Ensuring the safety of cash located at the checkout. Cash subsection. Documentary registration of cash receipt

2.3 Support for safety control money at the register

Under the internal control system, the existing organization policy is meant and all related procedures aimed at identifying, fixing and preventing significant errors and distortions of information that may appear in accounting reporting. Such control allows the management of the organization to carry out proper and efficient business, to ensure compliance with the current legislation in the implementation of financial and economic activities, develop methods for the protection and safety of assets, prevent and detect fraud and errors, ensure accuracy, completeness and protection of accounts and timely preparation of reliable accounting and financial statements.

Inventory of cash cash in Ltd. Remstroyek LLC is held regularly in accordance with the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors Central Bank Of the Russian Federation of September 22, 1993 No. 40 and reported by the Bank of Russia from October 4, 1993 No. 18.

The procedure for maintaining cash transactions does not establish the frequency of inventories. However, it is believed that the optimal period for cash inventories is one calendar month.

When calculating the actual availability of monetary signs and other values \u200b\u200bat the checkout, cash money is taken to account, securities and monetary documents (Postage stamps, brands state duty, notch brands, vouchers in holiday homes and sanatoriums, air tickets, etc.). Checking the actual presence of shaders of securities and other forms of strict reporting documents is made by type of forms (for example, by shares: nominal and bearer, privileged and ordinary), taking into account the initial and final numbers of certain forms, as well as for each place of storage and financially responsible persons.

Inventory may be mandatory in the following cases:

Before drawing up annual accounting reporting;

When changing the cashier;

If the facts of the embezzlement of cash were identified;

If the cash has been partially or completely destroyed due to a natural disaster, fire, other emergency situations.

The procedure and deadlines for the inventory of LLC Remstroytek determines the leader. The inventory is conducted by a special commission appointed by the order of the head. The commission, as a rule, includes representatives of the enterprise administration, accounting workers and other specialists (for example, senior cashiers, specialists in cash control machines etc.).

When carrying out inventory, the Commission checks the accuracy of the data accounting and the actual availability of cash, different values \u200b\u200band documents located at the checkout, by complete recalculation.

Simultaneously with the verification of the actual availability of cash and monetary documents at the office of the organization, a check is conducted:

The correctness of the registration of primary consumables - the availability of signatures of recipients of cash, the presence of signatures of the head of the Organization and the Chief Accountant at the payment-payment (payment) statements for payment wages and other payment documents for which the presence of these signatures is necessary for the expenditure of funds;

Completeness and accuracy of cash gains received in the Bank's institution. Cash must be recruited at the checkout on the day of their receipt in the bank. Check is carried out by carrying out a continuous reconciliation of these statements about the state of the organization's current account in credit organization With data cash book;

Fullness and timeliness of cash receipt of cash transferred at parish cash orders;

Compliance with the limit of cash balance at the checkout during the reporting year.

Separate checks of cash transactions and cash availability can be produced:

The founders of enterprises, higher organizations (in case of their presence), as well as auditors (audit firms) in accordance with the contracts concluded. In the production of documentary audits and inspections in enterprises, they produce a register of the cash register and test compliance with cash discipline.

Institutions of banks that are obliged to systematically verify compliance with enterprises of the requirements of the procedure for conducting cash transactions.

Internal affairs bodies within their competence - checks of technical strengthening of cash and cash points, ensuring the conditions for the safety of money and values \u200b\u200bin enterprises.

In addition, in carrying out cash inventory, a continuous check of the state of settlements with financially responsible persons on issued accountable sums is carried out. The validity of the issuance of accountable amounts is checked (persons with which agreements on complete material liability, as well as persons sent to official or production business trips), the correctness of determining the amounts issued under the report (on economic needs - in accordance with the norms established by individual regulatory document The head of the organization, for the purchase of property - within the actual need for service business trips - in accordance with the calculation carried out), the timeliness of repayment of accountable amounts (submissions advance report and passing an unused residue).

It is also advisable to verify compliance with the requirements of the rules for conducting cash transactions in part ensuring the safety of cash during their transportation and storage.

For registration of inventory apply primary forms accounting documentation, These include:

Inv - 15 "Cash inventory Act" (Appendix 15);

Inv - 16 " Inventory inventory securities and blanks of strict reporting supports "(Appendix 16);

KM - 9 "Act about checking cash cash funds."

Inventory results in Remstroytek LLC are issued in cash inventory inventory. The same form of an act is used to reflect the results of the inventory of the actual availability of different values \u200b\u200band documents (cash, brands, checks ( cheek books) And others) located at the office of the organization.

Inventory results are drawn up with an act in two copies and are signed by all members of the Commission and persons responsible for the safety of values \u200b\u200band are communicated to the organization's head. One copy of the act is transferred to the accounting department of the organization, the second - remains in a materially responsible person. When changing financially responsible persons, the act is drawn up in three copies. One copy is transmitted to a materially responsible person who has surrendered the value, the second is a materially responsible person who has taken values, and the third one in the accounting department.

During the inventory of operation for receiving and issuing funds, different values \u200b\u200band documents are not made.

The organization may also carry out sudden audits of the box office. Such a revision is possible:

At the initiative of the head of the organization;

On demand tax Inspection.

The audit is also held by the Special Commission appointed by the order by the leader. If the audit is carried out at the request of the tax inspectorate, the commission includes its employee (verifier).

Audit is held on time set by the head of the enterprise, as well as when changing the cashiers at each enterprise, with full polystive recalculation cash cash and checking other values \u200b\u200blocated at the checkout. The balance of cash in the checkout is checked with the accounting data on the cash book.

When a revision is detected, the shortage or surplus of values \u200b\u200bat the cashier in the act indicates their sum and circumstances of the occurrence.

The results of the audit are reflected in the act on checking cash cash (Form number km - 9).

A type of cash inventory can be called daily reconciliation of data from the actual availability of money and accounting data conducted by the accountant itself - the cashier. Record it is advisable to exercise before the outcome of the cash book.

Reflection of cash inventory is issued by the following accounting woes:

1. Discovered over cash:

Debit 50 "Cassa"

Credit 91 "Other income and expenses" - subaccount 1 "Other income";

2. The shortage discovered as a result of inventory are charged with cashiers:

Write off the missing money at the checkout:

Debit 94 "shortages and loss from damage to values"

Credit 50 "Cassa";

Consider the claim by the cashier:

Debit account 73 "Calculations with staff for other operations" - subaccount 2 "Calculations for compensation for material damage"

Credit 94 "Nude and loss against valuables";

3. As the cashier contributes, records are made in compensation:

Debit 50 "Cassa"

51 "Settlement account"

70 "Calculations with wage personnel"

Account Credit 73 "Calculations with Human Resources Operations" - subaccount 2 "settlements for compensation for material damage".

Last time Inventory of the cash register in Remstroytek LLC was conducted before drawing up annual financial statements as of January 1, 2008 on the initiative of the head. The commission was conducted by the Commission appointed by order of the head No. 22 of December 18, 2007.

The commission included representatives of the enterprise administration, accounting workers.

Before the beginning of the inventory, the cashier gave a receipt that all money received and valuables were reconciled, who were written off into consumption. Consumables and receipt documents for cash are commissioned.

During revision, no operations related to the reception or issuing values \u200b\u200bfrom the cash register were not conducted.

When carrying out an inventory, the Commission checked the accuracy of accounting and the actual availability of funds, values \u200b\u200band documents located at the checkout.

When counting the actual availability of monetary signs and other values \u200b\u200bat the checkout, cash, securities and monetary documents (postage stamps) were taken into account. Checking the actual presence of securities forms and other blanks of strict reporting documents was made by type of forms, taking into account the initial and final numbers of certain forms, as well as for each place of storage and material-responsible persons.

The balance of cash in the checkout was checked with the accounting data on the cash book.

The inventory result was issued as an act. The shortage or surplus of values \u200b\u200bat the office commission was not found as reflected in the act.

The act of inventory was drawn up in 2 copies: one remained in the accounts of accounting, the other - at the cashier.

In the act, the Commission indicated how many cash was at the checkout at the time of the inspection. The act has signed all members of the Commission and the cashier.

The act should be kept in the archive of the organization for 5 years.

Short-term financial investments Enterprises in the securities of other enterprises, interest bonds of state and local loans provided to enterprises by other enterprises. Audit of cash transactions The circulation of money is carried out directly at enterprises, in organizations and institutions. This process is continuous in time. Therefore, it is important that cash for money ...

With the materials of the inventory; - checking compliance with the metering method of goods by the method enshrined in accounting policies. In conclusion, it should be noted that accounting and audit commodity Operations aims to systematize information obtained in the implementation process trade activities, and is the key link and planning the work of the trading enterprise as a whole ...

In the media. In the process audit check The audit company is considering the following areas: ü Compliance with current legislation and regulatory acts of the Bank of Russia for operations performed; ü the state of accounting and reporting on operations performed; ü Performing required economic standards, installed by the Bank Russia; ü quality control ...

Since price reduction leads to expanding the scope of activity and intensifies the flow of funds. The next stage of our study on the organization of accounting of settlement operations in TPK Zavolzhye LLC is to account for settlements with different debtors and creditors. Table 2. - Correspondence of accounts on account 62 "Calculations with buyers and customers" in LLC TPK "Zavolzhye" ...

In accordance with clause 1.11 of the Regulations on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia in the territory of the Russian Federation approved central Bank Of the Russian Federation October 12, 2011 N 373-P (registered at the Ministry of Justice of the Russian Federation on November 24, 2011, registration N 22394), in order to ensure the safety of cash during cash operations, storage, transportation, as well as determining the procedure and the timing of testing of the actual availability of cash in central apparatus, territorial bodies and subordinate Federal Service According to the environmental, technological and nuclear supervision, I order institutions:

1. To approve the cash in the federal service on environmental, technological and nuclear surveillance attached to ensure the safety of cash.

2. Heads of the territorial bodies and directors of the subordinate Rostechnadzor agencies to ensure the implementation of cash in the Federal Service for Environmental, Technological and Nuclear Supervision approved by this Order.

3. Control over the execution of this order shall be entrusted to the Deputy Head V.B. Kuzmicheva.

Events to ensure the safety of cash in the Federal Service for Environmental, Technological and Atomic Supervision
(appliance. Federal Service for Environmental, Technological and Atomic Supervision of February 15, 2012 N 99)

1. Events to ensure the safety of cash when conducting cash transactions and storage

1.1. To ensure reliable preservation of cash and values, the following requirements for the office of the cash register are established:

be isolated from other service and utility rooms;

have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions;

close into two doors: an external opening out of the outside and the inner opening in the direction of the internal location of the cashier;

equipped with a special window for issuing money;

have a safe (metal cabinet) for storing money and values, which is closed with a key at the end of the working day and is sealed by the quassiberian seal. The keys from metal cabinets and seals are stored at the cashier;

position serviceable fire extinguisher.

1.2. The cash desk is equipped with a security alarm.

2. Cash transportation activities

2.1. The head is provided by the cashier of the vehicle during the transportation of funds from banks or delivery of banks.

2.2. When transporting funds, cashier is prohibited:

to disclose the route and the amount of the amount of money and valuables;

follow walking, passing or public transport;

visiting stores, markets and others etc. places;

perform any instructions and in any other way to be distracted from delivering money and appointment values.

3. The procedure and timing of inspections of the actual availability of cash

3.1. Checking the availability of cash at the cashier is held according to the rules defined Methodical instructions on property inventory and financial obligations, approved by the order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49.

3.2. Conducting inventory, planned and unscheduled audits of the actual availability of cash at the box office is carried out permanently operating inventory commission or other commission, the composition of which is approved by the order of the head.

3.3. The frequency of checking the cash register is approved by order.

3.4. The lack of at least one member of such a commission during the inspection serves as the basis for recognizing its results invalid.

3.5. According to the results of inventory, planned and unscheduled audits, the Commission is an act of cash inventory (OKD 0309014 form). It indicates the revealed shortages or excess values \u200b\u200bat the checkout and the circumstances of their occurrence.

3.6. The act is drawn up at least in two copies, each of which sign all members of the Commission.

Order of the Federal Service for Environmental, Technological and Atomic Supervision of February 15, 2012 N 99 "On events to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision"

Overview of the document

Events that will allow to ensure the safety of cash and values \u200b\u200bin Rostechnadzor are determined.

So, the requirements for the installation of the cash register. It should have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions. It is isolated from other service and utility rooms, equipped with a special window for issuing money, security alarm. Safety deposit box (metal cabinet). At the end of the working day, it is closed with a key and sealed. The room should have a good fire extinguisher. It closes on 2 doors (one opens out, the other is inside).

Cashier should provide transport when transporting money from a bank or surrender to it.

When transporting money, the cashier is forbidden to disclose the movement route and the amount of the amount delivered. Attend shops, markets and other similar places. Follow on foot, passing or public transport. Perform any instructions and in any other way to be distracted from delivering money and appointment values.

It is indicated how the actual availability of money is checked.

Federal Service for Environmental, Technological and Atomic Supervision

ORDER

On events to ensure the safety of cash in the Federal Service for Environmental, Technological and Atomic Supervision

Raised on the basis of
order of Rostechnadzor of July 29, 2014 N 334
____________________________________________________________________

In accordance with clause 1.11 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation, approved by the Central Bank of the Russian Federation on October 12, 2011 N 373-P (registered at the Ministry of Justice of the Russian Federation on November 24, 2011, registration N 22394 ), in order to ensure the safety of cash when conducting cash transactions, storage, transportation, as well as determining the procedure and timing of conducting inspections of the actual cash availability in the central office, territorial bodies and subordinate to the Federal Service for Environmental, Technological and Nuclear Supervision of the institutions

order:

1. To approve the accompanying activities to ensure the safety of cash in the Federal Service for Environmental, Technological and Atomic Supervision.

2. Heads of territorial bodies and directors of the subordinate Rostechnadzor institutions to ensure the implementation of activities to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision approved by this order.

3. Control over the execution of this order shall be entrusted to the Deputy Head of V. B. Kuzmichyev.

Head
N.G.Kutin

Events to ensure the safety of cash in the Federal Service for Environmental, Technological and Atomic Supervision

Approved
order of the Federal Service
on environmental, technological
and atomic supervision
february 15, 2012 N 99

1. Events to ensure the safety of cash when conducting cash transactions and storage

1.1. To ensure reliable preservation of cash and values, the following requirements for the office of the cash register are established:

be isolated from other service and utility rooms;

have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions;

close into two doors: an external opening out of the outside and the inner opening in the direction of the internal location of the cashier;

equipped with a special window for issuing money;

have a safe (metal cabinet) for storing money and values, which is closed with a key at the end of the working day and is sealed by the quassiberian seal. The keys from metal cabinets and seals are stored at the cashier;

position serviceable fire extinguisher.

1.2. The cash desk is equipped with a security alarm.

2. Cash transportation activities

2.1. The head is provided by the cashier of the vehicle during the transportation of funds from banks or delivery of banks.

2.2. When transporting funds, cashier is prohibited:

to disclose the route and the amount of the amount of money and valuables;

follow on foot, passing or public transport;

visiting stores, markets and others etc. places;

perform any instructions and in any other way to be distracted from delivering money and appointment values.

3. The procedure and timing of inspections of the actual availability of cash

3.1. Checking the availability of funds at the box office is carried out according to the rules defined by the methodological instructions on the inventory of property and financial obligations approved by the Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49.

3.3. The frequency of checking the cash register is approved by order.

3.4. The lack of at least one member of such a commission during the inspection serves as the basis for recognizing its results invalid.

3.6. The act is drawn up at least in two copies, each of which sign all members of the Commission.

Electronic document text
prepared CJSC Codex and drilled by:
mailing.

In position of 12.10.2011 No. 373-P "On the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" is clearly not spelled out what to consider the organization to be "a cash register" whether the organization should provide a special way to ensure the safety of funds, for example, to acquire safe. Please provide explanations on issues: 1) What is considered to be a "cash register" of the Organization2) whether the organization should provide a special way to ensure the safety of funds, for example, to acquire safe3) where the safe must be installed

Cashier - a division of an organization that performs cash transactions.

According to Regulation No. 373-P of 12.10.2011, organizations must independently determine the activities to ensure the safety of cash when conducting cash transactions, during storage and transportation, as well as to establish the procedure and timing of inspection of the actual availability of money at the checkout. Canceled requirements for the equipment of the cashier, in particular the conditions for a separate room, isolated from others office rooms, with two doors; About availability of safe, security alarm.

The rationale for this position is given below in the materials of the Glavbuch system.

All organizations, regardless of their organizational and legal form and the applied taxation system, as well as entrepreneurs are obliged to comply with the procedure for maintaining cash transactions * (clause 1.1 of the Bank of Russia from October 12, 2011 No. 373-p, clause 4 of Art. 346.11, . 5, Art. 346.26 of the Tax Code of the Russian Federation). This rule also applies to ENVD payers, which work with cash without the use of CCP (a letter of the Ministry of Finance of Russia of March 16, 2012 No. 03-11-11 / 87).

What is cash transactions

Cash operations and working with cash and cash includes:

receiving and issuing cash (with the design of profitable and expenditure check orders);
storage of cash at the checkout; *
calculation to the bank.

Cashbox - division of an organization that performs cash transactions. There are operating and central (main) cash registers. Operating cashiers (There may be several of them) are designed for direct calculations with customers. They perform operations on receiving (issuing) cash and lead their primary accounting. Central (Home) Cashier provides storage and considerable accounting of cash as a whole on the organization. Information about the movement and cash balances in the central (main) checkout is recorded in accounting on account 50 "Cashier". *

Cash preservation

Events to ensure the safety of cash during the conduct of cash transactions, their storage, transportation, the procedure and deadlines for the inventory of the organization's cash registers and entrepreneurs are developing independently * (paragraph 1.11 of the Bank of Russia on October 12, 2011 No. 373-P).

For the safety of money at the checkout, a cashier or an employee who performs his duties is responsible. Therefore, when receiving a cashier to work, in addition to the design of ordinary documents, it is necessary: \u200b\u200b*

conclude an agreement on full material liability;
take a receipt from the cashier that he is familiar with his job rights and responsibilities.

E.Yu. Popova

state Counselor tax Service RF I Rang

2. Article:New procedure for working with cash

Organization of the work of the station

Recovery requirements for the equipment of the cashier, in particular the conditions for a separate room, isolated from other office space, with two doors; About availability of safe, security alarm. At the same time, the requirement to ensure the safety of cash during their storage, transportation, and conducting cash operations remains. *

The necessary activities, according to paragraph 1.11, are determined by the company independently, including the establishment of the procedure and timing of testing the actual availability of funds at the checkout (by the way, the requirements for the conduct of sudden audits of the cash register in the Regulation are missing). That is, the preservation of money must follow the owners themselves. *

It is specified that cash register can conduct cashiers or personally leader ().

If a few cashiers in a firm, one of them must perform the functions of a senior cashier. Former rules demanded only the mandatory acquaintance of the cashier with the procedure for maintaining cash transactions under the painting.

Now, for the cashier, it is necessary to establish job rights and obligations and familiarize him with them under the painting. But the conclusion of a contract for full material responsibility does not require the provision. This, as well as security, is the organization of the organization.

K. N. Azarov

"Modern accounting", N 4, 2004

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

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

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

Requirements for cashier

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

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

The procedure for maintaining cash transactions has been established that:

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

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

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

Cash Equipment Requirements

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

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

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

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

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

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

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

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

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

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

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

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

Requirements for documentary registration of cash transactions

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

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

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

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

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

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

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

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

Responsibility for violation of the procedure for storing funds

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

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

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

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

In accordance with Art.15.1 of the Code of the Russian Federation on administrative offenses Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in carrying out calculations in cash with other organizations in except for the established size, non-optimization (incomplete gain) in cash cash, non-compliance with the procedure for storing free funds, as well as in cash accumulation in cash cash overly installed limits entails overlay administrative fine on the officials in the amount of from 40 to 50 minimum sizes wage; on the legal entities - from 400 to 500 minimum wages.

application

Typical form of a contract for full individual material responsibility

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

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

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

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

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

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

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

The employer undertakes:

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

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

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

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

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

K.I. Kovlev

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