash in cash in cash from the bank, a receipt of a cash order is also drawn up. The commander is the chief accountant to which the cashier conveys the receipt. The receipt is applied to the discharge of the bank.

The topic "Accounting for money"

1. Accounting for cash at the box office.

2. Accounting for cash accounts in banks.

3. Accounting for currency accounts in banks.

4. Accounting in special accounts in banks.

1. Accounting for cash at the box office.

Obtaining and spending cash from the organization's cash register is considered to be cash operations, the design of which is regulated regulatory act Central Bank of the Russian Federation "The procedure for conducting cash transactions in Russian Federation"Dated September 22, 1993 No. 40.

All operations on receiving and issuing money from the cashier deals with a specially dedicated mole - cashier. It bears material responsibility for the safety of adopted values. When making a job, the cashier gives a written commitment to which the material responsibility for money sums And other values \u200b\u200bat the checkout. The cashier is prohibited to direct the execution of the work entrusted to him by other persons. The Directorate of the enterprise is obliged to create the necessary conditions for the preservation of values \u200b\u200bat the checkout.

Cash receipt at the office of the organization is issued parish cash orders (f. No. KO-1), which must be numbered in order since the beginning of the reporting year. To confirm the receipt of money, a receipt for the arrival cash order is issued, which is proof of the fact of the operation with cash with a person who received a receipt for the hands.

Cash from the organization's cash register is issued by expendable cash orders (f. No. Ko-2). In some cases, it is allowed to replace the compilation of the expendable cash order by documents for cash spending at the checkout. This is: payment or settlement payroll for the issuance of wages from the organization's cash register; statements for issuing money; Accounts, etc. Documents for issuing money are signed by the head and chief accountant of the organization. Expendable cash orders are also numbered since the beginning of the reporting year.

Money from the cash register is issued only on the basis of the order of the head and with the permission of the chief accountant.

Parishes and expendable cash orders before transfer to the cashier are recorded by accounting in magazine registration of profitable and expendable cash documents . Expendable cash orders decorated on the basis of payment (settlement and payment) statements on labor and other payments equal to it are recorded after issuing wages and other payments on time.

Information on all the facts of receipt and issuing cash of the organization on the basis of profitable and expenditure check orders is generalized in cash book. Records in the cash book are manufactured as cash registers are made issued by primary documents. Each organization has only one cash book, the sheets of which must be numbered, are shown, and the book itself is sealing a seamless or mastic print. The number of sheets in the cash book is assigned by signatures of the head and the chief accountant of this organization. The records in the cash book are conducted in two copies, the second instances of the sheets serve as a cashier's report, the first - remain in the cash book, therefore the first, and the second instances of the sheets are numbered the same numbers. The cleansing and non-overcapped corrections in the cash book are not allowed, the corrections made are assigned to the cashier signatures, as well as the chief accountant or the person replacing it.

At the end of the working day, cashier's cash transactions are calculated daily by the cashier, the balance of money is displayed at the checkout on the next number and is transmitted to the accounting department as a report of the second tear-off list (a copy of the records in the cash book) with profit and consumables cash documents On receipt in the cash book.

The organization can keep cash at its cashier only within the limits of the limit, the value of which is established in coordination with the bank serving it. The size of the limit is determined by the influence of factors such as: the average daily revenue, the average daily flow rate, features of the organization, operation mode. The limit of the organization's funds may vary in coordination with the service bank in the event of an increase in cash circulation. If the organization has not coordinated with its bank the limit of cash balance at the box office, then in such cases, any residue at the checkout is considered super-humid and penalties are imposed on it.

Organizations all monetary cash Over the limit must be submitted to the bank. The organization does not have the right to accumulate cash in excess of established limits to cover upcoming expenses, including expenses for labor. Currently, the maximum amount of calculations between legal entities One payment is 100,000 rubles. All payments made by one legal entity to another one day should not exceed the established limit.

The limit exceeding is allowed only in the days of wages from 3 to 5 days depending on the type of enterprise and its remoteness from the bank. Unused during these days the sums are subject to delivery to the bank to the current account. Cash cash to the bank is issued announcement of cash fee. The amount accepted on the announcement is issued receipt which is an acquittal document for writing off money at the checkout. The main channel of the replenishment of cash at the checkout is the arrival of them from the current accounts in banks. In addition, an unused balance of accountable amounts come to the cashier, revenue from the sale of products, the fee for various utilities, etc.

To receive cash from the settlement account of the Bank's institution issues enterprises on the basis of special applications check books In which all checks are numbered in advance, each of them has mastered the name of the Bank's institution, the number of the billing account, the name of the owner. The check is discharged as a rule on the cashier, it is not allowed to issue checks on the bearer.

To account for the presence and movement of cash at the office of the organization, an active account of 50 "Cashier" is used, the debit of which reflects the balance of cash and monetary documents At the checkout, as well as all amounts of cash receipt and cash documents in the cash desk, and on the loan - the amount of cash issued cash and cash documents.

The account 50 "Cashier" has the following subaccounts: 1 "Cassa organization", 2 "Operating Cassa", 3 "Monetary Documents".

Subaccount 1 "Cassa organization" is used to account for cash flow at the checkout.

Subaccount 2 Operating office"Used by organizations, as part of which there are territorially separate structural units (post offices, railway ticket offices, pier, reception items of the life service, etc.).

Subaccount 3 "Monetary Documents" is used to take into account paid monetary documents - airline tickets, sanatorium vouchers, postage stamps, promissory stamps and state duty brands. Monetary documents are issued similarly to cash at the office of the organization at parish cash and expenditure orders, on the basis of which a report on the movement of monetary documents is drawn up.

For the record foreign currency At the office of the organization, additional subaccounts are open to the account 50 "Cashier" in order to obtain separate data on the currency movement for each of its appearance.

The receipt of funds and monetary documents in the organization's office is reflected in the debit of account 50 "Cashier" in correspondence with a loan of different accounts. The issuance of funds and monetary documents from the organization's cash register is reflected on the account of the account 50 "Cashier" in correspondence with the debit of various accounts.

Consider the accounting procedure on account 50.

Dt 50 Kt 51 - cash funds were received on the cash desk.

Dt 50 Kt 71 - the money obtained in the return of accountable persons is credited.

Dt 50 kt 66 - did the money in order short-term credit (loan)

Dt 50 kt 55 - they received money on the cash desk with a special account in the bank

Dt 50 kt 90/1 - revenue from sales, works and services in the organization's office

Dt 70 kt 50 - issued salary from the cash register

Dt 71 CT 50 - issued money to accountable persons

Dt 26 CT 50 - paid minor general expenses from the cash register

Dt 51 CT 50 - Money made from the cashier to the current account

Dt 66 CT 50 - Money made from the cashier on repayment of debt on loans.

Dt 50/3 kt 51,76 - acquisition of monetary documents

Dt 26 CT 50/3 - the use of brands on general running costs

Dt 50,51 CT 50/3 when implementing vouchers.

Register of the journal-order form of accounting, which reflects cash transactions, is a 1-APC order magazine.

Documentary registration of cash transactions in OOO "Natell"

Cash receipt at the enterprise

Cash at the organization's cash register can flow:

From the settlement account of the organization;

From buyers and customers;

When returning unused amounts accountable persons;

When repaying the loan issued to employees of the organization;

In the form of compensation caused material damage;

When receiving loans (loans) under contracts with legal entities and individuals.

Forms of primary documents that take into account the receipt of cash in the cashier are presented in Table 3.

Table 3. Forms of primary accounting documents

The State Statistics Committee of Russia approved the following unified forms of primary accounting documentation (documents, with the help of the documentation of cash transactions in the enterprise):

Cash book;

Court order;

Withdrawal slip;

Accounting book taken and issued by cashier cash;

Settlement payroll;

Payment statement.

The reception of cash in the cashier is produced at the arrival cash order (F.N. Ko-1), signed by the chief accountant. The receipt of the cash order and the receipt for it fills in an accountant in one instance. The first line writes the name of the organization further in order in the established locations: the order number of the order (the numbering of PKO is made in order, starting from January 1 to the end of the year), the date of receipt of funds. In the column "Corresponding Account, subaccount" indicates a credited account in the operation, i.e. Accounting wiring is fixed. If necessary, the cipher of analytical accounting and the cipher of the targeted appointment of received funds is affixed. Next is submitted by the amount of the number. Below in the line "Occupated" is indicated by the FULL NAME. After full filling in PKO and the receipt to it, the accountant registers it in the "magazine of registration of parish, expenditure checks and payment statements" (F.N. Ko-s).

The "Base" line indicates the source of cash receipt of cash applicable to the cashier, i.e. Reflects the content of the financial and economic operation. Next, the amount is indicated in words.

The "Appendix" line indicates the primary documents issuing the economic operation. This may be: Ordering; invoice; invoice; contract on the loan; extract from the decision of the meeting of the founders; Accounting certificate; customer letter; extract from the draft trade union or disposal of the head; bank check; Personal statement of the employee, etc.

The acquisition of a cash order Accountant directly transfers to execution to the cashier, where the cashier checks the correctness of the execution and completeness of the completion of the order, the presence and authenticity of the signature of the chief accountant. In case of non-compliance with one of these requirements, the cashier returns documents to the accounting department for proper design.

The cashier accepts cash with polystive, magical recalculation. Cash is accepted by the cashier in such a way that the deposit of cash can observe the actions of the cashier.

After receiving cash cash, the cashier checks the amount specified in PKOs with the amount of actually accepted cash.

According to the amount of cash in accordance with the amount specified in PKO, the cashier signs the PKO, the receipt for the arrival cash orderer and stamps on it a strap confirming the conduct of the cash transaction.

If the incompatibility of the paid amount, the cashier offers a deposit of cash to bring the missing amount of cash or returns an overlooking amount of cash.

If the deployer of cash refused to bring the missing amount of cash, the cashier returns to him the accumulated amount of cash.

PKO Cassiere crosses and transmits the chief accountant of PKO for registration on the actually introduced amount of cash.

Money on cash orders take only on the day of their compilation. When cash in cash in cash from the bank, a receipt of a cash order is also drawn up. The receipt is applied to the discharge of the bank.

Then the cashier makes records in the cash book (F. No.No-4). This book is laid and sealed by the seal of the organization, the pages in it are numbered. The records in the cash book are made by a cashier in two copies through copy paper. Daily at the end of the day, the cashier calculates the results of operations per day according to the collisters "parish", removes the balance (balance) at the checkout, and transfers it to the next sheet for the first difference in the column "parish". At the bottom of each sheet, the cashier indicates the number of attached profit and expenditure checks and signs.

After that, one half of the head of the cash book is broken down with the attached documents as the "report of the cashier" is transmitted on receipt of the chief accountant. At the end of the month, by comparing the results of revolutions on the debit and credit of the account 50 "Cashier", the balance of cash at the end of the month, which is asked with the remainder in the cash book.

Operations for the flow of funds in the cashier are presented in Table 4.

Table 4. Operations for the flow of funds in the cashier LLC "Natella"

In order of cash transactions, which establish the rules for issuing cash under the report, there are no limitations of the amount of issued amounts. Consequently, the organization may issue any amount under the report. However, it is necessary to keep in mind that with regard to limit limit Calculations of cash between legal entities in 100,000 rubles. (Indication of the Bank of Russia of 20.06.2007 N 1843-U, ed. Dated April 28, 2008), in cases where the accountable person performs, for example, the purchase of goods from a third-party organization, acting on behalf of its company, the size of one payment should not exceed the established limit.

The basis for writing off funds from the accountable person is an advance report with an attachment to it primary acquittal documents. Primary accounting documents are taken to account if they are compiled in the form contained in albums unified form primary documentation. Documents that are not provided in these albums should contain the mandatory details listed in paragraph 2 of Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting".

As a rule, documents confirming the costs produced are cash and commodity checks. If in cash check not reflected for which the fee is made, it must be attached to it sales receiptwhich indicates the direction of use of funds. Accountant when checking advance reports it is necessary to pay attention to the following:

Dates, the name of the organization on cash and commercial checks should coincide, the dates should not be on Saturday, Sunday or a holiday day. If the accountable person, according to the submitted documents, has acquired material values \u200b\u200bthese days, it indicates the reason for the cost of accounting amounts;

In the product check, all details must be filled in accordance with the available data (in words of written total amount purchased goods, the signature of the cashier, the print organization);

The commercial check must contain a specific list of acquired by the accountable person. material valuesand not generalizing their name ("Economic goods", "Stationery"), quantity and cost. If the accountable person presented a commodity check, which indicates the generalizing name of the purchased goods acquired, the specific economic or stationery purchased by this person should be listed on its reverse side. This accountable face decoding acquired material values \u200b\u200bis confirmed by his signature.

All documents attached to the advance report should be numbered according to the records made. After the advance report is tested, it is approved by the head of the institution and is taken to account. Based on the data approved advance report Accounting writes accountable money in the prescribed manner. Moreover, the date of approval of the advance report by the head of the Organization is the date of recognition of expenses for travel, the content of official transport, executive expenses and other similar costs not only in accounting, but also in tax accounting.