In the calculation of the limit, do not take into account the payments to employees: salary, scholarships, benefits, etc. But dividends are not related to such payments. Therefore, if the organization has no cash revenue, the limit calculate on the basis of the volume of previously paid dividends. Such a conclusion can be done on the basis of the provisions of clause 2 of the annex to the instructions of the Bank of Russia of March 11, 2014 No. 3210-y and Article 43 of the Tax Code of the Russian Federation.
So that the limit was with a margin, it is not necessary to take all the days of dividend payments. After all, for the estimated period is installed only limit value - 92 business days. In the calculation, turn on the days when the amount of payments was maximum. It may be one day.
For example, in the previous year dividends total 100,000 rubles. paid for three days:
- first day - 2000 rubles;
- the second is 60,000 rubles;
- third - 38 000 rubles.
When calculating the limit of the cash balance is optimally included in the calculation only the second day when the amount of payment was the greatest.
The company receives money only on the payment of dividends, so the frequency of receiving money in the bank for calculation took the maximum - 7 days. As a result, the limit will be 420,000 rubles. (60 000 rub.: 1 day. × 7 days).
Newly created organization
If the organization has been created recently, then define the limit
Separate divisions
If the organization has separate divisions, the limit of the balance money At the checkout, install each of them. At the same time, the procedure for calculating the limit of the cash balance on the structural divisions of the organization (branches, representative offices, geographically remote shopping points, etc.) depends on where they give cash.
If a separed division I credits revenue to the current account, bypassing the headquarters of the head organization, set the limit for it without taking into account the limits of other units and the limit of the head organization. That is, in this case, the limit of the cash balance will need to be installed separately for:
- head organization;
- separed division of the organization. Provided that money does not surrender to the headquarters of the head organization.
And what if a separate division was created recently and the movement of money at its box office is not yet? Then use the limit to determine the limit Based on the expected cash revenue, and in its absence - Cash issuance. Such an order follows from paragraphs 1 and 2 of the annexes to the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.
An example of the definition of the cash limit for the new organization's division. Cash for rent to the bank
In January, the "Trading Firm" Hermes "" opened a separate division. Revenue unit will be credited to the current account. The calculation of the loop limit is made on the basis of the expected volume of goods revenues.
The division has a five-day working week. Hence, estimated period It is 57 working days (17 days. + 20 days. + 20 days).
According to plan, sales by month:
- in January - 600,000 rubles;
- in February - 800,000 rubles;
- in March - 800,000 rubles.
Total permissible limit cash balance at the checkout:
- 115 789 rub. (2 200 000 rub .: 57 days. × 3 days.).
Based on this data, the head of the organization has established a cash balance limit for the division in the amount of 115,789 rubles.
If the separated divisions take out the revenue only to the head office, then total amount The limit of the remainder at the box office as a whole on the organization should include:
- limit balance at the head office of the head organization;
- limits of residues for all separate divisions.
For example, in this case, you can calculate the overall limit as a whole on the organization, taking into account the revenue of all separate units. And then distribute it between the main (central) cash register and divisions based on the share of the revenue of each unit. Distribution Locate by order of the head of the organization, drawn up in arbitrary form.
Such an order follows from paragraph 5 of paragraph 2 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.
An example of the definition of the cash limit for the new organization's division. Cash is rented in the central cashier
In January, the "Trading Firm" Hermes "" opened a separate division. Revenue unit will be credited to the central cashier.
The Trading Firm Hermes LLC is calculating the cash balance limit based on accounting data based on the volume of cash receipts in January, February and March of the previous year. And then distribute the limit between the head office and the unit. Revenue surrendered to the bank every fifth day.
"Hermes" works without days off from 10 to 22 hours. Consequently, the estimated period is 90 working days (31 days. + 28 days. + 31 days.).
The turnover on the debit of the account 50 "Cashier" in correspondence with the account of account 90 "Sales", as well as a credit of account 62 "Calculations with buyers and customers" in terms of the advances received in the estimated period in cash, which were credited in the same period, amounted to 2 699 998 руб.:
- in January - 887 388 rubles;
- in February - 802 015 rubles;
- in March - 1 010 595 rub.
Accountant "Hermes" calculated the allowable limit of cash balance at the checkout taking into account rounding:
150 000 rub. (2 699 998 rubles: 90 days. × 5 days.).
The volume of goods in the warehouse of the division is 1/4 of the total volume of goods. Thus, according to plan, the division revenue will be a quarter of the volume of revenue of the entire organization.
Accountant distributed the limit as follows:
- 37 500 rubles. (150,000 rubles. × 1/4) - Limit of the cash register for the unit;
- 112 500 rub. (150,000 rubles. × 3/4) - Limit of the cash register for the head office.
Based on this data, the organization's head established by one order of a cash balance limit for an organization in the amount of 150,000 rubles, where the limits for the headquarters and the organization's division are separately allocated.
How often to revise limit
Situation: can the organization revise the cash balance limit monthly, quarterly?
Yes maybe.
The head of the organization independently establishes the cash balance limit as a whole on the organization and separately for its separate units (paragraph 2 of paragraph 2 of the Bank of Russia on March 11, 2014 No. 3210-y). Moreover, the indication of the Bank of Russia dated March 11, 2014 No. 3210-y does not stipulate, for what period you need to install the Limit of the Cash. Consequently, the head can establish and revise the limit of the cash balance per month, quarter, year or another reasonable period. For example, a change in the amount of cash receipts for sold goods (performed works, services rendered) or the amount of cash issuing can be the basis for the next revision of the cash balance limit.
Similar explanations are contained in a letter of the Bank of Russia of February 15, 2012 No. 36-3/25.
After all, for the amount you need to monitor all the time - if the surplus is formed, it is taken to the bank institution. Otherwise, you will be waiting for trouble if the check will be tested and the amounts that should not be at the checkout will be revealed.
General
Cash discipline must be carried out in accordance with the requirements of the legislation. And this means that almost all enterprises (there are several exceptions) are obliged to adhere to the established Limit of the Cash. What is it and what is it necessary for?
Basic concepts
The cashier is called the cash amounts of the company or its division, which carried out cash transactions. It is also a room in which such divisions are located.
The station is also understood by the accounting site, which is used when reflecting data on cash flow and monetary documentation. The cash limit is called the amount of money that can constantly be at the cash desk.
Why do you need it?
The purpose of establishing a cash limit is to reduce cash in circulation. After all, the main method of calculations is not through the cash registers, but through bank institutions (by non-cash).
The economic essence of cash limitation - cash must work, and not be a "dead cargo".
Acting regulatory framework
The rules for establishing a limit of cash balance are registered in.
In case of violation of the limit of the balance of amounts at the checkout, the norms of the Code administrative offenses Russian Federation.
Features in determining the cash limit at the box office
When establishing the cash limit, you should use the formula approved by the government and take into account the basic recommendations legislative provisions. Consider the basic rules and find out, to pay attention to a hundred.
Who sets the limit?
Companies that are not considered a small business entity must set the limit of the permissive amount of cash at the checkout. If the limit is not installed, it will be zero.
Establishment by own initiative Limit is carried out by small enterprises and individuals With the status of an individual entrepreneur to ensure the internal control and safety of money.
In such a situation, consider if the limit is established, the company undertakes to comply with it, and all means for more than the norm to pass into banks. Otherwise, the COAP norms will be applied.
Cash limits at the cashier are established on the basis of the order of the head of the enterprise. In prescribed the amount of the limit and the date with which it will act. Also disclose the rules for determining limit sums.
There are 2 methods for calculating the amount (according to the annex to the indication number 3210-y):
- in accordance with the amount of funds received;
- in accordance with the amount of cash issued.
By the way, the period that is taken when calculating the limits is:
Durations during which the company has the right to be guided by the established amounts of limit, is determined individually.
Usually in orders only the date with which the limit will come into effect. And then it can be applied for not one year, or, on the contrary, change every month.
It is advisable to revise the limit if the volume of received monetary sums For the goods implemented or the volume of issuing funds (according to).
If the firm has a separate unit, then the establishment of a cash limit is carried out taking into account such information:
Consider the features of the preparation of the order of limits. The signature on such a document puts the management of the enterprise. The limit is approved for any period - for a month, half year, the year, etc. you are entitled and not to reflect the period during which the cash limit will be valid.
In this case, the task will be only facilitated, since it will not be necessary to monitor the duration of the cash balance limit. Setting the limit is carried out in rubles. The amount should be round (penny are not used).
The calculations of the limit are attached to the orders. So the question will not arise, why approved precisely such an amount. Started special rules divisions that transmit cash to the banking institution.
The same applies to the additional office, from which the money is taken to the cashier's head office. All divisions are transferred to the head office orders on the approval of the limit.
The rules of transmission of such a document are fixed in the regulations on the conduct of a cash register or, for example, in some orders. The most convenientness of this method - orders about the limits are taken in the head offices of the subsidies.
They must put their signature on the letterhead, which will be kept in the parent company. The second way - the order is transmitted personally to the leadership of the units.
Procedure in case of exceeding
Excess cash limit is a problem for a small business entity. All enterprises are required to adhere to the procedure for maintaining a cashier. And such rules provide that banks establish the limits of residual amounts to the end of the day.
For this, the company should take settlements in form 0408020 () to serving banking institutions every year.
Form is needed in 1 bank, and after the calculation, the sum of the limit will be communicated to other service institutions. Upon exceeding the limit, a fine is assigned, which can reach 40-50 thousand for the company, and 4-5 thousand for.
Banks check how cash registers are underway once every 2 years (but not less often). If the limit is exceeded, the organization must take the amount of revenue on the same day. There may be problems with the surrender of money, if the checkout limit is exceeded on the output day.
Consider what methods are followed:
Cancel for small enterprises
Not everyone is obliged to install the cash limit. In order to enjoy the right not to adhere to the limit, it is not necessary to register in the register of a small business entity.
It is only necessary to actually comply with the criteria that are installed for such subjects ().
These are the requirements:
IP and small enterprise can refuse to establish limits of residues and store unlimited amounts of cash since the summer of last year.
How is the right of refusal to establish a limit?
- Cancel order to establish such that was valid earlier.
- Make an order, in accordance with which, from a specific day, the limit will not be established.
If there is no such order, the checking structure may calculate that the old order is still valid or that the limit was not installed at all.
In the second case, the limit of the residual amount will be zero, and all funds at the checkout will be determined as ultimmate. By the way, to refuse to establish a limit Small enterprises may even in the middle of the year.
The date in the order may be indicated by any. So, remember - when receiving the status of a small enterprise, it is impossible to just stop considering the Limit of the Cass.
First, an order is created, in which they are prescribed that cashiers will take funds to the banking institution in the event of such a need for an oral order of the governing. It does not require the preparation of any documents.
Is the legal entity obliged to agree on the balance limit
The company with the status of Jurlitsa itself determines the limit of the residual amount of cash in accordance with the annex to the instruction. But in the new provisions of the legislation, nothing states about the need to coordinate the limit with banking institutions.
So, this does not have to do. Special coordination with banking institution or federal tax authority not required. And now about banking workers.
According to new standards, they do not have the right to approve or reject the dimensions of the limits. But such experts have the right to control whether the rules for maintaining cash discipline are complied, including whether the limit has been exceeded.
This is stated in paragraph 2.14 of the Regulations on the procedure for organizing cash treatment within Russia of January 5, 1998 No. 14-p.
How to install on the newly created organization?
To answer this question, it is worth contacting.
The legislation says that the limit of cash balance at the box office is established by the company itself by order of the director. IN regulatory document Also considered ways to calculate it.
But for the new enterprise, the calculation formula is not established. So, you can use this:
When calculating, it is possible to record projected data. With such information and the limit is approved. And when conducting activities, if there is actual information, you can make new calculations and approve new limits.
That is, a new venture has the right to determine the limit on the formula based on the expected income. If there is no such income, then the expected amount of cash is taken into account.
The newly created organization should be counting from the first 3 months of activity (so that the forecast limit of the balance remains can be determined) from the moment when the first calculation is carried out.
If the limit is not installed, the inspection of it is considered zero. So, at the end of the day you will need to take absolutely all the money.
Limiting is an obligation that is worth performing almost every enterprise if it comes to a small business entity.
But plus the fact that the Limit of the Cass is defined by the company itself, which perfectly knows its needs for cash for daily costs.
The main thing is to document the establishment of cash standards at the box office. Then, when checking, civil servants will not find a reason for presenting claims and destination of fines.
Many enterprises are required to establish the cash limit. But in order to make it right, it is necessary to publish an order. Consider what features of its compilation and give an example, as a sample of such a document published for 2019 looks like. Limiting of the cash register must be carried out in accordance with ...
When calculating the limit of the cash desk at the enterprise should stick to a certain order. Consider what rules apply in 2019. Contents need to know? How to calculate the checkout limit for 2019? Each accountant in the case of the cash register at the enterprise has to calculate the limit of cash balance at the checkout ....
Cash discipline is a requirement necessary to fulfill in all enterprises. It is established by the norms of legislation and is carried out according to this. In other words, companies in obligatory Must be strictly followed by a specific cash limit.
Why do you need to calculate the cash limit?
The cash limit is the value that is not invented, and the cash copies of the company that are available at the enterprise is constantly. It is established by the Central Bank of the Russian Federation, given certain conditions. In situations where, at the end of the working day, the amount of which is more than the established norm, the money must be transferred from the cash register to the bank organization or other settlement accounts.
For example, for any firm, a limitation of 100 thousand rubles is established. If at the end of the labor day it is exceeded, then extra funds are transferred to the bank, which is engaged in servicing this legalin. There are some situations when cash storage over the norm is allowed and is not illegal:
- if the money is intended for issuing salary for 3 days from the date of their receipt;
- on the weekend or holiday day.
In all other situations, the presence at the checkout of money exceeding the norms is fraught with administrative leader: a fine, which is superimposed on Jurlso, is 50 thousand rubles, on the head - 5 thousand rubles.
Economic goal The establishment of the cash limit is aimed at ensuring that the company's money does not lie "dead cargo", and worked, being in bank accounts of the enterprise. FTS checks the execution of the cash discipline of enterprises 1 time in 2 years. TO violations Related Facts:
- There is no ordered to determine the limit. In this case, any cash in the checkout is considered exceeding the norm.
- The presence of funds over the established norm.
- The presence of funds not carried out by the accounting department for incoming documentation.
- Excess the 3-day term of issuing s / n employees.
When is it necessary to install the residual limit?
The residual cash limit is the means that are present at the company's office at the end of a certain period in the form of cash. Its size is established by the enterprise by calculating the formula proposed by the Central Bank.
Companies that do not belong to small business firms must establish their permissible limit. This amount may be in cassov organization In the form of cash when the working day is over. Funds that exceed the restriction, accounting should not be stored in the organization itself, only in a bank or another banking institution.
The calculation is made within the company in order to monitor the volume of residual cash cash at the end of the working day. The restriction must be established by legal entities that have cash in circulation derived from the provision of services or product sales. In the enterprise must be involved more than 100 thousand personnel and company profits for reporting period Must be more than 400 thousand rubles.
How to calculate the cash limit?
There is an indication of the Central Bank No. 3210, which contains the norms of calculation. It provides 2 options:
- Accordingly, the size of cash enrollments that the company helps out from the sale of products, performing work or the provision of services.
- Based on the size of cash and take into account the exception of money, which are intended for company or other payments to personnel.
The head of the Organization, as a representative from this legal entity, independently establishes the amount of the cash limit in the order, guided by the annex to the instrument of the Central Bank, according to the nature of the business activity of the enterprise and approves the ruling in banking organization.
It is worth paying attention to that legal entities whose number is up to 100 personnel, and revenue does not exceed 400 million rubles. per year, may not determine the residual cash limit of cash. But the rejection of the previous limit, if such was installed, should be decorated in the form of a local act - the order of the employer.
In this video, it is described in more detail about the procedure and possible methods Installation of cash limit at any enterprise.
Calculation order
The Central Bank offers 2 types of calculations (according to Regulation No. 373-P):
- For companies that get cash revenueThe rate of cash balances in the checkout is calculated by the formula:
The values \u200b\u200bof the components of the formula:
- L is the size of the restriction;
- V - the volume of all funds that came with cash in the company's cashier;
- P - number calendar daysfor which the cash settlement is calculated (no more than 92);
- N - the period during which the placement of money was made to the bank account (no more than 7 days).
- For enterprises that implement financial transactions non-cash.
Formula: L \u003d R / P × n
Values:
- L - Cash limit according to the orders;
- R - amount issued for the reporting period;
- P is the estimated period;
- N is the time that has passed since the receipt of cash in the bank (no more than 7 days).
N value can be increased for an enterprise up to 14 days if settlementwhere it is located, there is no separation of the required bank.
Example of calculation
As an example, it is possible to consider the estimated period of the enterprise X for March 2016. This enterprise receives a profit from selling cash products. Thus, the calculation of the cash desk will be produced by formula No. 1. The duration of the period on the basis of the production calendar was 21 days. Cash Organization transmits every 3 days to the bank. For March, the company earned 450,000 rubles. All values \u200b\u200bfor which you can count the limit are known:
V - 450,000 rubles.
P - 21 days
Substitting the values \u200b\u200bin the formula, we obtain the desired figure: (450 000/21) x 3 \u003d 64 286 rubles. The calculation is drawn up on the official form of an enterprise that signs chief Accountant. In the document, you must specify the date with which the calculation is started.
The scheme for calculating the enterprise cash limit was developed by the Central Bank of the Russian Federation and includes specific indicators: the amount of funds earned, periods of calculation and passing them into the bank. When calculating the limit it is necessary to take into account important moments:
- For the calculation, a period of not more than 92 days is taken into account, taking into account the schedule of the company.
- The arrival includes the amount that is received from financial activities Companies and entered in cash in the form of cash.
- The transfer period establishes the enterprise itself, but within the framework of the last 7 days or 14 days if the bank is removed from the enterprise.
Calculation of the limit of cash balance in the checkout
The cash register is calculated by one of the two formulas, which are written in the instructions of the Central Bank No. 3210. This amount is determined in the ruble equivalent. If an incomplete amount is obtained, then according to the letter of the Central Bank No. 36-3 / 1876, it needs to be rounded according to the traditional mathematical rules: the residue equal to 50 kopecks and is more rounded upwards, the amount that does not reach 50 kopecks reduces the total size Limit.
All enterprises, except small, must calculate the limit amount. The calculation formulas introduced in 2012 were not changed to this day, but today companies have the right to choose - calculate the norm for income or expenses. If the company makes financial operations only cashless payment, their limit is zero. Any amount of cash at the checkout at the end of the working day will be a violation. In any case, it is necessary to have an order in the enterprise, indicating the size of the limit.
You can download the order form about establishing a cash limit, about its cancellation -.
In order not to track constantly limit cash register and not to publish periodically orders to establish a new norm, it is recommended that it is recommended that it is not specified in the first time. In this case, she will default will be considered an indefinite.
Cash Limit Blank
The results of the settlement actions of the accounting of the enterprise to calculate the cash limit is recorded in a special form of form No. 0408020 and are an application to the order. The document is executed in 2 copies: one remains at the enterprise, the second is provided to the bank, which is engaged in servicing the company.
Thus, the order acquires the status of official paper, on the basis of which the limitation of funds is established at the office of the organization, and it gives it permission to use cash that enter the cashier as a result financial operations.
The application can be issued on the official form of an enterprise, it is signed by the Chief Accountant and the head of the legal entity. The main points of the document:
- Company revenue.
- Costs and expenses.
- Produced payments.
- The temporary framework in which Jurlso should pass a profit into a bank organization.
- The period of the enterprise.
- Time of delivery of reversed means.
- The amount of restriction.
- Signatures of responsible persons: chief accountant, director.
- Decision of a banking organization on the approval of the calculated limit and permission to use funds over the norm.
- Signature of the head of the bank.
If the company occurs changes in the size of the revenue, that is, it increases or falls, then the limit is recalculated again. All actions associated with changes should be reflected in local acts Companies.
For how long is the residual cash limit set?
By the instructions of the Central Bank of Russia, restrictions on timing, during which the limit norm should act. At the discretion of the company's head, any time can be installed. Experts recommend not to indicate a specific period of the limit, it is not a violation. In this case, he will be considered perpetual.
There is another side of the problem when there are changes in the size of the company's income in the direction of reduction or increase. In this situation, the cash limit is worth changing. This is especially necessary if the company's revenue has grown, then larger amounts can be delayed at the checkout, therefore the limit is appropriate to increase.
The legislative framework
The main documentation covered by the cash limit questions:
- Regulation of the Bank of the Russian Federation No. 18.
- Indication of the Bank of the Russian Federation No. 3214-y.
- tax code RF (clause 5, Art. 346.26) - On the observance of the limit by all enterprises, except for small businesses.
- Letter of the Bank of the Russian Federation No. 36-3 / 1876 - rounding the limit value;
- COAP, st. 2.4, 15.1 - about responsibility officials For non-compliance with norms.
- COAP, st. 2.1-2.2 - on the conditions of recognition of officials guilty in idle or deliberate acts on the accumulation of cash in the checkout above the norm.
In 2014 Central bank RF made significant changes in legislative Base Regarding the establishment of restrictions on the storage of cash at the Orthodox office, therefore, before determining the amount and carry out limitation, it is necessary to familiarize themselves in detail with the regulatory acts that regulate these issues.
The need to calculate a certain storage rate of cash did not lose relevance, despite all the changes that touched this procedure. Failure to observe legislative acts is fraught with administrative penalties for officials, therefore it is still necessary to establish a restriction of money and not to store funds exceeding it.
What cash limit - this is cash amount at the office of the organization, The checkout size establishes the bank, depending on the conditions of functioning of the enterprise.
What does the limit need
The balance of cash is governed by the Bank of Russia. In accordance with the indication of the bank, the cash limit is the maximum permissible amount of money, which should be kept at the checkout after the amount of cash remains at the end of the working day in the cash book.
Storage at the box office Limit savings are allowed only for some days:
- For payroll, scholarship;
- Weekend;
- Festive days (not workers).
In other cases, entails administrative responsibility in the form of a fine:
- From 4,000 thousand. rub. - up to 5,000 thousand. rub. - For IP. and officials;
- From 40,000 thousand. rub. - up to 50,000 thousand. rub. - for jur. Persons.
! ATTENTION To take advantage of the establishment of a limit, the company does not need to contact special registries, sufficiently comply with the criteria established for small businesses:
- The average number of employees should not exceed 100 people;
- Revenue from the sale of goods, work should not exceed 800,000 million rubles.
IP and small organizations can refuse to establish a limit. In order to abandon the limit, the checkout is required:
- Cancel the order to establish a limit;
- Check orders.
Calculation of the cash limit
There are two formulas in which the cash limit is calculated at the checkout. The first formula is used if the company receives cash for the implementation of the company, the second is used if there is no limit, but it is necessary to produce cash.
Consider the algorithm:
If the company's cash desk received cash for the sale of goods:
O - the amount of cash for the sale of goods, for the provision of any services;
R. - Calculation of the period, which is determined by the company for which the receipt of money is taken into account for the goods sold;
For example: The Federal Healthcare Institution of the city of Yekaterinburg provides paid services. Revenues OT. paid servicesEnter the company's cashier. To calculate the cash limit, the following actions are used:
- Period for the 2nd quarter of 2017 (45 slave, days);
- Revenue volume for the period - 360,000 thousand. rub.;
- The period between the days of renting cash is 3 slave, day.
The checkout limit will be: 32,000 (360,000 / 45 * 4). In the way, the cash limit will be equal to 32,000 thousand rubles.
If there is no limit, but it is necessary to produce cash, then the algorithm changes slightly:
L-limit cash balance;
O - the amount of cash issued, we exclude salary, scholarships, etc.
R-billing period, given the amount of cash issued on working days;
For example: State institution of Chelyabinsk has no cash receipt. To calculate the limit, we use the following indicators:
- Settlement period 68 days (2 quarter 2017)
- The amount of cash issued to pay for goods, services, works, exclude salaries, scholarships T.P.-800,000 rubles;
- Time between days money check in Bank-4 working days;
Cash limit will be: 47,058,82 rounded the sum 47,059 (800,000/68 * 4)
The procedure for compiling the order of the cash limit
A document that establishes cash recordings is each organization on its own. Such a blank for the order is not set, but it is necessary to specify information:
- The date of the order of the order;
- The sum of the established limit;
- Method and procedure for calculating the limit amount;
- If you need to cancel the order, specify the date and number of the document of the previous order;
All other criteria for the official document, the organization is based on the basic rules of documentation. Consider a sample:
LLC "Spectr"
Order number 32 dated 09/20/2017
"On the establishment of a limit of cash balance in the checkout"
Based on the indication of the Bank of Russia from 11.03.2014 No. 310-y.
Order:
- To adopt set for the 4th quarter of 2017, the checkout limit in the amount of 670.345 (six hundred seventy thousand three hundred forty-five) rubles on the basis of data 4 quarters of 2015;
- Set the collection period of Russian OJSC: 2 times in 5 working days;
- Recognize not a valid order "On the establishment of a limit of cash balance at the checkout" No. 15 of 20.05.2017;
- The cashier is appointed responsible for compliance with the cash limit, which will be obliged to check the amounts at the checkout at the end of the working day.
Leader: general director Signature L.Ye.
I got acquainted with the order:
Chief Accountant Date / Signature A.A.Nekrasova
Cashier Date / Signature N.G.Eskin
In an additional order, the organization may indicate estimated sample Cash limit.
Of the above example, it is possible to confidently say that the calculation of the cash limit and the publication of the order is not a challenging task in Buk. Accounting. If you pay attention to the counting of over-limit amounts, the organization can avoid financial violations and administrative responsibility.
Limit Cassa enterprises
Banks of the Russian Federation have made changes to the settlement of the office of enterprises and individual entrepreneurs. Now you should use the indication of the Bank of Russia No. 3210-y. It is necessary to deal with the rules that act today.
Simplified order for individual entrepreneurs and small businesses:
Subjects of small businesses and IP have the right to not install the cash limit. And to hand over cash to the bank, they can then when they consider it necessary. It should be noted that all individual entrepreneurs can benefit benefits, and regardless of the type of activity.
But as for the enterprises, the right to exemption from the cash limit will receive only those who refer to small businesses.
List of simplified conditions:
- Consumer cooperatives and commercial enterprises;
- Participation of at least the share of the Russian Federation, the subjects of "LLC", funds, organizations.
Excess station limit
Excess limit is a real problem for entrepreneurs. Russian companies must comply with the order cash operations. In accordance with the Procedure of the Bank, which was discovered by a particular account. The bank establishes the limit of the balance at the end of the day.
For this, all organizations annually pass the calculation in the form in one bank, which serves them. Further, the amount of the calculated limit is reported to other banks.
The way to avoid exceeding the limit:
- Collection - Use the Bank's services;
- Give out surplus amounts to the company's employee, and then return as an unused advance;
- Use the payment of salary when the company has the right to exceed the limit of the remainder at the checkout within 3 days.
Summarize
Exceed the cash limit is considered to be a problem for organizations. All companies must adhere to the procedure for conducting operations at the checkout. Central banks set the limit of residual amounts at the end of the day. If you do not adhere to the rules, you can get on administrative finesBut to avoid you need to adhere to three simple rules.
The procedure for maintaining cash transactions is applied to:
on legal entities;
on legal entities who have passed on a simplified tax system;
on individual entrepreneurs.
Cash balance limit
To maintain cash operations, the organization establishes cash balance limit(hereinafter - the cash limit)
The limit of cash balance is the maximum permissible amount of cash, which can be kept at the checkout at the end of the working day.
A separate unit (branch, representation), which has a bank account, also establishes the cash limit.
Payment agents are obliged to conduct a separate cash book on the means obtained within the framework of the activities of the payment agent and form separate PKOs for these funds. This money is not taken into account when calculating the cash limit and must fully surrender to the bank on the day of their receipt, otherwise they will be regarded as super-limit with all the ensuing consequences.
The accumulation of cash in the box office above the established limit is allowed:
On the days of payout wages, scholarships, and social payments, including the day of receiving cash with bank account on the specified payments,
On weekends, non-working holidays in case of maintenance legal entity, individual entrepreneur These days cash operations.
The head of the organization issues an administrative document (for example, the executive order) on the established dealer.
The limit of the cash balance does not need to be approved in the bank
Cash limit Organization and entrepreneur affirms independently.
Prior to the new position, the Bank's limit argued the bank on the basis of"Calculation in form No. 0408020" , approved by the Regulation of the Bank of Russia of January 5, 1998 No. 14-p.
For banks, powers are maintained to monitor the compliance of the cash discipline, including for exemption of the limit. This follows from clause 2.14 of the provisions on the rules of the organization of cash flow in the Russian Federation of 05.01.98 No. 14-p.
Banks still have to check their customers at least once every two years.
Cash documents
Cashier and to sign cash documents have the right to cashier, endowed with relevant job rights and responsibilities and familiar with them. If there are several cashiers, one of them is appointed elders. A variant is allowed, in which the cash register is performed by the head itself.
Came cash Order And the expenditure cash order is signed by the chief book or a simple accountant, and with their absence, the head or cashier. If the director itself is engaged in the director himself, then only his signature will stand at PKU (RKO).
The cash book, filled in paper, will be brocked before it started. Then the pages numbers are affixed. The inscription on the number of sheets is bonded by the seal and signatures of the director or entrepreneur, as well as the chief.
If a cash book Filled in electronic form, then the sheets are numbered automatically, starting from January 1 of each year. At the end of the day, the "electronic" tab of the cash book must be printed in two copies. To block such sheets and assure the inscription on the number of sheets is required at least once a year.
The cashier must have samples of signatures of the head, chief bookbug and accountants, signing profitable and expenditure orders. Before each adoption (issuing) of money, cashier is obliged to merge the signatures on PKO and RKO with those indicated in samples.
Events to ensure the safety of cash when conducting cash transactions, storage, transportation, the procedure and timing of inspections of the actual cash availability determine the legal entity, an individual entrepreneur. (Position number 373-P clause 1.11.)
Accounting faces
To get money under the report, the employee must write a statement every time. Having considered the statement, the head is obliged to make his own inscription about the amount and deadlines. Only if there is such a document, the cashier has the right to issue money. About the order with the list of accountable persons and the deadlines advance reports In a new position, it is not mentioned.
It is possible to issue money under the report (as before) only if the accountable person fully extended debt on previous amounts.
