Calculation of cash balance at the checkout. How to calculate the limit of the cash register and what it is

Each business entity having in the territory of his company Cassu is obliged to introduce limit financial means. Many newcomers in the world of business are often asked about the purpose of this plank, which determines the maximum amount that can be stored at the checkout. It is important to note that this rule is not valid for all business representatives. IP owners, as well as legal entities whose annual turnover is less than eight hundred million rubles, released from this duty. In order to remove obligations on the use of cash limits, the company must comply with the strict requirements of the control bodies. Within the framework of this article, we propose to discuss the question of what the cash limit is and how this indicator is calculated.

To maintain cash operations, the organization establishes the limit of cash balance

Adopted Rules for Registration of Cash Operations

Most of the entities of entrepreneurship during the main activity conducts various financial transactions related to cash. During such operations, the company receives firms received from financial structures or counterparties. Each enterprise must lead financial statements, fixing every fact of receipt or issuance money. Existing laws allow entrepreneurs to dispose of cash at their discretion.

Each company using cash is obliged to equip the cashier on its territory belonging to its territory. In addition, each company independently installs the Limit at the checkout. This term denotes the maximum amount of funds stored in the company at the end of the working day. This rule is recorded by the decree of the Central Bank from the eleventh of March two thousand and fourteenth. If the company exceeded the installed bar, then the excess cash must be transmitted credit company To accrunet to the current account.

According to the above document, the management of each company is responsible for control monetary turnover. This turn should be fixed in a special registry. The State Committee of Statistics approved a special form according to which the cash book is filled. This magazine enters records from all payment documents passing through the cash desk and the accounting service. In the case when conducting such operations is engaged cEOAll cash documentation should be related to his signature.

At the end operating day, the company's cashier needs to be compared of the information presented in payment orders and the cash journal. After that, you should record information about the total amount of financial resources remaining at the checkout. The position of cashier implies material responsibility. This means that all documents must be certified by the employee's signature.

When filling out financial documents, it is very important to try to avoid mistakes that can significantly complicate the process of forming financial statements.

As already mentioned above, the limit of the remainder of the cash register is established by each company independently. The introduction of this system does not allow entrepreneurs to store cash in the amount exceeding the maximum bar. However, this rule provides an exception. Each company is provided for several days when they can go beyond the established values. This exception is envisaged for the issue of issuing earnings to employees. In addition, it is possible to exceed the cash limit in those days when a large amount comes to the company's cash desk, which will be spent during the weekend. This rule applies only to those situations where companies need to conduct a financial transaction related to cash.

In the above situations, entities of entrepreneurship are allowed to violate the rules established by the Central Bank. However, in other cases, the discipline disorders, the management of the company is waiting for a serious punishment. In the fifteenth article of the Administrative Code, the procedure for the appointment of penalties against persons who violated the limits on the checkout were given. The size of a fine for companies that violated the norms established by the administrative law varies from forty to fifty thousand rubles. Officials who admitted such a violation are required to pay a fine of four to five thousand rubles.

The limit of cash balance is the maximum permissible amount of cash, which can be stored at the checkout at the end of the working day.

What is the cash limit and how it is installed

The cash limit is the maximum amount of funds that can be stored in the company. In specifying the Central Bank under the number "3210-y" provides a detailed description of the methods for calculating this indicator. Each entrepreneur has the right to independently set this value, based on the approved order of registration financial operations. Each company is allowed to round basic indicator Before that magnitude, which will be convenient to use.

Existing laws prohibit firms that have not approved cash limits, keep funds on their territory. The company's management who violates this installation can be attracted to the administrative form of responsibility. As a rule, identifying the fact monetary operationsCash-related, entails large penalties.

How the cash limit is calculated

The question of how to calculate the cash limit, worries many entrepreneurs. To date, all entities entities have the right to use two different formulas in the preparation of settlements. The choice of a specific method depends on whether the revenue is available at the checkout. It is important to note that the Central Bank does not oblige businessmen to use only one of the formulas. This means that each business owner has the right to choose one of the available calculation methods.

If there is revenue

If revenue is stored at the company's cash desk, when calculating calculations, it is recommended to use the following formula: "V / P * NC \u003d L". The "V" parameter in this formula displays the amount of funds received in the enterprise's cash desk. When preparing for calculations, all funds received from the sale of commercial products, the provision of services or the provision of services are taken into account. Large companies, in which there are separate structures, should take into account the revenue obtained by these units. The only exception to this rule is those cases that are provided for in the fourth paragraph of the Central Bank decree under the number "3210-y".

Parameter "P" is used to designate the duration of the estimated period. Each entity of entrepreneurship independently establishes this value. When drawing up calculations, the duration of the time segment is taken into account during which the company has received profits. As a rule, the duration of the estimated period is measured in working days. When determining the duration of the estimated period, it is necessary to take into account the dynamics of volumes cash receipts Over the past year. The maximum duration of this time segment can be equal to three months.

The NC parameter is equal to the length of the time cut between the dates, when the entrepreneur pays cash to the bank. This indicator is measured in working days. According to the established rules, the value of this time segment cannot exceed one week. The only exception is the structures operating in those settlements where local branches of the bank are missing. In this case, the term under consideration is extended for another week. If irresistible circumstances occur, the entrepreneur is obliged to transfer revenue to the bank immediately after the difficulty decides.

If the entrepreneur transmits cash to bank employees every two days, the value of the NC parameter is equal to two working days. When drawing up such calculations, it is important to take into account organizational structure Companies, place of its location and features of the main activity.

Cash exceeding the limit at the box office at the end of the day, organization and entrepreneurs should be stored on bank accounts

In the absence of revenue

The calculation of the cash limit is carried out taking into account the overall amount of money to be issued. In the case of those companies that only began their activities, the planned amount of cash issuance is taken into account. In drawing up calculations, financial transactions related to the issuance of benefits are not taken into account wages or compensation . In the absence of revenue at the box office, experts recommend using the formula: "R / P * Nn \u003d L".

In this formula, "R" is used to designate the volume of financial resources to be issued from the box office. As mentioned earlier, it is not taken into account in the preparation of calculations, issued as wages or benefits. Organizations consisting of several separate structures need to take into account the funds available at the box office of each subdivision. Parameter "P" reflects the duration of the estimated period. To each legal entity, when calculating the loop limit, it is necessary to take into account the length of the time segment during which financial transactions will be carried out. These calculations are based on information about peak periods over the past years. The duration of the estimated period should not be more ninety-two days.

The "NN" parameter is used to display the length of the time segment between the days of removing money from the current account. Many entrepreneurs allow a mistake, taking into account when installing the cash limit, those days when the company removes money in order to issue wages. The standard duration of this segment is seven working days. The only exception to this rule is those companies that work in the area located far from the bank.

Cash limit

In the Central Bank decree, under the number 3210-y, there is no information on the duration of the term of the limit established by the company's management. This means that the organization's administration has legal right to independently choose the validity period of the limited norm. Many financial professionals advise their customers not to indicate specific time segments. Such a limit set in the company's territory is indefect.

However, the use of this recommendation may entail a number of additional nuances that are associated with a change in the magnitude of the income article. As we have talked above, the excess of the cash limit is an administrative offense. In order to avoid possible consequences, Enterprise should change the set values. The need to prepare new calculations arises in that situation when the company begins to receive additional income.

Exceed mounted limit permissible only in those days when salary payment is planned or other social focus payments

What is considered for violation and what it is fraught

In order to avoid penalties from control bodies, the entrepreneur needs not only to comply with the cash discipline, but also to correctly calculate the limits on cash transactions. The limit of the cash balance at the box office is established taking into account the size of the financial resources received in the form of cash during the set period of time. Involutions of the cash discipline are the following situations:

Lack of an administrative act on the implementation of the limit system.
Excess the set value.
Availability at the ticket office not taken into account in payment documents.

The existing laws provide for a number of situations in which entrepreneurs are allowed to exceed the established value. Each enterprise is provided with a three-day period for issuing cash benefits and wages. Throughout this period of time, the company has the right to store cash in the checkout in the amount exceeding the set value. Accountant and head of the company are responsible for the design of all cash operations. Responsibility for the calculation of the limits under consideration is assigned to the head of the accounting department. The control functions over the compliance with cash discipline are assigned to banking structures.

According to the established rules, bank employees are required to check their wards twice during the year. In case of detection of violations of cash discipline, bank employees must be contacted tax Inspectorate. The tax authority is the only structure that has the right to choose one of the measures of administrative punishment. The current Administrative Code provides the following information on the amount of penalties:

Regarding the organization - up to fifty thousand rubles.
In relation to workers who admitted an offense - up to five thousand rubles.

Under what conditions need a revision of the established limit

Many entrepreneurs are interested in the question of whether the cash limit is established from which year. This system was commissioned in two thousand eleventh year. However, three years later, the Central Bank revised the procedure for calculating cash limits and significantly simplified the accounting of financial transactions. Today, on the territory of Russia there are norms of cash discipline, commissioned in two thousand fourteenth year.

According to the rules established by the Central Bank, the need to change the established limit occurs only in the event of a change in the income article. Many financial experts recommend entrepreneurs every year to prepare a new disposal with an indication of the extension of the established limits. It is necessary to draw up new calculations when changing the scale of production or the system of cash issuing. In the event of a decrease in the amount of revenue or failure to use cash, you do not need to change the cash limits.

Work with cash documents is allowed only to those responsible persons of the organization, whose right to this is fixed by the relevant documents.

Conclusions (+ video)

The rules established by the Central Bank oblige every organization using cash for their needs, to establish a limit on the balance of financial resources at the enterprise's cash desk. Failure to comply with these rules is a gross offense entailing penalties. The functions of control over the quality of execution of the rules of the cash discipline are assigned to banking structures.

From the article you will learn:

1. Who has the right not to comply with the cash limit and how to use this right to use this right.

2. In what order is calculated by the limit of cash balance.

3. How documented the establishment of the Cash Limit.

Cash limit, or the limit of cash balance at the box office, many accountants complicates life, especially if there is no cashier in the state. After all, you need to be all the time "on the check": if suddenly there was surplus, to postpone their affairs and drive him to the bank. Therefore, cancellation from June 1, 2014 compulsory compliance with the cash limit for some categories economic Subjects Was perceived as a sip of fresh air. And very many organizations and almost all IP hurried to take advantage of this right to unlimited cash storage at the checkout. However, as showing the results of cash discipline checks by tax authorities, implement your right to failure from the cash limit, you need competently: Just "say" about this by quoting the corresponding clause of the procedure for conducting cash transactions is not enough. About who must comply with the cash limit, and who is entitled to do without it, as well as how to establish extreme Size The remainder of cash at the checkout and how to refuse to establish it - we'll figure it out in this article.

What is the cash limit

The procedure for establishing a limit of cash balance is currently regulated by the indication of the Bank of Russia from 11.03.2014. No. 3210-y "On the procedure for maintaining cash transactions with legal entities and a simplified procedure for conducting cash transactions with individual entrepreneurs and small business entities." , Up to this point, there was another procedure for conducting cash transactions - mounted position Bank of Russia dated 12.10.2011 No. 373-P "On the procedure for maintaining cash transactions with banknotes and a bank of the Bank of Russia in the territory Russian Federation».

In accordance with the indication of the Bank of Russia No. 3210-y, the limit of cash balance is the maximum permissible amount of cash, which can be stored at the checkout after dismantling in the cash book amount of cash balance at the end of the working day. Amount of money exceeding the established limit, in obligatory Must be stored in bank accounts. Storage at the checkout "Overtime" monetary sums Allowed only at certain days(Abs. 8 p. 2 of the instructions of the Bank of Russia No. 3210-y):

intended for payments of wages, payments included in the wage fund, scholarships, social payments - no more than five working days, including the day of receiving cash from a bank account on these payments (para. 1 PP. 6.5 p. 6 of the Bank of Russia № 3210-y);
weekends - in the case of cash operations these days;
non-working holidays - in the case of cash operations these days.

In other cases accumulation at the cash desk in excess of the established limit entails administrative responsibility In the form of a fine (Art. 15.1 of the Code of Administrative Code):

from 4 thousand rubles to 5 thousand rubles - for officials and IP;
from 40 thousand rubles to 50 thousand rubles - for legal entities.

The current procedure for conducting cash transactions in the Russian Federation is provided right to refuse to establish a cash balance limit For the following categories of economic entities (paragraph 10 of paragraph 2 of the instructions of the Bank of Russia No. 3210-y):

legal entities belonging to small business entities;

individual entrepreneurs, regardless of the tax system used.

! Note: In order to take the right to not install the cash limit, organizations do not require registration in special registers of small business entities (in regions where such registers are conducted) - there is no such requirement in the direction of the Bank of Russia No. 3210-y No. Just actual compliance criteria established for small business entities (paragraph 1 of Art. 4 Federal Law dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"):

the average number of employees for the previous calendar year is not more than 100 people;
revenue from the sale of goods, works, services excluding VAT for the previous calendar year - no more than 800 million rubles. (Decree of the Government of the Russian Federation of 07.13.15 No. 702). The specified value is applied from July 25, 2015, to this day, the limit value of revenue was 400 million rubles.
the share of participation in the authorized capital of other legal entities that are not subjects of small or medium-sized businesses is not more than 25%;
the total share of the participation of the Russian Federation, its subjects, municipalities, foreign legal entities, public and religious organizations or associations, charitable and other funds in the authorized capital of the legal entity does not exceed 25%.

Individual entrepreneurs and small businesses may refuse to establish a limit of cash balance and store an unlimited cash revenue at the checkout from June 1, 2015. Organizations that have acquired the status of a small business entity after June 1, 2015 will receive the right to refuse the Cash Limit, starting from the day the acquisition of such status. For example, the revenue of the organization for 2014 amounted to 500 million rubles, all other criteria for assigning SMP were observed. Thus, from July 25, 2015 (when the limit value of the SMP revenue was raised from 400 million rubles. Up to 800 million rubles.) The organization acquired the status of the SMP and, accordingly, the right to refuse the cash limit.

In order to realize your right to refuse to establish a cash balance limit, it is necessary:

cancel the previously active order to establish a cash balance limit;

to publish an order, according to which, from a certain date, the limit of cash balance is not established.

! note: If the order above is absent, then when checking the cash discipline, the checks can either take the limit for the established limit of the limit, approved by order until 01.06.2014, or, even worse, to calculate that the limit is not installed. In the latter case, the limit of cash balance is made equal to zero, that is, any amount of funds at the box office will be considered as "super-luminous".

Setting and calculating the limit of cash balance

Organizations that do not belong to small businesses are obliged to establish the limit of cash balance at the checkout. If such a limit is not installed, it is taken equal to zero. In addition, to establish the cash limit can on their own initiative and small enterprises and IPs (for example, in order to ensure internal control and preservation of cash). In this case, it should be borne in mind that if the limit of cash balance is set (there is a corresponding order), then the organization (IP) is obliged to observe it, that is, a super-luminous cash to the bank. Otherwise, it faces administrative responsibility.

Cash balance limit at the checkout installed by the order of the head (IP), coordinate with the bank or with tax it is not necessary. At the same time, as mentioned earlier, the limit established before June 1, 2014 is safer to cancel and approve a new limit referring to the current procedure for conducting cash transactions in the Russian Federation. At the disposal you need to register the sum of the limit, the date with which it is enhanced. In addition, or in annex to it, it is necessary to reveal the procedure for calculating the amount of the limit.

The current procedure for maintaining cash transactions provides for two options for calculating the limit of cash balance (annex to the direction of the Bank of Russia from 11.03.2014 No. 3210-y):

in terms of cash receipts;
in terms of cash issuance.

Calculation of the limit in terms of cash receipts (for organizations (IP) who have cash revenues)

Arrivals - the amount of cash receipts for sold goods, performed works, rendered services for estimated period, expressed in rubles. The newly created organizations calculate the limit on the basis of the expected revenue;

RP - The estimated period in the working days, for which the volume of income (from 1 to 92 days inclusive) is taken into account. A period of peak cash revenue receipts, or any other period, relating to the current and to one of the previous years, can be chosen as an estimated period.

DN - the number of working days between the days of cash revenue, which should not exceed 7 days (14 days, if in settlement No bank). The number of days can be determined on the basis of an agreement with the bank, the period between the collection or dates of cash deposits. The smaller the number of days - the smaller the limit of the cash balance.

Calculation of the limit in terms of cash issuance (for organizations (IP) who have no cash revenue)

Volume of issuance

RP X DN.

Volume of issuance - The amount of funds issued from the cash register for the estimated period, except for the amounts intended for payments for salaries, scholarships and other payments to employees, expressed in rubles. The newly created organizations calculate the limit on the basis of the expected amount of cash issuance.

The limit of cash balance at the box office is installed in rubles. I.e. If the calculation obtained the amount in rubles and kopecks, it is rounded to whole rubles. As clarified Central bank And the FNS, for this purpose, you can use the rules of mathematical rounding: the amount of less than 50 kopecks are discarded, and more than 50 kopecks add a ruble (letter of the Bank of Russia dated 09.24.2012 No. 36-3 / 1876, a letter of the Federal Tax Service of Russia from 06.03.14 No. ED-4 2/4116). At the same time rounding to whole dozens, hundreds, etc. not allowed. For example, if the limit calculation turned out to be equal to 18542 rubles. 56 kopecks, then the rounded amount of the limit will be 18,543 rubles. Rounding up to 18,550, 18600, or 19000 is not allowed, and when checking will be considered as an overestimation of the limit, which is fraught with the presence of ultrammith residues.

Example of calculating the cash limit

TRADE LLC gets cash revenue from retail, schedule of the organization: Mon-Sat, Sun - day off. Cash revenue is invisited once every six days. To calculate the loop limit, peak periods were identified (for which the maximum amount of cash revenue was obtained):

1 option

10.22.2015 - The amount of cash revenue was 150,125,30 rubles. (maximum daily cash revenue).

Cash Limit: 901 292 rub. (150 215.30 / 1 x 6 \u003d 901 291.80)

Option 2

from 08.12.2014 to 12/24/2014 - the amount of cash revenue was 1,345,600,85 rubles.

Cash Limit: 538 240 rubles. (1 345 600.85 / 15 x 6 \u003d 538 240.34)

The organization has the right to independently determine which of the calculation of the limit of cash balance to choose.

! Note: The period during which the organization is guided by the established limit of cash balance is determined at its discretion. As a rule, the order indicates only the date with which the limit is valid. The established limit can be applied for several years, and may change every month if there is such a need. For example, the limit is advisable to revise in case of changes in cash receipts for sold goods (works, services) or cash issuance (letter of the Bank of Russia of 15.02.2012 No. 36-3/25).

Organizations with separate divisions Set the limit of cash balance with the following:

If a separed division Drawing cash to a bank account, an open organization in a bank, the limit of cash balance to such a division is established in the manner prescribed for the organization (paragraph 4 of paragraph 2 of the instructions of the Bank of Russia No. 3210-y)
If a separate division gives cash to the organization's cash register, the organization defines the limit of cash balance, taking into account the limits of the cash balance established by this separate unit (subdivisions) (paragraph 5 of paragraph 2 of the Bank of Russia No. 3210-y).

Consider the article useful and interesting - share with colleagues in social networks!

I have questions - specify them in the comments to the article!

Normative base

An indication of the Bank of Russia from 11.03.2014 No. 3210-y "On the procedure for maintaining cash transactions with legal entities and a simplified procedure for conducting cash transactions with individual entrepreneurs and small business entities"
Code of Ob. administrative offenses RF
Federal Law of July 24, 2007 No. 209-FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation"
Letter of the Bank of Russia from 09/24/2012 No. 36-3 / 1876
Letter of the Bank of Russia from 15.02.2012 № 36-3 / 25
Letter of the Federal Tax Service of Russia of 06.03.14 No. EF-4-2 / \u200b\u200b4116

How to get acquainted with the official texts of the specified documents, find out in the section

♦ Category: ,.

From 01.06.2014, a new one according to the indication of the Central Bank of the Russian Federation dated June 1, 2014 No. 3210-y. It recommends an example of calculating the limit of the residue. An example is the calculation of the cash balance of the limit.

The procedure for maintaining cash transactions is applied to:

on any legal entities;
on legal entities that have passed on.

Individual entrepreneurs, small business entities Limit cash balance may not be installed.

Limit cash register IP and small enterprise may not be installed. Those. Store any amount of money at the box office.

Vesti news cash Book electronic

Cash balance limit

To maintain cash operations, the organization establishes the limit of cash balance (hereinafter - the Limit of the Cash

The limit of cash balance is the maximum permissible amount of cash, which can be kept at the checkout at the end of the working day.

How to recalculate the limit on the checkout

All companies, except small, remains the duty to observe the limit. Formulas have not changed and the formulas for its calculation. But now the enterprises have a choice - to count the limit on the basis of cash revenue or based on cash costs (paragraph 2 of instructions No. 3210-y). In other words, a company that has cash receipts can take a formula for calculating the amount of cash. Moreover, it was used to take advantage of it only companies that have no cash revenue at all.

If the company does not establish a limit, it is considered zero, and any amount of cash at the checkout is super-luminous. The maximum fine for it is 50,000 rubles.

It turns out, you can calculate the maximum amount of cash on two formulas, choose a more profitable option and approve a new elevated limit. So, if the cash revenue in the company is insignificant, it is more profitable to establish a limit based on the amount of expenses, not income.

At the same time, for companies that have no cash receipts, new order Nothing changes. After all, these organizations in any case will not be able to take advantage of the formula tied to income.

Installing the cash limit need in rubles without kopecks. In this part, the rules did not change. But by what rules rounded the final amount, if it turned out in rubles and pennies, the new indication silent. Therefore, it remains to focus on clarifying the Federal Tax Service of Russia in the old cash order. It follows that it is necessary to round the limit according to the rules of mathematics (Letter of the Federal Tax Service of Russia of March 6, 2014 No. ED-4-2 / [Email Protected]). That is, the amount less than 50 kopecks need to be discarded, and the amount of 50 kopecks and more round up to the ruble. Recommendations for rounding are given above.

The new cashier's limit company has the right to approve for any period, not necessarily for a year and release. Or you can not specify the period during which the limit is valid. Then you will not need to track the validity of the cash limit at the checkout and periodically reaffirming it.

If you decide to recalculate the limit on a more profitable formula, attach an application to the new order with decoding calculation. Then the inspection does not need to remember where the final amount of the limit came from, and to prove to the tax authorities that it was calculated without errors.

How to calculate the limit of cash balance at the checkout of the newly created organization

If the organization has been created recently, then define the limit on the formula based on the expected cash revenue, and in its absence - the expected volume of cash issuing. Such an order follows from paragraphs 1 and 2 of the annexes to the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.

Example 1: How to calculate the cash limit if revenue

To calculate the limit, the company chose the period from January 27 to April 14, 2014 (55 business days). The right to independently choose the period for calculating the limit gives. During this period, cash revenue - 287 500 rubles. Costs paid by accounters and other cash costs (except salaries) are 550,700 rubles. The company gives revenue to the bank every three days.

The size of the limit based on the cash revenue is:

15 682 rub. (287 500 rubles: 55 days. X 3 days.).

The amount of the limit based on cash costs amounted to:

30 038 rub. (550 700 rubles: 55 days. X 3 days.)

In this case, the company is more profitable to establish a limit on the basis of cash.

Example 2: How to calculate the cash limit in the absence of revenue

The estimated period for which the cash balance limit is determined, you can take arbitrary. This may be a period:

which precedes the calculation (for example, the calculation of the limit on the III quarter is based on data for the II quarter of the current year);
in which cash receipt was maximum (for example, the calculation is based on the data of the IV quarter of the previous year, in which there were maximum revenue receipts);
similar for previous years (for example, the calculation of the limit on the III quarter of 2014, on the basis of indicators of the III quarter of 2013).

In the settlement period, include all days of work, but not more than 92 business days. If on weekends and non-working holidays, an entrepreneur or organization works, then to calculate the limit, these days also include in the billing period. (clause 2 of the Annexes to the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.)

The resulting value of the limit can be rounded to full rubles (letters of the Bank of Russia dated September 24, 2012 No. 36-3 / 1876, FTS of Russia of March 6, 2014 No. E-4-2 / \u200b\u200b4116).

Gazprommetalla LLC buys metal from the population. Cash is removed from the bank account once every three days. The calculation of the loop limit is made on the basis of accounting data for January, February, March of the previous year.

The firm has a five-day working week. Consequently, the estimated period is 56 working days (15 days. + 19 days. + 22 days.).

Turnover on credit account 50 "Cassa" without taking into account payments to employees amounted to 2,800,000 rubles:

in January - 960,000 rubles;
in February - 800,000 rubles;
in March - 1,040,000 rubles.

Permissible limit of cash balance at the checkout: 150,000 rubles. (2 800 000 rub .: 56 days. × 3 days.).

Duration of the limit of the residue at the checkout

Specification N 3210-y does not contain a deadline for which the limit of cash balance must be installed at the checkout, as well as cases of its change.

According to the experts of the Bank of Russia, set out in the letter dated January 15, 2012, N 36-3 / 25, the limit of cash balance can be revised as necessary, for example, in case of changes in cash receipts for sold goods, work performed, Services rendered or in case of changes in cash issuing.

Cash, cashier limit, cash discipline - all these issues and the answers given in this topic, where all possible situations are shown in cash transactions.

Additional links on the topic

Cash discipline is a requirement necessary to fulfill in all enterprises. It is established by the norms of legislation and is carried out according to this. In other words, companies must necessarily be strictly followed by a specific cash limit.

Why do you need to calculate the cash limit?

The cash limit is the value that is not invented, and the cash copies of the company that are available at the enterprise is constantly. It is established by the Central Bank of the Russian Federation, given certain conditions. In situations where, at the end of the working day, the amount of which is more than the established norm, the money must be transferred from the cash register to the bank organization or other settlement accounts.

For example, for any firm, a limitation of 100 thousand rubles is established. If at the end of the labor day it is exceeded, then extra funds are transferred to the bank, which is engaged in servicing this legalin. There are some situations when cash storage over the norm is allowed and is not illegal:

if the money is intended for issuing salary for 3 days from the date of their receipt;
on the weekend or holiday day.

In all other situations, the presence at the checkout of money exceeding the norms is fraught with administrative leader: a fine, which is superimposed on Jurlso, is 50 thousand rubles, on the head - 5 thousand rubles.

Economic goal The establishment of the cash limit is aimed at ensuring that the company's money does not lie "dead cargo", and worked, being in bank accounts of the enterprise. FTS checks the execution of the cash discipline of enterprises 1 time in 2 years. TO violations Related Facts:

There is no ordered to determine the limit. In this case, any cash in the checkout is considered exceeding the norm.
The presence of funds over the established norm.
The presence of funds not carried out by the accounting department for incoming documentation.
Excess the 3-day term of issuing s / n employees.

When is it necessary to install the residual limit?

The residual cash limit is the means that are present at the company's office at the end of a certain period in the form of cash. Its size is established by the enterprise by calculating the formula proposed by the Central Bank.

Companies that do not belong to small business firms must establish their permissible limit. It is this amount that may be at the office of the organization in the form of cash when the working day is over. Funds that exceed the restriction, accounting should not be stored in the organization itself, only in a bank or another banking institution.

The calculation is made within the company in order to monitor the volume of residual cash cash at the end of the working day. The restriction must be established by legal entities that have cash in circulation derived from the provision of services or product sales. In the enterprise must be involved more than 100 thousand personnel and company profits for reporting period Must be more than 400 thousand rubles.

How to calculate the cash limit?

There is an indication of the Central Bank No. 3210, which contains the norms of calculation. It provides 2 options:

Accordingly, the size of cash enrollments that the company helps out from the sale of products, performing work or the provision of services.
Based on the size of cash and take into account the exception of money, which are intended for company or other payments to personnel.

The head of the Organization, as a representative from this legal entity, independently establishes the amount of the cash limit in the order, guided by the annex to the instrument of the Central Bank, according to the nature of the business activity of the enterprise and approves the ruling in banking organization.

It is worth paying attention to that legal entities whose number is up to 100 personnel, and revenue does not exceed 400 million rubles. per year, may not determine the residual cash limit of cash. But the rejection of the previous limit, if such was installed, should be decorated in the form of a local act - the order of the employer.

In this video, it is described in more detail about the procedure and possible methods Installation of cash limit at any enterprise.

Calculation order

The Central Bank offers 2 types of calculations (according to Regulation No. 373-P):

For companies that get cash revenueThe rate of cash balances in the checkout is calculated by the formula:

The values \u200b\u200bof the components of the formula:

L is the size of the restriction;
V - the volume of all funds that came with cash in the company's cashier;
P - the number of calendar days for which the cash settlement is calculated (not more than 92);
N - the period during which the placement of money was made to the bank account (no more than 7 days).

For enterprises that implement financial transactions non-cash.

Formula: L \u003d R / P × n

Values:

L - Cash limit according to the orders;
R - amount issued during the reporting period;
P is the estimated period;
N is the time that has passed since the receipt of cash in the bank (no more than 7 days).

The value of n can be increased for an enterprise up to 14 days, if in the settlement where it is located, there is no separation of the required bank.

Example of calculation

As an example, it is possible to consider the estimated period of the enterprise X for March 2016. This enterprise receives a profit from selling cash products. Thus, the calculation of the cash desk will be produced by formula No. 1. The duration of the period on the basis of the production calendar was 21 days. Cash Organization transmits every 3 days to the bank. For March, the company earned 450,000 rubles. All values \u200b\u200bfor which you can count the limit are known:

V - 450,000 rubles.

P - 21 days

Substitting the values \u200b\u200bin the formula, we obtain the desired figure: (450 000/21) x 3 \u003d 64 286 rubles. The calculation is drawn up on the official form of an enterprise that signs chief Accountant. In the document, you must specify the date with which the calculation is started.

The scheme for calculating the enterprise cash limit was developed by the Central Bank of the Russian Federation and includes specific indicators: the amount of funds earned, periods of calculation and passing them into the bank. When calculating the limit, it is necessary to take into account the important points:

For the calculation, a period of not more than 92 days is taken into account, taking into account the schedule of the company.
The arrival includes the amount that is received from financial activities Companies and entered in cash in the form of cash.
The transfer period establishes the enterprise itself, but within the framework of the last 7 days or 14 days if the bank is removed from the enterprise.

Calculation of the limit of cash balance in the checkout

The cash register is calculated by one of the two formulas, which are written in the instructions of the Central Bank No. 3210. This amount is determined in the ruble equivalent. If an incomplete amount is obtained, then according to the letter of the Central Bank No. 36-3 / 1876, it needs to be rounded according to the traditional mathematical rules: the residue equal to 50 kopecks and is more rounded upwards, the amount that does not reach 50 kopecks reduces the total size Limit.

All enterprises, except small, must calculate the limit amount. The calculation formulas introduced in 2012 were not changed to this day, but today companies have the right to choose - calculate the norm for income or expenses. If the company makes financial operations only cashless payment, their limit is zero. Any amount of cash at the checkout at the end of the working day will be a violation. In any case, it is necessary to have an order in the enterprise, indicating the size of the limit.

You can download the order form about establishing a cash limit, about its cancellation -.

In order not to track constantly limit cash register and not to publish periodically orders to establish a new norm, it is recommended that it is recommended that it is not specified in the first time. In this case, she will default will be considered an indefinite.

Cash Limit Blank

The results of the settlement actions of the accounting of the enterprise to calculate the cash limit is recorded in a special form of form No. 0408020 and are an application to the order. The document is executed in 2 copies: one remains at the enterprise, the second is provided to the bank, which is engaged in servicing the company.

Thus, the order acquires the status of official paper, on the basis of which the limitation of funds in the office of the organization is established, and it gives it permission to use cash that enter the cashier as a result of financial transactions.

The application can be issued on the official form of an enterprise, it is signed by the Chief Accountant and the head of the legal entity. The main points of the document:

Company revenue.
Costs and expenses.
Produced payments.
The temporary framework in which Jurlso should pass a profit into a bank organization.
The period of the enterprise.
Time of delivery of reversed means.
The amount of restriction.
Signatures of responsible persons: chief accountant, director.
Decision of a banking organization on the approval of the calculated limit and permission to use funds over the norm.
Signature of the head of the bank.

If the company occurs changes in the size of the revenue, that is, it increases or falls, then the limit is recalculated again. All actions associated with changes should be reflected in local acts Companies.

For how long is the residual cash limit set?

By the instructions of the Central Bank of Russia, restrictions on timing, during which the limit norm should act. At the discretion of the company's head, any time can be installed. Experts recommend not to indicate a specific period of the limit, it is not a violation. In this case, he will be considered perpetual.

There is another side of the problem when there are changes in the size of the company's income in the direction of reduction or increase. In this situation, the cash limit is worth changing. This is especially necessary if the company's revenue has grown, then larger amounts can be delayed at the checkout, therefore the limit is appropriate to increase.

The legislative framework

The main documentation covered by the cash limit questions:

Regulation of the Bank of the Russian Federation No. 18.
Indication of the Bank of the Russian Federation No. 3214-y.
tax code RF (clause 5, Art. 346.26) - On the observance of the limit by all enterprises, except for small businesses.
Letter of the Bank of the Russian Federation No. 36-3 / 1876 - rounding the limit value;
COAP, st. 2.4, 15.1 - about the responsibility of officials for non-compliance with the norms.
COAP, st. 2.1-2.2 - on the conditions of recognition of officials guilty in idle or deliberate acts on the accumulation of cash in the checkout above the norm.

In 2014, the Central Bank of the Russian Federation made significant changes in legislative Base Regarding the establishment of restrictions on the storage of cash at the Orthodox office, therefore, before determining the amount and carry out limitation, it is necessary to familiarize themselves in detail with the regulatory acts that regulate these issues.

The need to calculate a certain storage rate of cash did not lose relevance, despite all the changes that touched this procedure. Failure to observe legislative acts is fraught with administrative penalties for officials, therefore it is still necessary to establish a restriction of money and not to store funds exceeding it.

After all, for the amount you need to monitor all the time - if the surplus is formed, it is taken to the bank institution. Otherwise, you will be waiting for trouble if the check will be tested and the amounts that should not be at the checkout will be revealed.

General

Cash discipline must be carried out in accordance with the requirements of the legislation. And this means that almost all enterprises (there are several exceptions) are obliged to adhere to the established Limit of the Cash. What is it and what is it necessary for?

Basic concepts

The cashier is called the cash amounts of the company or its division, which carried out cash transactions. It is also a room in which such divisions are located.

The station is also understood by the accounting site, which is used when reflecting data on cash flow and monetary documentation. The cash limit is called the amount of money that can constantly be at the cash desk.

Why do you need it?

The purpose of establishing a cash limit is to reduce cash in circulation. After all, the main method of calculations is not through the cash registers, but through bank institutions (by non-cash).

The economic essence of cash limitation - cash must work, and not be a "dead cargo".

Acting regulatory framework

The rules for establishing a limit of cash balance are registered in.

In case of violation of the limit of the balance of amounts at the cashier, the Codex Code of Administrative Offenses of the Russian Federation also applies.

Features in determining the cash limit at the box office

When establishing the cash limit, you should use the formula approved by the government and take into account the basic recommendations legislative provisions. Consider the basic rules and find out, to pay attention to a hundred.

Who sets the limit?

Companies that are not considered a small business entity must set the limit of the permissive amount of cash at the checkout. If the limit is not installed, it will be zero.

Establishment by own initiative Limit is carried out by small enterprises and individuals with status individual entrepreneurTo ensure the internal control and safety of money.

In such a situation, consider if the limit is established, the company undertakes to comply with it, and all means for more than the norm to pass into banks. Otherwise, the COAP norms will be applied.

Cash limits at the cashier are established on the basis of the order of the head of the enterprise. In prescribed the amount of the limit and the date with which it will act. Also disclose the rules for determining limit sums.

There are 2 methods for calculating the amount (according to the annex to the indication number 3210-y):

in accordance with the amount of funds received;
in accordance with the amount of cash issued.

By the way, the period that is taken when calculating the limits is:

Durations during which the company has the right to be guided by the established amounts of limit, is determined individually.

Usually in orders only the date with which the limit will come into effect. And then it can be applied for not one year, or, on the contrary, change every month.

It is advisable to reconsider the limit if the volume of the money received for the completed goods or the amount of funds (according to) is changing.

If the firm has a separate unit, then the establishment of a cash limit is carried out taking into account such information:

Consider the features of the preparation of the order of limits. The signature on such a document puts the management of the enterprise. The limit is approved for any period - for a month, half year, the year, etc. you are entitled and not to reflect the period during which the cash limit will be valid.

In this case, the task will be only facilitated, since it will not be necessary to monitor the duration of the cash balance limit. Setting the limit is carried out in rubles. The amount should be round (penny are not used).

The calculations of the limit are attached to the orders. So the question will not arise, why approved precisely such an amount. Started special rules divisions that transmit cash to the banking institution.

The same applies to the additional office, from which the money is taken to the cashier's head office. All divisions are transferred to the head office orders on the approval of the limit.

The rules of transmission of such a document are fixed in the regulations on the conduct of a cash register or, for example, in some orders. The most convenientness of this method - orders about the limits are taken in the head offices of the subsidies.

They must put their signature on the letterhead, which will be kept in the parent company. The second way - the order is transmitted personally to the leadership of the units.

Procedure in case of exceeding

Excess cash limit is a problem for a small business entity. All enterprises are required to adhere to the procedure for maintaining a cashier. And such rules provide that banks establish the limits of residual amounts to the end of the day.

For this, the company should take settlements in form 0408020 () to serving banking institutions every year.

Form is needed in 1 bank, and after the calculation, the sum of the limit will be communicated to other service institutions. Upon exceeding the limit, a fine is assigned, which can reach 40-50 thousand for the company, and 4-5 thousand for.

Banks check how cash operations Once every 2 years (but not less often). If the limit is exceeded, the organization must take the amount of revenue on the same day. There may be problems with the surrender of money, if the checkout limit is exceeded on the output day.

Consider what methods are followed:

Cancel for small enterprises

Not everyone is obliged to install the cash limit. In order to enjoy the right not to adhere to the limit, it is not necessary to register in the register of a small business entity.

It is only necessary to actually comply with the criteria that are installed for such subjects ().

These are the requirements:

IP and small enterprise can refuse to establish limits of residues and store unlimited amounts of cash since the summer of last year.

How is the right of refusal to establish a limit?

Cancel order to establish such that was valid earlier.
Make an order, in accordance with which, from a specific day, the limit will not be established.

If there is no such order, the checking structure may calculate that the old order is still valid or that the limit was not installed at all.

In the second case, the limit of the residual amount will be zero, and all funds at the checkout will be determined as ultimmate. By the way, to refuse to establish a limit Small enterprises may even in the middle of the year.

The date in the order may be indicated by any. So, remember - when receiving the status of a small enterprise, it is impossible to just stop considering the Limit of the Cass.

First, an order is created, in which they are prescribed that cashiers will take funds to the banking institution in the event of such a need for an oral order of the governing. It does not require the preparation of any documents.

Is the legal entity obliged to agree on the balance limit

The company with the status of Jurlitsa itself determines the limit of the residual amount of cash in accordance with the annex to the instruction. But in the new provisions of the legislation, nothing states about the need to coordinate the limit with banking institutions.

So, this does not have to do. Special coordination with banking institution or federal tax authority not required. And now about banking workers.

According to new standards, they do not have the right to approve or reject the dimensions of the limits. But such experts have the right to control whether the rules for maintaining cash discipline are complied, including whether the limit has been exceeded.

This is stated in paragraph 2.14 of the Regulations on the procedure for organizing cash treatment within Russia of January 5, 1998 No. 14-p.

How to install on the newly created organization?

To answer this question, it is worth contacting.

The legislation says that the limit of cash balance at the box office is established by the company itself by order of the director. IN regulatory document Also considered ways to calculate it.

But for the new enterprise, the calculation formula is not established. So, you can use this:
When calculating, it is possible to record projected data. With such information and the limit is approved. And when conducting activities, if there is actual information, you can make new calculations and approve new limits.

That is, a new venture has the right to determine the limit on the formula based on the expected income. If there is no such income, then the expected amount of cash is taken into account.

The newly created organization should be counting from the first 3 months of activity (so that the forecast limit of the balance remains can be determined) from the moment when the first calculation is carried out.

If the limit is not installed, the inspection of it is considered zero. So, at the end of the day you will need to take absolutely all the money.

Limiting is an obligation that is worth performing almost every enterprise if it comes to a small business entity.

But plus the fact that the Limit of the Cass is defined by the company itself, which perfectly knows its needs for cash for daily costs.

The main thing is to document the establishment of cash standards at the box office. Then, when checking, civil servants will not find a reason for presenting claims and destination of fines.

Many enterprises are required to establish the cash limit. But in order to make it right, it is necessary to publish an order. Consider what features of its compilation and give an example, as a sample of such a document published for 2019 looks like. Limiting of the cash register must be carried out in accordance with ...

When calculating the limit of the cash desk at the enterprise should stick to a certain order. Consider what rules apply in 2019. Contents need to know? How to calculate the checkout limit for 2019? Each accountant in the case of the cash register at the enterprise has to calculate the limit of cash balance at the checkout ....