The procedure for maintaining and reflecting in the accounting of cash transactions. Summary job description of a cashier-operator working on a cash register With a cashier must be concluded

Answer please. If there is a cash desk at the enterprise, is a cashier required? The deputy chief accountant does not refuse to keep a cash register. Is it obligatory in this case to draw up a combination or part-time job? Or just simply add these functions to the employment contract? Is a liability agreement required?

Answer

Answer to the question:

According to paragraph 4 of the INSTRUCTION of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, it is allowed to maintain cash transactions as a cashier , and another employee, determined by the head a legal entity, an individual entrepreneur or other authorized person from among its employees, with the establishment of the relevant official rights and obligations to him, with which he must familiarize himself with signature.

Wherein, if the staffing of the organization provides for the position of cashier, then it is possible for the deputy chief accountant to issue an internal combination or combination as a cashier. The choice of one or another option depends on what time the employee will perform additional work.

When combining professions, the employee is engaged in additional work during his usual working day(Article 60.2 of the Labor Code of the Russian Federation) for an additional fee (Article 151 of the Labor Code of the Russian Federation). To register a combination with an employee, an additional agreement is concluded to the employment contract and an order is issued in any form. For more on this, see item 1 of the Selection.

If the staffing of the enterprise does not provide for the position of a cashier, then in order to entrust the functions of a cashier to the deputy chief accountant, you need to sign an additional agreement to the employment contract and make changes to the employee's job description. This can only be done with the consent of the employee. For more on this, see item 2 of the Collection.

In addition, it is advisable to sign an agreement on full liability with an employee acting as a cashier, because. cashier is a financially responsible person. This means that he is obliged to compensate the employer for the damage caused through his fault in full. This follows from the list approved by the Decree of the Ministry of Labor of Russia of December 31, 2002 No. 85, and articles 242 and 244 of the Labor Code of the Russian Federation.

Details in the materials of the System Personnel:

1. Answer:How to apply for a combination of professions (positions)

Conditions for matching

Under what conditions can an employee combine professions (positions) in an organization

When combining professions, the employee is engaged in additional work during his normal working day. At the same time, additional work is paid and is possible only with the written consent of the employee. Such rules are established in Article 60.2 of the Labor Code of the Russian Federation.

The expansion of service areas and an increase in the volume of work performed is understood as the performance, along with one's main job, stipulated by an employment contract, of an additional amount of work in the same profession or position ().

At the same time, issue an order to the employee for additional work for additional payment by signing an additional agreement to the employment contract by the employee and the employer, which will determine both the content and volume, and the term of future work, as well as additional payment for its implementation (Article , Labor Code of the Russian Federation).

On the basis of an additional agreement to the employment contract, issue an order (in any form) to entrust the employee with the relevant work and establish additional pay. Send a copy of the order to the accounting department for the calculation and payment of additional payments to the employee.

It should also be remembered that information on combining professions, expanding service areas, increasing the volume of work, performing the duties of a temporarily absent employee without exemption from work specified in the employment contract is not included in work book employee and his personal card (, p., Rules, approved, Instructions, approved).

A question from practice: is it necessary to draw up an additional agreement to the employment contract each time, or is it enough to conclude it once if the employee periodically increases the amount of work

An additional agreement must be drawn up for each case of an increase in the scope of work.

An increase in the volume of work performed is understood as the performance, along with one's main job, stipulated by an employment contract, of an additional amount of work in the same profession or position (). At the same time, an increase in the volume of work should be distinguished from the temporary performance of duties in a different position (profession, specialty), when the employee’s labor function partially (or completely) changes. It is impossible to recognize such work as an increase in the volume of work. With a temporary increase in the volume of work, the employee, due to the intensity of labor, increases the volume of output (services provided, work performed, etc.), and the intensive work itself is temporary.

In this regard, in order to formalize the increase in the volume of work, it is necessary to conclude an additional agreement to the employment contract. Such an agreement determines not only the content, volume, amount of additional payment for the established increase, but also the term of future work (Article , Labor Code of the Russian Federation). Therefore, it is necessary to draw up an additional agreement to the employment contract every time it becomes necessary to increase the amount of work for the employee.

Question from practice: for what maximum period can a combination be established

Labor Code The Russian Federation does not set the maximum duration of the combination period (). Therefore, the parties have the right to establish a combination for any period determined by them independently.

If the combination is established for an employee with a fixed-term employment contract, then in order to avoid a disputable situation and recognize the contract indefinite term combination should not exceed the term of the employment contract itself, and it is better to immediately fix it in the combination agreement. Otherwise, the employer will have to track the deadline additionally in order to warn the employee about the termination of the combination no later than three days before the end of the fixed-term employment contract ().

A question from practice: is the expansion of duties within the position held by the employee a change in the labor function

The answer to this question depends on whether the new duties are included in the scope of the previously assigned functional duties of the employee or not.

Labor function - work according to the position in accordance with the staffing table, profession, specialty indicating qualifications or a specific type of work assigned to the employee (). The labor function is determined either by or employee (). The legislation does not establish the degree of specification of duties and reflection of the labor function of employees. This issue is up to the employer to decide.

Therefore, if, when expanding the duties of an employee, new (extended) duties fit into the functionality that is enshrined in the employment contract (instructions), then there is no change in the labor function. If the new duties go beyond the established ones, and amendments to the employment contract (instruction) are required, then the expansion will be a change in the labor function, even if these duties increase within the same position (profession).

If the expansion of duties leads to a change in the labor function, then the employer must obtain the written consent of the employee to perform additional work, revise the official salary or establish an additional payment.

Such conclusions follow from the totality of the provisions of the articles, the Labor Code of the Russian Federation and are confirmed by judicial practice (see, for example,).

Restriction on positions when combining

Can an employee combine positions of the same name

An employee cannot combine positions (professions) of the same name. Combining means additional work in another profession or position. This combination of professions (positions) differs from the temporary performance of the duties of an absent employee. In the temporary performance of duties, an employee can perform duties both in the same name and in different positions (professions). This follows from the provisions of Article 60.2 of the Labor Code of the Russian Federation.

In addition, restrictions on the combination of positions are provided for the head of the organization. Namely:

the head should not be a member of the bodies exercising the functions of control and supervision in this organization. That is, he cannot combine the duties of an auditor, auditor, etc.;
the head cannot combine the position of chief accountant. This restriction does not apply to small and medium-sized businesses, provided that they do not belong to credit. Head credit institution It is forbidden to combine the position of chief accountant in all cases.

This procedure is provided for in Article 276 of the Labor Code of the Russian Federation, as well as the Law of December 6, 2011 No. 402-FZ.

Question from practice: can an employee combine more than two positions in the same organization

Yes maybe.

There are no restrictions in labor legislation on the number of positions that the same employee can hold (). Therefore, employees have the right to combine more than two positions in the same organization.

The exception is when it works. For example, the head of an organization cannot combine the position of chief accountant in a credit institution (,).

Question from practice: is it possible for a part-time worker to set work in combination mode

At the same time, it should be remembered that the part-time worker will perform work in the combination mode within the time period determined by his employment contract. And the work time of a part-time worker can be no more than four hours a day and no more than half of the monthly norm of working time for one month (of another accounting period) ().

Making a combination for a beginner

How to establish a combination of professions (positions) for a new employee

There is no need to draw up a separate employment contract for combining with an employee.

If a combination is established for a new employee when applying for a job, then in the employment contract with him reflect both the conditions for performing the main job and the conditions for performing the combination work. On the basis of the contract and indicate in it the combination of professions (positions).

Question from practice: how to reflect the condition of combining professions in the order for employment in the form T-1

In the line “Conditions for employment, nature of work” of the order, indicate: “On the terms of combining with the position (name of position)”. The form of the order for employment is approved.

Making a combination for an already working employee

How to establish a combination of professions (positions) for an already working employee

If the combination is established for an employee already working in the organization, be sure to obtain his consent to the combination (). The consent of the parties to the combination is issued in the form (). Specify in it:

work (position) that the employee will perform additionally, its content and volume;

the period during which the employee will perform additional work;

Such requirements for registration of combination are provided for in Article 60.2 of the Labor Code of the Russian Federation.

On the basis of the concluded additional agreement, issue an order on combining professions (positions). The standard form of such a document is not provided for by law, so draw up an order in.

Question from practice: is it necessary to enter information on the combination of professions (positions) in the employee's work book

In the work book, the employer enters information about the employee, his main job, transfers to another permanent job, dismissal, as well as information about awards (, Rules, approved, Instructions, approved).

At the same time, none of the documents regulating the procedure for filling out work books (, approved, approved), do not provide for making entries on the combination of positions (professions).

Thus, it is not necessary to make an entry about the combination of positions (professions) in the work book.

A question from practice: what position should an employee who works on a combination basis indicate when signing documents: main or combined

The combination of professions (positions) is drawn up for an employment contract. On the basis of an additional agreement, they publish. The employee does not have any other place of work, and a new position is not assigned to him. Therefore, on the documents signed by the employee, he should indicate his main position. At the same time, the order on combining professions (positions) will be a confirmation of his authority in the framework of the combined activity.

Such conclusions follow from the totality of the provisions of the articles of the Labor Code of the Russian Federation.

An example of a combination of positions

Accountant of the organization V.N. Zaitseva agreed to combine her position with the position of chief accountant. Based on the employment contract, the head of the organization issued a combination of positions.

Full liability agreement

Is it necessary to conclude an agreement on full liability, if the position (profession) that the employee will combine involves the direct maintenance of commodity- material assets

If the position (profession) that the employee will combine involves direct service or the use of money, goods, and other property of the employer, then additionally with the employee ().

Combination fee

How to pay for the work of an employee who combines professions (positions)

When combining professions (positions) for an employee in addition to his earnings.

Unmatching

How to unmatch

The employee has the right to prematurely refuse to perform additional work, and the employer has the right to cancel the order to perform it ahead of schedule. The employee must be notified of the early termination of work in the combination of professions (positions) mode no later than three working days in advance. If an employee wants to prematurely refuse to perform additional work, he must also notify the employer in writing of this three working days in advance. This procedure is provided for in Article 60.2 of the Labor Code of the Russian Federation.

A question from practice: is it necessary to issue a dismissal or transfer if you want to cancel the employee's combination

There is no need.

In this case, there is no question of dismissal or transfer. When combining, a separate employment contract is not concluded and an entry in the employee's work book is not made (, Instructions approved). The combination is issued for a certain period by agreement of the parties with the issuance of the order of the head. After this period, the employee stops working in the combined profession (position) and continues to perform only the work that is provided for by the employment contract. Both the organization and the employee have the right to cancel the combination ahead of schedule by notifying the other party in writing no later than three working days in advance. This procedure is established by the Labor Code of the Russian Federation.

Ivan Shklovets,

Deputy Head Federal Service for work and employment

2. Answer:Is it possible to make changes to the job description

Yes, you can.

The need to make changes to the job description most often arises when adjusting the scope of the employee's job responsibilities. In turn, such an adjustment may be required, for example, when in an organization.

Legislatively, the procedure for amending the job description is not regulated. Therefore, the organization has the right to independently determine such an order and fix it in a local document. However, when making changes, consider the following:

the method of registration of the job description, which needs to be amended (in practice, the job description can be drawn up as an annex to the employment contract or as an independent document);
the nature of the changes made to the instruction (the changes made may or may not affect).

If the job description is an annex to the employment contract, it is advisable to make changes by preparing for the employment contract with the employee. The specified procedure should be applied regardless of the nature of the changes made to the job description. For more information on how to draw up and agree with an employee an additional agreement to an employment contract, see.

If the job description is issued in the form of a separate document and the amendments being made do not relate to the mandatory terms of the employment contract, it is advisable to make changes by preparing:

job description in new edition;
or (a document that contains a list of amendments to the current edition job description).

The job description in the new edition (changes to the job description), approve the head of the organization and.

If the job description is drawn up in the form of a separate document and the amendments made relate to the mandatory terms of the employment contract, then the organization is obliged to obtain the consent of the employee to continue the employment relationship in the new conditions. After that, changes are made to the employee's job description. To do this, in addition to changes in the instruction itself (by preparing a job description in a new edition or amendments to it), it is necessary to draw up an employment contract with an employee.
If the employee agrees to the changes, approve the new version of the job description (changes to the job description) by the head of the organization and general order.

This procedure for amending the job description follows from.

Additionally, one should take into account the fact that if the reason for amending the job description is a change in the organizational or technological working conditions in the organization, then about the upcoming changes in the employee. Namely: no later than two months before the introduction of the changes necessary for the employer. This is stated in Article 74 of the Labor Code of the Russian Federation. The specified procedure should be followed regardless of how the job description to which changes are required is drawn up (as an independent document or an annex to an employment contract).

An example of making changes to the job description, which is an independent document. The need to make changes is associated with a change in organizational working conditions

CJSC Alfa is located in Moscow. At the same time, it has separate subdivision located in Irkutsk. The job description of the chief accountant provides that the chief accountant of the parent organization A.S. Glebova is sent on a business trip to a separate division twice a year to conduct financial analysis and prepare for the submission of accounting and tax reports.

On October 9, 2007, a decision was made to close a separate division of the organization. The next day, Glebova was given a notice that her job description would be amended due to the upcoming closure of the separate subdivision. Glebova expressed her prior consent to the changes by an appropriate entry on the notice.

On December 20, 2007, a separate division of the organization was closed. The personnel department prepared:

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How to insure yourself against dishonesty and incompetence of the employee responsible for cash money turnover, we will talk in this article.

Conclusion of an agreement

It is necessary to conclude not only an employment contract with an employee hired as a cashier. Since the cashier will deal with money and, sometimes, quite large sums, we also need a standard contract on full liability.

The difference between this agreement and the liability agreement lies in the amount of damage that the employee is obliged to compensate. In the first case, the employee compensates the damage in full, and in the second - in the amount of the average monthly earnings.

The right of the employer to conclude an agreement on material liability with the cashier is confirmed by the Decree of the Ministry of Labor of the Russian Federation No. 85 dated December 31, 2002 “On approval of the lists of positions and works replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective ( brigade) liability, as well as standard forms of agreements on full liability.

Based on the above agreementcashier's liabilitywill be complete:

For the fact that the values \u200b\u200baccepted by him will be safe;

For damage caused by them in any case - both intentionally and as a result of careless or negligent attitude to the duties stipulated by the employment contract.

If the position of an employee involves work on the maintenance of material assets, then his refusal to conclude an agreement with the employer on full liability will be considered as a failure to fulfill his labor duties.

Compensation for damage

In case of damage to the employer, compensation occurs as follows:

1. In order to establish the causes and extent of damage, a commission is created with the participation of relevant specialists. The employer is obliged to find out all the circumstances before making a decision for a particular employee to pay damages.

2. The employee is obliged to give a written explanation of the cause of the damage. If the employee refuses to provide explanations, it is necessary to draw up an appropriate act.

3. Not later than one month from the date of establishing the amount of damage caused, the amount of damage not exceeding his average monthly earnings is recovered from the guilty employee, by order of the employer.

4. If the monthly period has passed or the employee does not wish to voluntarily compensate for the damage caused to the employer, and the amount of damage to be recovered from the employee is more than his average monthly salary, then only the court can recover compensation.

5. When withholding damage from an employee's salary, you need to know that from each salary payment, the total amount of deductions cannot be more than 20%, and in cases that are provided for by federal law, 50% of the employee's salary (part 1, article 138 of the Labor Code of the Russian Federation ).

Other compensation options

The guilty employee can voluntarily compensate the employer for damages in whole or in part. The employer and the employee can sign an agreement between the parties, which allows compensation for damage in installments, with payment by installments. In this case, the employee provides the employer with an obligation in writing to compensate for the damage. The document must necessarily indicate the exact terms of payments.

If the employee voluntarily agrees to compensate for the damage caused to him, then nothing is withheld from his salary, and the money is paid into the cash desk of the enterprise or transferred to his current account.

The employee can compensate for the damage caused by him by transferring property of equal value to the employer or repair the damage himself, of course, with the consent of the employer.

Criminal and administrative liability of a cashier

Liability of the cashier may also be accompanied by involvement in administrative and criminal liability.

If the cashier

Made cash payments in excess of the established amounts with third-party organizations;

Did not capitalize (or did not fully capitalize) cash at the cash desk;

Did not comply with the procedure for storing funds;

Has accumulated cash in the cashier in excess of the established limit,

such cases are recognized as a violation of the procedure for working with cash, the procedure for conducting cash transactions and give rise to bring the cashier to administrative responsibility. The commission of these offenses entails a punishment in the form of an administrative fine for a cashier in the amount of 4,000 to 5,000 rubles, and for a legal entity - from 40,000 to 50,000 rubles.

Theft by a cashier of material assets entrusted to him (appropriation of property or embezzlement of funds entrusted to him), he must be held criminally liable (Article 160 of the Criminal Code of the Russian Federation).

Bringing an employee to disciplinary, administrative or criminal liability does not exempt him from compensation for damage to the employer (Article 248 of the Labor Code of the Russian Federation).

Dismissal of a cashier guilty of causing damage to an employer

The grounds for dismissal may be:

The entry of the judgment into legal effect, which established the commission of theft at the place of work (any, even small) of someone else's property, embezzlement. (subparagraph “d”, paragraph 6, article 81 of the Labor Code of the Russian Federation) Theft can also be established by a decision of a judge or a body that has the right to consider cases of administrative offenses;

Loss of trust on the part of the management of the organization to the employee who is directly related to material values and who has committed guilty acts (clause 7, article 81 of the Labor Code of the Russian Federation).

What is unacceptable in communicating with inspectors?
What should the employee remember if the tax authorities came?
Is it worth it to settle the conflict with the inspectors on the spot?
Is it necessary to require documents from auditors?

Artem Rodionov, Chief Editor

Before checking

Actions of controllers

The result of checking the use of cash registers largely depends on your employees. First of all, from the cashier, seller or other employee who accepts money from customers. Therefore, they should be prepared in advance by talking about the likely actions of controllers. It is better to start with a list of documents of interest to them.

The cashier must be responsible for the availability and correctness of the documents located at the point of sale. Discuss this issue right away: verbally or in a contract - depending on your form of relations with employees

During cash checks, officials often pay attention to whether the cash register is registered? Therefore, in the store you need to keep a KKM registration card sealed in the tax office (Appendix No. 3 to the Procedure approved by order of the State Tax Service of Russia dated June 22, 1995 No. VG-3-14 / 36). Often, inspectors require that the card not just lie, but be visible to all buyers. You can go to meet them, although not necessarily. Paragraph 9 of the Procedure only says that such a document must be presented at the request of the controllers.

The same situation with the journal of the cashier-operator. He, like the KKM passport, must be with the director (in our case, the entrepreneur) or with his deputy, or with the chief accountant. This is according to paragraph 3.7 of the Model Rules for the Operation of KKM. And in life, tax officials demand it, checking a tent or other place of trade, where there may not be an entrepreneur. So it's better to keep a magazine and a passport next to the cash register and immediately give it to "guests". The exception is cases when it is necessary to hide errors, which we will discuss further.

In addition, the tax authorities study the contract between the entrepreneur and the seller or cashier. may ask and personal documents seller: a passport or, less commonly, a sanitary book. The contract and the sanitary book, as well as copies of the certificate of registration of an entrepreneur with a permit for the right to trade, are best kept at the workplace. It is also desirable (but not necessary!) to store papers related to KKM in the same place. This is a call log for technical specialists (form No. KM-8), copies of certificates for training cashiers - if such certificates are available 1 . It happens that the auditors want to look at other forms.

Yuri Biserov, tax consultant:

- There is such a technique - to fill up with questions. It has been well mastered by many experienced inspectors. For example, at first they will ask the seller for cash reports, and they are in the accounting department, and not at the outlet. The taxman is dissatisfied and is interested in something else. At least an agreement between an entrepreneur and an employee. Taking it, the official will probably say: “the contract is not the same, I need a labor contract, and you give paid provision services. They are two different things!” 2. Then the visitor requests, say, an agreement on the full liability of the cashier. His absence is another shortcoming. Etc. Moreover, a smart inspector usually does not attack the employee, but rather sympathizes, saying something like: "how many mistakes your boss has made." He tries to "break" the person being checked. Having believed in many violations, a person will recognize new ones without much resistance. Moreover, he is not blamed.

Formally, an agreement on full liability must be concluded with the cashier. But there's no penalty for not having it

Protection methods

How to deal with this technique? Inform the seller about what documents are needed (those mentioned above and sanitary ones), make them monitor their availability. Indicate that he will pay fines out of his own pocket (maybe partially, but he will). True, for such statements it is necessary to provide a normal salary, otherwise people will simply leave.

Another subordinate must memorize - all the documents he has are drawn up correctly. If the inspector thinks otherwise, then let him talk to the entrepreneur himself. This is how we advise controllers to respond. And, of course, the employee should be prohibited from signing any acts and other similar papers, which report about the lack of documents from the entrepreneur or errors in them. In extreme cases, the signature is acceptable, but with a mandatory clause. Its approximate text: “I have read it, all the documents are with the entrepreneur.” The text may be different. For example, the cashier reports that he does not keep records and therefore does not give explanations. Depends on the circumstances.

Also establish that the employee must immediately inform you or one of your assistants who you appoint responsible for the checks about the start of the check. Desired number mobile phone communicated to each salesperson and cashier.

An employee who does not report the start of the inspection pays all fines from his wallet. This is an unofficial rule for many entrepreneurs.

During check

Primary revision

According to the inspectors we interviewed, they often choose an object for inspection on the spot: one of several tents. Sometimes the choice is arbitrary, and sometimes not.

Yuri S., tax inspector:

- I can, as a regular customer, purchase something and check if they gave me a check. If not, then the checker is found. I always look at price tags. Those who draw them carelessly, it is easier to find violations of the law on cash registers.

Therefore, the price tags must be monitored carefully (see article in SP No. 3, 2007, p. 38 - Note ed.). As for checks, some individual entrepreneurs instruct sellers to break through all small purchases (within 100 rubles). The savings from concealment are small, and they are most often under control 3 . In addition, experienced employees often recognize inspectors by how long they look at the goods, or rather the price tags.

At the time of the audit, auditors often prohibit work. Such a verbal ban is illegal, but it is better to put up with it. Difficulty responding to controllers and serving customers at the same time

Well, if several nearby points are being checked, then it becomes known as soon as the inspectors go to the first of the merchants. “The rest immediately start working properly or close the tents, which is not forbidden,” one of the interviewed officials told us sadly.

Realizing their visibility, the tax authorities are trying to catch on trifles. One of them is non-compliance with the algorithm for working with a check (see Table 1), for example, issuing it separately from change. It happens that controllers provoke the seller (saying something like “faster, I'm in a hurry and I don’t have a check”). However, this is becoming less and less common now. Often such actions are expressly prohibited. For example, in Moscow - the procedure for organizing work to control the use of CCPs (clause 4.1), approved by order of the tax administration of June 29, 2004 No. 189. Complaining there about a provocation, it is possible (although difficult) to achieve the abolition of the fine.

Table 1. Algorithm for issuing a check

No. p / p	Due action	Our comment
	Accept money, clearly naming their amount and putting it in front of the buyer
	Print receipt	You can not immediately (before the check) give out the goods or change. This is already a serious violation. It threatens with a fine for non-use of the CCP. Many people get on it
	Report the amount of change and issue it together with a check. Then (not earlier!) You can transfer the goods	It is advisable to give the goods along with the check. So established by paragraph 27 of the exemplary rules retail(approved by the letter of Roskomtorg dated March 17, 1994 No. 1-314 / 32-9). You can put a thing right behind the check - the law on cash registers will not be violated. You can not first offer a product, and then a check. Officials will announce work without cash register

Inspectors are serious about cashiers who do not give out part of the change. So, suspecting controllers, your employee should be especially scrupulous.

Example

The client paid 355 rubles for a product worth 352.2 rubles. The check was broken for 352.2 rubles, but the change was not returned to the buyer. Consequently, 2.8 rubles (355 - 352.2) were not carried out through the cash register. So the tax authorities decided, imposing a fine under article 14.5 of the Code of Administrative Offenses of the Russian Federation (for individual entrepreneurs - from 3 to 4 thousand rubles, for a company - 10 times more). The merchant managed to challenge the recovery: the price of the goods corresponded to the amount on the check. He's punched right. The lack of change is a consumer fraud, but the businessman was not accused of this. Officials illegally demand a fine - concluded the Federal Arbitration Court of the East Siberian District (decree of July 24, 2006 No. A33-4716 / 06-Ф02-3652 / 06-С1). The taxpayer got away from a serious punishment. And it all started with a conflict around 3 rubles.

The penalty for non-use of CCM is charged, even if the cheapest purchase is not broken

Dangerous situations are often created by the inspectors themselves, refusing small change. Having heard: “no change is needed”, it is better to be alert and give the buyer everything to the penny. Even if he does not take the money, it will be his will. The entrepreneur will comply with the law.

Problematic sometimes become purchases for an even amount. For example, an inspector may require a weighted product worth 300 rubles. The seller, saying that you can’t measure that much, will let you go for a slightly smaller amount (299.94 rubles), immediately punch a check for it and issue it along with the purchase. Only then will he return the change, and it will be too late. The tax officer will declare a violation: the check was transferred earlier than the change and its amount is less than that received by the cashier. This equates to non-use of KKM 4 . In the considered case, it was possible to get away from the fine - through the court (resolution of the Federal Arbitration Court of the North-Western District of September 25, 2006 No. A56-2487 / 2006). Difficulties would not have arisen if change had been attached to the check. The seller and the cashier should know this rule by heart.

Suppose, despite all the precautions, the check is not broken, or its amount is less than it should be. The auditors will present their documents. Then the cashier is immediately obliged to carry out the entire purchase at the checkout, not paying attention to the prohibition of visitors. This should be required of the staff. Such actions are illegal, but the operation will be reflected in the fiscal memory of the cash register. You can claim that all money is taken into account. It is difficult for officials to refute the testimony of cash counters and prove a violation.

In conflict situations, the second part of control is inevitable (and occurs in others) - documentary. It usually begins with the fact that the "guests" enter the tent or demand to show other documents on the KKM.

Legal consultation

About using forms

Artem Zuykov, log expert:

Compliance with the law on the use of cash registers is also checked for those who use strict reporting forms (BSO). Officials look to see if these forms are issued and by whom they were made.

An individual entrepreneur is not entitled to print them on a printer himself. They must be issued by a printing house, the Russian Ministry of Finance said in a letter dated September 27, 2005 No. 03-01-20 / 5-193. There is no such limitation in the law. The court does not take it into account (decree of the Federal Arbitration Court of the Volga District dated February 2, 2007 No. A65-19217 / 2006-SA3-38, etc.). But it's easier to work with typographical documents.

Do not forget to keep a book of accounting for strict reporting forms. Its necessity is stated in paragraph 16 of the Regulations, approved by Decree of the Government of the Russian Federation of March 31, 2005 No. 171. It should be numbered and laced. The last page indicates the number of sheets and the date when the book was signed by the IP. In addition, a seal or stamp, if any, is affixed.

There is no general form of the document. The businessman develops it himself. Usually two sections are enough. The first one contains the date of receipt of the forms, their name (for example, a receipt), details (series and numbers) and quantity. The second provides the same information on the disposal of BSO.

Table 2. Possible actions of the cashier after taking the testimony of cash register

Reconciliation result: amount broken per day:	Conclusions of the tax authorities	Possible actions of the cashier
Matches with cash at the checkout	No violations found	Emphasizing compliance, you can refute the accusations of working without CMC (if any)
Less than the amount of cash on hand	Work without KKM is revealed. Penalty for individual entrepreneurs from 3 to 4 thousand rubles	When the discrepancies are small, there is a chance to justify. The seller can say that he made a mistake in the change or at the cash desk is the amount received at the beginning of work for exchange (it is withdrawal slip held by the accountant). Another option is personal money at the box office. This is prohibited, but does not entail a fine. It’s bad that the tax authorities are aware of the tricks and often ask the employee in advance: are there any unreceived funds in the cash desk?
More than the amount of cash on hand	Unclaimed revenue. Penalty for individual entrepreneurs from 4 to 5 thousand rubles	It is easier to defend here than in the previous case. If the difference is insignificant, then the cashier can explain it by his mistake: he gave extra change to one of the buyers or did not receive money from him. In case of significant discrepancies, the individual entrepreneur took part of the money from the cash desk for settlement with the supplier. The issued expense note is with the accountant

Inspection and documents

A number of authorities have the right to inspect commercial premises. In accordance with Article 27.8 of the Code of Administrative Offenses of the Russian Federation, it is allowed for those who draw up the protocol. For audits on KKM, these are tax authorities and police officers - it follows from Article 28.3 of the Code of Administrative Offenses of the Russian Federation. Other authorities do not have such a right, so they should not be allowed for inspection - we suggest giving such an indication to the seller.

Before the start of trading, the data for the end of the previous day (columns 9 and 10) and for the beginning of the current day (column 6) must be filled in the journal of the cashier-operator

Trade Inspection is a special case. On the one hand, she is allowed to write out protocols on work without a cash register (Article 23.49 of the Code of Administrative Offenses of the Russian Federation). On the other hand, control over work with cash registers is entrusted to the tax authorities and the police (Article 7 federal law dated May 22, 2003 No. 54-FZ). Therefore, inspection attempts by trade inspectors can also be stopped.

It is even better to explain to subordinates that it is advisable not to issue the cashier-operator log to the inspectors if it does not reflect the meter readings for yesterday. In other words, columns 9 and 10 are not filled in on this date. Such actions show that the IP did not take into account the proceeds - it is confirmed in a number of letters (for example, dated November 30, 2005 No. 09-24 / 87838, published by the Federal Tax Service of Russia for Moscow). The fine here is from 4 to 5 thousand rubles (from an entrepreneur), 10 times more - from a legal entity (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). In court, an individual is often released from punishment (an example is the decision of the Federal Arbitration Court of the Urals District of March 22, 2007 No. A47-7862 / 06) 5 . But it is better not to bring the matter to a dispute. Is there a bug in the magazine? It’s easier to say that he is with an accountant or an individual entrepreneur. This is allowed (read about filling out the journal in SP No. 3, 2006, p. 37 - Note ed.). Of course, we are not talking about situations where the magazine lies along with cash documents and is visible to "guests".

Table 3 Explanatory. Profitable and dangerous arguments

No. p / p	Argument
Arguments that have helped entrepreneurs
	There was no change at the checkout. The seller took the money for change from his wallet. Hence, there is an excess of cash at the cash desk (compared to the readings of cash register counters). The tax authorities are accused in vain of working without cash registers. So said the businessman, and after him - the judge (ruling of the Federal Arbitration Court of the North-Western District of March 5, 2007 No. A56-48435 / 2006)
	The seller mistakenly did not give change. Therefore, there is an excess of money in the cash register. Work without CCP has not been proven - the court decided (Decree of the Federal Arbitration Court of the Volga District dated August 31, 2006 No. A65-1169 / 2006-CA3-38). The argument does not guarantee victory for the businessman. Sometimes officials win such cases. But it's better to have some defensive evidence than none.
Arguments that have been used against entrepreneurs
	The check was not immediately broken - the cash desk was busy (by another seller who released the goods). With a similar “argument”, the taxpayer admitted to violating the rules for working with cash registers. He was fined (Decree of the Federal Arbitration Court of the Moscow District of December 27, 2006 No. КА-А41/12416-06)
	The check was broken after the goods were sold - the seller indicated in the explanatory note. This is a violation of Article 5 of the Law on CCP (Federal Law of May 22, 2003 No. 54-FZ) - the check must be issued at the time of payment. So the court recognized and agreed with the fine (ruling of the Federal Arbitration Court of the North-Western District of February 7, 2007 No. A66-5984 / 2006). We note from ourselves - it is more convenient to break through the check, but not to admit to being late. Then it is very difficult to prove guilt.
	The entrepreneur in the explanatory note said that work without a cash register was allowed, but through the fault of the seller. He was warned about the need to use the cash register. However, the court fined the entrepreneur (Federal Arbitration Court ruling Central District April 27, 2005 No. А14-15954/2004/492/18). He is responsible for the subordinate
	In the explanatory note, the employee himself admitted the violation and this became one of the evidence of the IP's guilt (decree of the Federal Arbitration Court of the Ural District of April 6, 2006 No. Ф09-2441 / 06-С1). We advise you to ban such explanations. It's better to refuse to testify
	KKM was not used, as I was distracted by the layout of the goods - the cashier said. The court reasonably considered this to be evidence of the taxpayer's guilt (Resolution of the Federal Arbitration Court of the Volga District dated April 18, 2006 No. A57-811AD / 05-10)

Officials compare information from other documents on cash registers with information on the cash register itself. Any discrepancy (for example, in the numbers of the TsTO ice cream) is interpreted as a violation. Although often due to the errors of the mechanics of the center Maintenance(details in SP No. 3, 2006, p. 16 - Note ed.). So the seller should not panic when such violations are found. It is necessary to remember exactly where the inconsistencies are identified and inform the entrepreneur. Then, together with the CTO, the causes of inconsistencies are determined.

If you accept payment by credit cards, then this amount is taken into account in revenue when the use of cash registers is checked

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

Based on the results of the audit, the controllers must draw up an act. This rule is not always followed. Sometimes the act is issued along with the protocol only for violators. Then we recommend that the merchant be present at its registration. Not to get to know him. It is much more important to follow the explanations of the employee who did not break the check. They can both get rid of a fine, and vice versa - become an argument “for” punishment. Therefore, it is advisable for an entrepreneur to get information from the seller himself and decide what to say to the tax authorities and what to keep silent about. Such arguments are given in table 3. It is for both the entrepreneur and his subordinate - if he begins to communicate with the auditors.

When drawing up the protocol, you must be informed of your rights (not to testify against yourself, etc.). If this did not happen, indicate in the explanation: “my rights were not explained to me.” This phrase is a common reason for canceling a fine.

It happens that the inspectors offer to do without the act and "negotiate in an amicable way." Sometimes you can go for it when you are sure: the inspectors are officials, and not impostors working under their guise. But don't be too generous. They may demand too much from you, saying that the official fine for working without a cash desk is 40 thousand rubles. Don't believe. These amounts are for legal entities. This is clear from Article 14.5 of the Code of Administrative Offenses of the Russian Federation. Sanctions from an entrepreneur - from 3 to 4 thousand rubles. So much is taken from officials, they include an individual entrepreneur (Article 2.4 of the Code of Administrative Offenses of the Russian Federation).

Legal consultation

Request documents

Yuri Biserov, tax consultant:

Is it necessary to check the availability of authority for those who came to check the use of cash registers? We think it's best to check. Not in order to identify impostors, checking under the guise of tax officials and the police. These, if they want, will forge any identity.

Having looked through (and, if necessary, asked) the documents from the official controllers, the individual entrepreneur will show that he will not be a silent participant in the audit, to whom anything can be attributed. Therefore, let's say - officials must have certificates, and in addition - a decision (instruction) to conduct an inspection. It reports either the object being checked (entrepreneur such and such), or a group of them (checking outlets in such and such a market). If there is a discrepancy with your data or there is no instruction, you can not let the controllers. However, you have to be very careful here. In particular, the police almost never have decisions to check, but it is dangerous to argue with them. Once the policeman will leave, and then he will be able to recoup. Also, tax officials can constantly go to those who disrupted their work.

In the absence of instructions, it is better to contact the inspectorate or the police department (depending on which department the inspectors are from). Let's say the credentials are confirmed. Then we recommend that you accept the auditors, explaining that with your request you simply defended yourself from possible impostors. Remember the unwritten decision - it will come in handy if you begin to challenge the results of the check. Her dubious status must be mentioned when complaining, for example, to the tax office.

1 The need to train cashiers follows from paragraph 2.1 of the Model Rules for the Operation of KKM. But there are no requirements for it. There is no penalty for not having it.

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

3 We talk about the existing practice, and do not call for accepting money without a cash register. Sometimes it is even meaningless (for example, with UTII).

4 If not the entire purchase price has been broken, then this is work without cash register. So decided the Plenum of the Supreme Arbitration Court (Decree of July 31, 2003 No. 16).

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

Vasiliev Yu.A., General Director of the KG "Ayudar", Ph.D.,
author of the book "Annual Report-2004"

In the economic life of an organization, situations often arise when it has to pay in cash. Registration of such operations in accounting does not cause special difficulties. Questions mainly arise on value added tax: is it possible to accept the "input" VAT for deduction if the goods (works, services) were paid for in cash, and the seller did not issue cash receipt? Or you have all the necessary documents to offset the tax, but VAT is not allocated in the cash receipt on a separate line?

In addition, certain points are not clear when business entities use cash registers: is it necessary to use cash registers when calculating collateral (loans)? in case of return of sums of money by accountable persons? Which organizations should use cash registers in their work?

The answers to these and some other questions, a review of letters from specialists from the Ministry of Finance and tax services explaining this or that situation, as well as possible violations when working with cash and measures of responsibility for them are presented to your attention in this article.

The procedure for conducting cash transactions

To work with cash, an organization must have a cash desk and comply with the requirements established.

The cashier is responsible for the safety of the valuables in the cash desk of the organization. An agreement on full individual liability must be concluded with the cashier. In small organizations, the chief accountant can perform the functions of a cashier.

Cash balance limit

The amount of cash that can be left at the cash desk at the end of the working day is limited. The size of the limit is set by the bank serving the organization, and, if necessary, can be revised (including during the year).

Banks periodically check firms for adherence to cash discipline. Their competence includes, in particular, monitoring compliance with the cash balance limit. The right of the tax authorities to control the cash limit is not enshrined in any of the regulations, so they cannot conduct such checks. This confirms, for example, Letter of the UMNS for Moscow dated December 18, 2003 No. 11-24 / 69763.

to administrative responsibility for non-observance of the procedure for keeping free cash, as well as the accumulation of cash in the cash desk in excess of the established limits provided for Art. 15.1 Administrative Code of the Russian Federation, the company can be attracted only by police officers ( Art. 23.3 of the Code of Administrative Offenses of the Russian Federation) and the tax office ( Art. 23.5 of the Code of Administrative Offenses of the Russian Federation). That is, bank employees can check the cash balance limit, and if they find violations, they are required to reflect them in the certificate and send it to the tax office. And only after that, the inspection can fine the company for 40-50 thousand rubles, and the head, chief accountant and cashier - for 4-5 thousand rubles.

The question arises: how is a fine collected in case of violation of the limit - for each exceeding it or once? The answer will depend on who and when discovers these violations. The point is that according to Art. 4.4 Administrative Code punishment is imposed for each committed administrative offense. Moreover, if cases of several committed violations are considered by the same body, then the punishment is imposed within the limits of only one sanction, and if by different bodies (or at different times), a fine will be levied for each violation.

Maximum amount of cash payments

Instruction of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U the maximum amount of cash settlements between legal entities for one transaction was set - it is 60,000 rubles.

The maximum amount of cash settlements refers to settlements carried out within the framework of one agreement concluded between legal entities. When calculating both for one and for several monetary documents, this amount cannot be exceeded. This opinion was expressed in a joint Letter of the Central Bank of the Russian Federation dated 02.07.02 No. 85-T and Tax Ministry of the Russian Federation dated 01.07.02 No. 24-2-02 / 252.

If cash settlements are carried out between entrepreneurs without forming a legal entity (PBOYuL) or between a legal entity and PBOYuL, then there are no restrictions on the amount of such payments by law.

Options for processing cash settlements with customers, allowing to minimize the costs of the enterprise

Recommendations on the use of certain cash settlement schemes will be considered from the point of view of the mutual benefit of the transaction for both the seller and the buyer.

The most acceptable (and this is obvious) is the situation that allows the sold goods (under the “big contract”) to be divided into parts (several “small contracts”) worth no more than 60,000 rubles. and draw up a separate sale and purchase agreement for each of them. Then the cash limit will be saved. But you need to take into account, firstly, that the contracts at the time of the audit must be available and signed by both parties in order to avoid disputes with the tax authorities. Secondly, it is desirable that “small” contracts should not be connected with each other even indirectly, that is, one contract should not refer to another. For example, the phrase “shipment of goods under contract No. 1 will be made only after the receipt of money under contracts No. 1 and No. 2” suggests that these contracts are a single whole.

If it is impossible to break up a “big contract” for the sale of goods, then there are several options for processing settlements. Which one to choose, decide, after weighing all the "pros" and "cons" of the enterprise.

Let's consider options for processing payments for specific example. Let's pretend that received at the cash desk of the enterprise from the buyer sum of money for sold goods in the amount of 200,000 rubles .

Option 1.

The organization accepts at the cash desk from the buyer 60,000 rubles. The remaining 140,000 rubles. are issued as payment through an accountable person who, on the basis of the seller's power of attorney, received money from the buyer and then returned them to the seller's cash desk.

With such a settlement scheme, it is immediately clear that payments were made between the same legal entities, within the framework of the same contract, and, therefore, the cash settlement limit was violated. The buyer may be held liable for Art. 15.1 Administrative Code of the Russian Federation. In relation to the seller, neither the Code of Administrative Offenses of the Russian Federation, nor the Tax Code of the Russian Federation provides for liability for "excessive" cash payments.

Thus, the use of this option is quite risky; rather, it is calculated on the inattention of the inspection bodies or on the remoteness of the inspection in time (according to Art. 4.5 Administrative Code of the Russian Federation the limitation period for bringing to administrative responsibility is two months from the date of committing an administrative offense).

Option 2.

The buyer purchases bills (possibly from the seller's bank) in the amount of 200,000 rubles. The face value of each bill must not exceed 60,000 rubles. Then, with these bills, the buyer will pay the seller for the shipped goods.

In this case, there are no cash settlements between legal entities in excess of the standard.

The disadvantage of this scheme is that it will take time to complete additional transactions with the bank, and, possibly, there will be additional costs for bank services (at least for the purchase of blank bills of exchange).

Option 3.

The seller enters into an agreement with a private entrepreneur for the sale of goods in the amount of 199,900 rubles. The entrepreneur sells this product to the buyer in the amount of 200,000 rubles.

This scheme is based on the non-extension of the requirement for the entrepreneur to comply with the cash settlement limit - it is introduced only in relation to legal entities, to which PBOYuL does not apply according to paragraph 2 of Art. 11 Tax Code of the Russian Federation. Its disadvantages include the fact that, firstly, such an entrepreneur must be online, that is, take part in the transaction as soon as the buyer arrives with cash. Secondly, it is unprofitable if the entrepreneur switched to paying a single tax under a simplified system with the object of taxation "income". It should also be taken into account that the use of special tax regimes by an entrepreneur deprives the buyer of the opportunity to accept VAT for deduction.

Entrepreneur and cash book

In many regions, the issue of maintaining a cash book, the execution of cash receipts and debit orders by entrepreneurs using the simplified taxation system and UTII remains quite controversial. Inspection authorities have repeatedly imposed fines on merchants for Art. 15.1 Administrative Code for non-compliance with cash discipline. In particular, for the absence of a cash book, which, in their opinion, must be kept on the basis of item 4Art. 346.11 and paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, which say that for firms and entrepreneurs transferred to UTII or using "simplification", the procedure for conducting cash transactions is preserved. Considering that, in accordance with paragraph 3 of Art. 23 of the Civil Code of the Russian Federation entrepreneurial activities of citizens are subject to the same rules as the activities of firms, the tax authorities concluded that entrepreneurs are required to comply with all the rules established The procedure for conducting cash transactions. That is, when receiving money from buyers, they must not only knock out cashier's checks, but also at the end of the day draw up an incoming cash order for total amount revenue. The same applies to the "consumables" that the entrepreneur supposedly has to draw up before spending his money.

Defending your case in disputes with tax authorities, you can use the following arguments. Firstly, clause 44 of the Procedure for conducting cash transactions indicates the mandatory application of this document by all enterprises and not entrepreneurs! The very concept of "enterprise" is not established by either tax or civil legislation. However, according to the customs of business turnover, an enterprise is understood as a firm, a legal entity.

V Letter of the Ministry of Taxation of the Russian Federation of September 20, 2004 No. 33-0-11 / [email protected] canceled Letter No. 33-0-11 of the Ministry of Taxation of the Russian Federation dated 01.10.04/ [email protected] , it was explicitly stated that for individual entrepreneurs applying special tax regimes, it is legally established to maintain tax accounting indicators of their activities, necessary for calculating the tax base and the amount of tax, on the basis of the book of accounting for income and expenses (for individual entrepreneurs applying the simplified taxation system), They do not have a cash register.

In addition, due to item 7Art. 3 Tax Code of the Russian Federation all irremovable doubts, contradictions and ambiguities of laws are interpreted in favor of the taxpayer, therefore, even if the case goes to court, entrepreneurs have every chance to win the dispute.

Next, we will consider issues related to the use of cash registers in organizations, along the way paying attention to letters of recommendation from specialists from the Ministry of Finance, tax services and the existing arbitration practice.

On the use of cash registers

Registration of CCP

Letter No. 33-0-11 of the Ministry of Taxation of the Russian Federation dated May 12, 2004 [email protected] the list of models of cash registers allowed for registration has been supplemented. Previously, such lists were given in letters of the Ministry of Taxes of the Russian Federation dated 12/17/03 No. ШС-6-33/ [email protected] , dated 06.02.04 No. 33-0-11/ [email protected] and dated 10.03.04 No. 33-0-11/ [email protected] .

According to Letter No. 33-0-11 of the Ministry of Taxation of the Russian Federation dated October 1, 2004 [email protected] CCP must be registered with the tax authority in which the organization or individual entrepreneur is registered in accordance with paragraph 1 of Art. 83 Tax Code of the Russian Federation and in the controlled territory of which the taxpayer makes cash payments related to the sale of goods, the performance of work, the provision of services.

Penalties

V Letter No. 33-0-11/584 dated September 19, 2004 from the Ministry of Taxation of the Russian Federation clarified that for the lack of a TsTO seal on a cash register, an organization or an entrepreneur can be fined as for not using a cash register, that is, according to Art. 14.5 Administrative Code. However, this approach is only partially correct - when it comes to the absence of the main seal of the technical service center. In all other cases (and this is confirmed by judicial practice), no fine will follow. So, it is impossible to fine an organization whose cash register does not have an additional self-adhesive TsTO seal (decision of the Moscow Arbitration Court dated 04.08.03 on business № А40-25493/03-12-299, rulings FAS MO dated 18.02.04 No. КА-А40/648-04, FAS SZO dated February 24, 2004 No. A56-23812 / 03).

The absence of a service center hologram on the cash register also does not give grounds for imposing a fine for non-use of cash registers ( Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 30, 2004 No. 14447/03).

For retail organizations

V Letter No. 33-0-14/300 dated April 21, 2004 from the RF Ministry of Taxation indicated that the system of settlements of several organizations with customers through a single cash center does not meet the requirements Federal Law No. 54-FZ(Further - Law on CCP). In the case of the sale of goods, each organization must use a cash register.

For enterprises dealing with the reception scrap metal from the population

Letter No. 33-0-11/281 dated April 9, 2004 of the Ministry of Taxation of the Russian Federation clarified that cash settlements of organizations and individual entrepreneurs when accepting scrap metal from the population must be carried out without fail using cash registers.

For lawyers and notaries

V Letter dated 14.04.04 No. 33-0-11/ [email protected] The Ministry of Taxes of the Russian Federation reported that the provisions Art. 2 of the Law on CCP legal relations connected with the payment of notarial acts do not apply. At the same time, when paying in cash, it is mandatory to reflect it in the register of registration of notarial acts, which is the primary accounting document.

Letter No. 33-0-11 of the Ministry of Taxation of the Russian Federation dated May 28, 2004 [email protected] clarified that bar associations (including lawyer offices) and notaries, when carrying out activities provided for Russian legislation, not subject to Law on CCP and should not use cash registers in such activities.

For insurance agents

V Letter of the Ministry of Finance of the Russian Federation No. 24-07/04-01 dated 02.02.04 indicated that if insurance premiums on behalf of and on behalf of the insurance company using strict reporting forms approved by the Ministry of Finance on the presentation of Rosstrakhnadzor by letters dated 23.02.94 No. 16-37 and dated 16.06.94 No. 16-30-63, receives an insurance agent acting on the basis of a commission agreement concluded with an insurance organization, then the contributions received by him are equivalent to the contributions paid by the insured directly to the insurance organization. At the same time, the received cash must be paid by the insurance agent to the account of the insurance organization-principal by transferring cash using cash registers to the cash desk of the insurer without reflecting the receipt of these funds to the cash desk of the agent himself or by transferring funds to the account of the insurance organization in a non-cash form e.

A similar opinion was expressed by the Ministry of Taxes of the Russian Federation in Letter dated June 30, 2004 No. 33-0-14/420 “On the use of cash registers by insurance agents”.

For organizations providing personal services to the population

In accordance with Letter No. 33-0-14/328 dated May 12, 2004 of the Ministry of Taxation of the Russian Federation when providing services for the repair, replacement of doors and the change of mortise and overhead locks, organizations and individual entrepreneurs can use approved Letter No. 16-00-30-33 dated April 20, 1995 of the Ministry of Finance of the Russian Federation(subject to clarifications provided Letter of the State Tax Service of the Russian Federation dated March 31, 1998 No. VK-6-16/210) forms of strict reporting forms BO-1, BO-3 for registration of cash settlements with the population without the use of cash registers.

For organizations providing photography services

V Letter No. 33-0-13/682 dated October 25, 2004 from the Ministry of Taxation of the Russian Federation states that organizations and individual entrepreneurs who have switched to paying UTII must use cash registers, respectively, issue cash receipts and (or) strict reporting forms (in the cases listed in item 2,3 art. 2 of the Law on CCP).

When providing photographic services, organizations and individual entrepreneurs have the right to use strict reporting forms for accepting cash from the public according to the forms BO-3, BO-9 and BO-11 (02) approved Letter No. 16-00-30-33 dated April 20, 1995 of the Ministry of Finance of the Russian Federation(subject to clarifications provided Letter of the State Tax Service of the Russian Federation dated March 31, 1998 No. VK-6-16/210).

For organizations providing services in road transport

Letter of the Ministry of Taxes of the Russian Federation dated 04.06.04 No. 33-0-11 / [email protected] contains a list of CCP models included in the state register of cash registers for the service sector in road transport (in a taxi). Among them: HELIOS-003F, Mercury-120F, etc.

For organizations providing paid legal services

Letter No. 33-0-09/524 of August 24, 2004 of the Ministry of Taxation of the Russian Federation clarified that for organizations and individual entrepreneurs providing paid legal services, the Ministry of Finance did not approve any receipts for accepting cash from the population as strict reporting forms, and, therefore, cash payments for these services should be carried out using CCP or through credit calculations.

Application of CCP and collateral (loan)

Letter No. 33-0-11/320 of the Ministry of Taxation of the Russian Federation dated May 5, 2004 “On the use of cash registers” clarified that settlements on a pledge (loan) are not trading operations or a type of service provision, therefore, it is not required to apply CCP in this case (a similar point of view was expressed in Letter No. 33-0-09/691 dated November 2, 2004 of the Ministry of Taxation of the Russian Federation).

When selling valuable papers organizations and entrepreneurs may not use a cash register ( paragraph 3 of Art. 2 of the Law on CCP). At the same time, settlements for payment for the services of a broker who is a professional participant in the securities market must be made using CCP.

Application of CCP when returning accountable amounts

Until recently, there was no consensus among the tax authorities on the use of a cash register when returning accountable amounts. So, some specialists of tax services adhered to the position that in these cases it is necessary to apply CCP.

In the letters of the Ministry of Taxes of the Russian Federation dated 16.09.04 No. 33-0-11/585 and from02.11.04 № 33-0-09/691 based paragraph 1 of Art. 2 of the Law on CCP it was concluded that when returning accountable amounts, it is not necessary to use CCP. This is due to the fact that it is necessary to use a cash register if personal funds of an individual are deposited into the cash desk of an organization (to pay for goods, works, services). The return of accountable amounts is not connected with payment for goods (works, services).

In addition, the tax authorities pay attention to the fact that in the case of the return of accountable amounts, the maximum amount of cash settlements between legal entities does not apply.

Cash receipts and tax deductions for VAT

Ministry of Finance in Letterdated 05.01.04 No. 16-00-17/2 led Mandatory list of details on the cashier's check . The receipt issued to buyers (customers) should reflect the following details: the name of the organization, its identification number, the serial number of the cash register, the serial number of the receipt, the date and time of the purchase (service), its cost, a sign of the fiscal regime. Also, the check may contain other data provided for technical requirements to the KCT. In addition, the letter states that cash receipt is the primary accounting document .

To accept VAT for deduction in a cashier's check issued for cash settlements to legal entities or entrepreneurs, the tax amount must be highlighted in a separate line (letters of the Ministry of Taxation of the Russian Federation dated 10.10.03 No. 03-1-08/296311-AL268 and dated 13.05.04 No. 03-1-08/1191/15, UMNS of the Russian Federation for Moscow from 12.05. 04 № 24-11/31529 ).

In the absence of a cash receipt (a document confirming the fact of payment for goods), the VAT deduction cannot be applied (even if there is a receipt for the receipt order and an invoice), since the conditions listed are not met in paragraph 2 of Art. 171 Tax Code of the Russian Federation and necessary for tax deduction is a requirement Letters of the Ministry of Finance of the Russian Federation dated 17.06.04 No. 03-03-11 / 100"On the need for a cash receipt to apply the deduction for value added tax".

However, one can argue with such a position of specialists of the Ministry of Finance. First, the tax legislation does not contain a list required documents, confirming the fact of payment for goods. Secondly, the receipt for the income cash order(PKO), issued at the time of receipt of cash at the cash desk ( Clause 13 of the Procedure for Conducting Cash Transactions), is a primary document - its form is contained in the album of unified forms of primary accounting documentation for accounting for cash transactions. Moreover, as in the PKO, when filling out the receipt, the amount of VAT must be allocated or indicated “without tax (VAT)”.

For your information:Decree of the FAS SZO dated 05.04.04 No. A26-4584 / 03-212 it is determined that non-selection in the payment document (in receipt and cash order) VAT is not a basis for refusing to apply a tax deduction, since the document serving as the basis for accepting the tax amounts presented for deduction or reimbursement is an invoice.

Arbitration practice

Presidium of the Supreme Arbitration Court of the Russian Federation in their decisions of 03.08.04 № 5960/04 and № 6902/04 radically changed the practice of collecting fines for non-use of cash registers in cases where the seller does not knock out a check to the buyer. Now not only the employee, but also the retail organization itself will be responsible for this. The Court held that it was the responsibility of the organization to ensure compliance Law on CCP.

Came to a similar conclusion SAC RF and in Decree of 28.09.04 No. 6429/04. The judges stated the following: “Bringing an individual to administrative ... responsibility does not exempt a legal entity from administrative responsibility for this offense”.

As you know, organizations and individual entrepreneurs can make cash payments without the use of cash registers in the case of providing services to the public, provided that they issue the appropriate strict reporting forms approved by the Government of the Russian Federation ( paragraph 2 of Art. 2 of the Law on CCP). But so far, the Government of the Russian Federation has not established the procedure for approving forms of strict reporting forms, so taxpayers should be interested in the decision made FAS Far Eastern District v Decree No. Ф03-А73/04-2/206 dated 10.03.04: nThe imposition of a fine for making cash settlements with the population without the use of cash registers (providing services to the population for organizing driving courses) is unlawful, since the forms of cash receipt orders used by the taxpayer in settlements with the population are documents of strict accountability.

However, it should be noted that the court this case made a controversial decision. The fact is that, referring PKO to strict reporting forms, he referred to Letter of the Ministry of Finance of the Russian Federation dated February 24, 1994 No. 16-39"On the approval of strict reporting forms", which approved the forms of documents of strict accountability (including PKO in the form No. KO-1) used in settlements with the population only by enterprises of the Central Union of the Russian Federation (consumer cooperation). In this regard, we believe that such a decision of the court should be treated with some caution - first of all, it should help those organizations that already have a similar situation. For the rest, I would like to emphasize a number of important points.

Arbitration courts, when deciding on similar cases relating to the period of validity of the invalidated Law of the Russian Federationfrom 18.06.93No. 5215-1 "On the use of cash registers in the implementation of cash settlements with the population", always sided with the tax authorities (see, for example, FAS TsO dated 09.12.03 No. A54-1923A / 03-s2; FAS UO dated 16.07.03 No. Ф09-2086/03AK).

If you decide to use the forms of "prikhodnikov" as documents of strict accountability, then do not resort to the help of computer technology. Such forms, being printed products, should be produced only in printing houses - attention is drawn to this in the Information of the Ministry of Finance of the Russian Federation of December 26, 2002 No. 16-00-24 / 61 “On affixing identification number taxpayer on strict reporting forms. It should also be borne in mind that the still valid Letter of the Ministry of Finance of the Russian Federation dated 23.08.01No. 16-00-24 / 70 “On strict reporting documents when making cash settlements with the population”, which regulates the procedure for using strict reporting documents, according to which strict reporting documents, along with indicators characterizing the specifics of transactions being processed, must contain the following mandatory details:

- stamp of approval;

- the name of the form of the document;

– six-digit number;

- form code All-Russian classifier management documentation (OKUD);

- the date of the calculation;

- name and code of the organization according to the All-Russian classifier of enterprises and

organizations (OKPO);

- TIN code;

– type of work (services) provided;

- units of measurement of services rendered (in kind and monetary terms);

- the name of the position of the person responsible for the business transaction and

the correctness of its design with a personal signature.

If necessary, as indicated in the letter, the approved forms of strict reporting documents can be supplemented with details corresponding to the type of activity of the enterprise or organization. At the same time, all details provided in the approved forms remain unchanged; deletion of individual details is not allowed. If one or another line provided for in the approved form of a strict reporting document is not filled in due to the organization's lack of relevant indicators, then it is crossed out.

But the mandatory registration of strict reporting documents with the tax authorities, which the tax authorities insist on, is not required - this is not established by the current legislation. Taxpayers are required to register only cash registers. This position is supported by the Ministry of Finance ( Letter DNP MF RFdated 20.12.01 No. 04-01-20 "On the procedure for the use of strict reporting forms in settlements with the population") .

And in conclusion, we emphasize once again that the norm established by paragraph 2 of Art. 2 of the Law on CCP, is valid only for settlements made in cash in the event of providing services to the population . Moreover, the rule provided for by this norm also applies to individual entrepreneurs - this is indicated in item 4 Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16 “On some issues of the practice of applying administrative responsibility provided for in Article 14.5 of the Code of Administrative Offenses for the non-use of cash registers” . Therefore, in cash settlements carried out between legal entities for services rendered (work) , CCP is mandatory.

Summing up the above, we present a table that presents the measures of responsibility of organizations when working with cash.

Responsibility for violations when working with cash

Type of violation	collection	Liability procedure
Violations in the field of application of CCP
Actual non-use of the cash register (including due to its absence) Use of cash register equipment that is not registered with the tax authorities Use of a cash register not included in the state register Use of cash registers without fiscal memory, with fiscal memory in non-fiscal mode or with a failed fiscal memory unit Use of cash register equipment that does not have a seal or has damage indicating the possibility of access to fiscal memory Breaking a check indicating the amount less than paid by the buyer	Article 14.5 of the Code of Administrative Offenses of the Russian Federation set administrative penalty: - for citizens - in the amount of 15 to 20 minimum wages; - for officials - from 30 to 40 minimum wages, - for legal entities - in the amount of 300 to 400 minimum wages	When violations are found tax authority should draw up a report immediately. The decision to hold liable shall be issued no later than two months after the protocol is drawn up. A complaint against the decision can be filed with the court or a higher tax authority within 10 days after delivery of a copy of the decision
Absence primary documents on accounting of cash settlements with the population (f. No. KM 1–9)	Article 120 of the Tax Code of the Russian Federation a fine has been established: - for organizations: - in the amount of 5 thousand rubles; – in the amount of 15 thousand rubles, if the violation was committed within more than one tax period; – in the amount of 10% of the unpaid tax amount, but not less than 15 thousand rubles, if the violation led to an underestimation of the tax base	If violations are found, the tax authority makes a decision to hold the taxpayer liable. This decision can be appealed to a higher tax authority within three months. The taxpayer can only be fined through the courts.
Violation of the order of work with cashand the procedure for conducting cash transactions
Settlements between organizations in cash in excess of the established amounts (60 thousand rubles per transaction) Not posting (incomplete posting) to the cashier cash Failure to comply with the procedure for keeping free cash Accumulation of cash at the cash desk in excess of the established limits	Article 15.1 of the Code of Administrative Offenses of the Russian Federation an administrative fine has been established: - for officials - from 40 to 50 minimum wages, - for legal entities - in the amount of 400 to 500 minimum wages	The tax authorities, if there are grounds to suspect these violations, send a certificate to the bank servicing the organization to verify compliance with the requirements of settlement and cash discipline. After an independent audit, the bank sends materials on the results of the audit to the tax inspectorate. After that, the tax authority draws up a protocol on an administrative violation and issues a decision on bringing to responsibility within two months from the date of its preparation. The decision can be appealed to the court or a higher tax authority within 10 days from the date of receipt of its copy

Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40

Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash registers in cash settlements and (or) settlements using payment cards”.

Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results."

ACCOUNTING FOR CASH OPERATIONS

Task 1.1

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

1. The cash desk must be located:

a) in a separate room;

b) in the accounting room;

c) in the premises of the accounting group.

2. Money at the cash desk must be issued and accepted from visitors:

a) at separate tables in the cash desk;

b) through a special window;

c) be laid out in special mailboxes.

3. The windows in the cash desk must be:

a) sealed

b) equipped with gratings;

c) washed clean.

4. Doors in the cash register must be:

a) equipped with special locks;

b) double: entrance, upholstered with sheet steel, and a metal grate;

c) oak;

d) metal.

5. Money at the cash desk must be kept:

a) in the cashier's desk locked with a key;

b) in a safe;

c) in special boxes installed on racks.

6. The keys to the safe must be kept:

a) the chief accountant;

b) at the cashier;

c) from the head of the enterprise in a package sealed by the cashier;

d) financial manager.

7. The following must be concluded with the cashier:

a) contract of assignment;

b) storage agreement;

c) an agreement on liability;

d) a contract.

Task 1.2

Cashier Ivanova Anna Vladimirovna was hired by OJSC "Variant" on August 26, 200X. She was instructed on the rules for conducting cash transactions and a liability agreement was concluded on August 26, 200X.

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

Passport data: 40-03 No. 728390, passport issued by the 6th OM of St. Petersburg on January 15, 2003;

Home address: 195030, St. Petersburg, st. Lilac, d.2, apt.15.

Organization address: 195030, St. Petersburg, st. Stability, 8, office 5.

The contract on behalf of the administration is signed by Pravdin, General Director of Variant OJSC. I.P.

Fill out the agreement on liability, concluded between Ivanova A.V. and OJSC "Variant", according to the form below (set the names of officials and the address of the organization yourself).

on full liability

In order to ensure the safety of material assets belonging to

(name of company)

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

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

(subdivision of the organization, last name, first name, patronymic of the employee)

hereinafter referred to as the "employee", on the other hand, have entered into this agreement as follows:

1. Employee holding the position ____________________________

(Job title)

or doing work ______________________________________

(title of work)

directly related __________________________________________

(transactions with material assets)

_____________________________________________________________

assumes full liability for failure to ensure the safety of the material assets entrusted to him by the enterprise and in connection with the foregoing undertakes:

a) take care of the material assets of the enterprise transferred to him for storage or for other purposes and take measures to prevent damage;

b) promptly inform the administration of all circumstances that threaten the safety of the material assets entrusted to him;

c) keep records, compile and provide in in due course reports on the movement and balances of material assets entrusted to him;

d) participate in the inventory of the material assets entrusted to him.

2. The Administration undertakes:

a) create the conditions necessary for the employee to normal operation and ensuring the complete safety of the material values entrusted to him;

b) to acquaint the employee with the current legislation on the liability of workers and employees for damage caused to the organization, as well as with the current instructions, standards and rules for receiving, spending, accounting and storing material assets in an institution, organization and enterprise;

c) to carry out an inventory of material assets within the prescribed period.

3. In case of failure to ensure the safety of the material assets entrusted to him through the fault of the employee, the determination of the amount of damage caused to the enterprise and its compensation is carried out in accordance with the current legislation.

4. This agreement covers the entire period of work with the material values entrusted to the employee.

5. This contract is made in two copies, of which the first is with the administration, and the second is with the employee.

Addresses of the parties to the agreement:

a) administration ___________________________________________

b) employee _______________________________________________

Signatures of the parties:

employee administration

___________________________ ___________________________

"___" _____________ 200_

Task 1.3

Choose the correct answers.

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

b) in double the amount of over-limit cash;

c) in the amount of overlimit cash on hand.

2. What penalties apply to the organization in case of cash settlements with other organizations in excess of the established limit amounts:

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

b) twice the amount paid in excess of size limit;

v) _________________________________________________________

3. What fines are applied to the officials of the organization who have committed the violations specified in clauses 1 and 2:

a) in the amount of 4000 to 5000 rubles;

b) in the amount of 1000 rubles;

c) in the amount of 5000 rubles;

G) _____________________________

Task 1.4

Make a calculation for setting a limit on the cash balance of Alpha LLC for the third quarter of 200X, if over the previous three months there was the following cash flow on the cash desk:

Table 1.1

Cash flow of Alfa LLC

The calculation shall be made according to the form No. 0408020, approved by the regulation of the Bank of Russia dated 05.01.98. No. 14-P. The calculation form is shown below.

Calculation for setting a cash balance limit for the enterprise and obtaining permission to spend cash from the proceeds,

coming to his cash desk for ________ year

_____________________________________________________________

name (stamp) of the enterprise

_____________________________________________________________

Account number

_____________________________________________________________

name of the bank institution

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

(actual) *** ________ thousand rubles

Average daily revenue ** ________ thousand rubles

Average hourly revenue ** ________ thous.rub.

Paid in cash for the last three months (except for wages and social payments) (actually) *** ________ thousand rubles.

Average daily consumption ** ________ thous.rub.

Terms of delivery of proceeds: daily, the next day, 1 time in __ days, with the formation of an excess balance (underline as necessary)

Business hours from ____ hour. ____ min. to ____ hour. ____ min.

Time of delivery of proceeds: to the united cash desk at the enterprise, to collectors, to the bank cash desk, to the post office (underline as appropriate) _ hour _ min.

The requested amount of the limit __________________________ thousand rubles.

_____________________________________________________________

(Suma in cuirsive)

Please allow the proceeds to be spent on ________________ _____________________________________________________________

(indicate purpose of spending)

Head of the enterprise ______________________________ (full name)

Chief Accountant __________________________________(FULL NAME.)

Decision of the bank institution:

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

_____________________________________________________________

(Suma in cuirsive)

It is allowed to spend proceeds on _____________________________

_____________________________________________________________

(specify purpose)

Head of bank institution _____________________ (full name)

*In case of sudden changes in revenue or expense, data for the last month is given.

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

***Newly organized enterprises show the expected amount of revenue (expense).

Task 1.5

Choose the correct answers.

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

a) limited;

b) not limited.

2. The cash balance limit is set by:

a) chief accountant;

b) the head of the organization;

c) the head in coordination with the chief accountant;

d) bank manager;

e) servicing bank in agreement with the head.

3. The cash balance limit is determined based on:

a) the organization's average daily cash requirement;

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

c) instructions of the servicing bank;

d) 2 thousand rubles;

e) the average daily cash balance for the previous 3 months.

4. Funds over the limit may be in the cashier in case of:

a) illness of the cashier;

b) the issuance of salaries, allowances, scholarships;

c) accumulation of cash for future settlements;

d) if the organization receives proceeds from the sale of products in cash;

e) upon receipt of permission from the servicing bank;

e) the limit cannot be exceeded.

5. Overlimit funds are kept for:

a) one working day;

b) the deadline set servicing bank in agreement with the head;

c) three working days;

d) weeks.

Task 1.6

Choose the correct answers.

1. Registration of cash transactions is carried out with the following documents:

a) an incoming cash order;

b) invoice;

c) an account cash warrant;

d) act of acceptance.

2. The cash book [may/may not] be maintained in an automated manner.

3. Incoming and outgoing cash orders are issued in the [accounting / cash office / directorate] and registered in the journal ____________________________________________________________. Cash orders [may/may not] contain corrective corrections.

4. Acceptance and issuance of money on cash orders is carried out:

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

b) within the period established by the head in agreement with the servicing bank;

c) only on the day of compilation.

5. Cash orders can be filled:

a) with a simple freehand pencil;

b) on a typewriter;

c) by hand with a ballpoint pen;

d) on a printer.

6. The data of cash orders after receiving and issuing money are entered by the cashier in ____________________________________________. This register is maintained in [one/two/three] copies. The second copy serves as ___________________________________________, which at the end of the day is transferred to the [bank / accounting / financial department] with receipts and expenditure cash documents against receipt of the [cashier / representative of the bank / accountant / head of the financial department] in the cash book.

7. Corrections in the cash book are made by:

a) cleaning with a razor;

b) gluing;

c) by proofreading method signed by the cashier;

d) the sheet with the error is destroyed;

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

f) in a corrective way signed by the cashier and the chief accountant.

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

a) a cashier

b) accounting department accountant;

c) leader;

d) chief accountant.

9. Limits of cash settlements between legal entities:

a) up to 60,000 rubles;

b) up to 100,000 rubles;

c) up to 50,000 rubles;

d) there are no restrictions;

e) ___________________________________________________________

(write in if any other value)

Task 1.7

Choose the correct answers.

1. Inventory of the cash desk is carried out:

a) by order of the servicing bank;

b) by order of the head of the organization;

c) at the direction of the chief accountant;

d) by order of the head of the financial department.

2. Deadlines for conducting an inventory at the cash desk:

a) monthly;

b) quarterly;

c) before drawing up the annual report;

d) as needed.

3. Inventory of the cash desk is carried out:

a) the head of the organization;

b) the commission of the servicing bank;

c) chief accountant;

d) a commission established by order of the head of the enterprise.

4. Excess cash on hand, identified during the inventory, are included in the increase:

a) accounts payable;

b) financial result;

v) authorized capital;

d) cashier's salary;

e) additional capital.

5. Shortfalls in the cash register identified during the inventory are written off to:

a) financial result;

b) production costs;

c) guilty persons;

d) additional capital.

Task 1.8

1. In the organization within one working day 14.08.200Xg. a number of business transactions(balance of money at the cash desk at the beginning of 08/14/200X - 3,000 rubles):

1) cash receipt order No. 5 - money received from the bank on check No. 385667 for the payment of wages - 70,000 rubles, and for household expenses - 10,000 rubles;

2) expenditure cash warrant No. 10, payroll No. 7/200X - wages were issued to employees for July 200Xg. in the amount of 68,000 rubles;

3) cash receipt order No. 6 - received from CJSC Alfa for the products sold by it according to invoice No. 30 dated 11.08.200X (supply agreement No. 41 dated 10.08.200X) - 56,000 rubles;

4) incoming cash order No. 7 - a return of unused accountable amounts was received from the secretary of the organization Rodnina A.P. according to advance report No. 20 dated 11.08.200Xg. - 30,000 rubles;

5) expenditure cash order No. 11 - issued under the report to the supply manager of the organization Petrov S.A. by order of the head of the organization for household expenses in the amount of 5,000 rubles;

6) outgoing cash order No. 12 - the invoice of the supplier No. 3 dated 02.08.200Xg was paid. for materials in the amount of 35,400 rubles. according to contract No. 32 dated 10.08.200Xg. The money was issued to the representative of the supplier, Sergeev N.N. by power of attorney No. 8 dated 12.08.200X;

7) expenditure cash order No. 13 - alimony was paid from the cash desk in the amount of 5,000 rubles. Korneeva I.R. - the wife of an employee of the organization;

8) debit cash order No. 14 - depositor's amounts and over-limit amounts were deposited with the bank according to bank receipt No. 20 dated 14.08.200Xg. (the cash balance limit set by the bank for the 3rd quarter of 200X is 10,000 rubles).

2. Formulate all completed business transactions, draw up accounting entries and enter information in the transaction log (Table 1.2).

Table 1.2

No. pp		Corr. sch.	Amount, rub.
D	TO

3. Fill in the cash book for 08/14/200Xy. according to the form below (Table 1.3).

Table 1.3

Cash book

Cash book entries checked and documents in quantity

Receipt and _______________ expenses received.

in words in words

Accountant

4. Check whether the rules for conducting cash transactions and handling cash are observed:

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

2) whether the cash balance at the beginning and at the end of the day exceeds the cash limit [yes/no].

Task 1.9

According to the results of the check commercial bank order of conducting cash transactions in the organization on 07/10/200X, an act was drawn up, which was sent to the tax office. In the act of verification by the bank, the following facts of non-compliance with the rules for conducting cash transactions were established:

1) 07/01/200Xg. the cash limit was exceeded by 10,000 rubles (the established cash limit is 5,000 rubles);

2) 06/21/200Xg. a cash payment was made in the amount of 180,000 rubles on account No. 24 dated 20.06.200Xg. CJSC "Sharm", which exceeds the established limit.

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

1. Calculate the amount of fines imposed by the tax office on the organization and its head:

Organization penalty =

Penalty on the head of the organization =

2. Formulate all business transactions to reflect the fines imposed by the tax office. Compile the accounting entries for transactions and enter the information in the transaction log (Table 1.4).

Table 1.4

Journal of registration of business transactions

No. pp	Document and operation content	Corr. sch.	Amount, rub.
D	TO

Task 1.10

By order of the head of the enterprise No. 20 dated 15.06.200Xg. An inventory commission was appointed to inventory the cash desk in the following composition:

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

Commission members: Smirnova R.G. - Deputy chief accountant - Maslov G.I. - manager.

The inventory of the cash desk was carried out on 16.06.200Xg. Serial numbers of the last issued documents: incoming cash orders - No. 18; expenditure cash warrants - No. 38. Cashier of the organization - Zaytseva N.P.

According to accounting data, there should be cash in the cash desk in the amount of 8,700 rubles.

According to the inventory, it was established that there were funds in the cash desk in the amount of 8,000 rubles.

1. Draw up an inventory act of the cash desk for 06/16/200X in the form below.

inventory of cash on hand

at __________________ cashier ___________________

Receipt

I, ___________________________________________, certify that

FULL NAME. cashier

that by the beginning of the inventory, all expenditure and receipt documents for funds were transferred to the accountant, and all incoming funds were credited, and those that were retired were written off as expenses.

#G0		The code
	OKUD form
name of company	according to OKPO

#G0Sequential number	Document confirming production costs	Name of the document (expense)	Amount of expense	Debit
according to the report	taken into account	accounts, sub-accounts
	date	room		in rubles cop.	in currency	in rubles cop.	in currency







			Total

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