Incoming cash transactions in the bank. Cash transactions
No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032 ; 2004, N 27, item 2711; N 31, item 3233; 2005, N 25, item 2426; N 30, item 3101; 2006, N 19, item 2061; N 25, item 2648; 2007 , N 1, item 9, item 10; N 10, item 1151; N 18, item 2117; 2008, N 42, item 4696, item 4699; N 44, item 4982; N 52, item 6229, item 6231; 2009, N 1, item 25; N 29, item 3629; N 48, item 5731; 2010, N 45, item 5756; 2011, N 7, item 907; N 27 , item 3873; N 43, item 5973; N 48, item 6728; 2012, N 50, item 6954; N 53, item 7591, item 7607; 2013, N 11, item 1076; N 14 1649; N 19, item 2329; N 27, item 3438, item 3476, item 3477; N 30, item 4084; N 49, item 6336; N 52, item 6975) determines the order conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit institutions nizations (hereinafter - the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.
For the purposes of this Directive, small businesses are legal entities classified in accordance with the conditions established by Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2007, N 31, item 4006; N 43, item 5084; 2008, N 30, item 3615, item 3616; 2009, N 31, item 3923; N 52, item 6441; 2010, N 28, item 3553 ; 2011, N 27, item 3880; N 50, item 7343; 2013, N 27, item 3436, item 3477; N 30, item 4071; N 52, item 6961), to small enterprises, in including micro-enterprises.
When conducting cash transactions, recipients of budgetary funds are guided by this Instruction, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budgetary funds.
2. In order to conduct cash acceptance operations, including their recalculation, cash withdrawal (hereinafter referred to as cash operations), a legal entity establishes by an administrative document the maximum allowable amount of cash that can be stored in a place for carrying out cash operations, determined by the head of the legal entity (hereinafter - cash desk), after deducing the amount of the cash balance at the end of the working day in the cash book (hereinafter referred to as the cash balance limit).
A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash withdrawals.
A paying agent operating in accordance with Federal Law No. 103-FZ of June 3, 2009 "On the activities of accepting payments from individuals carried out by payment agents" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2009, No. 23, Art. 2758; No. 48, 5739; 2010, N 19, item 2291; 2011, N 27, item 3873) (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with the Federal Law of June 27, 2011 N 161 -FZ "On the National Payment System" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - a bank paying agent (subagent), when determining the cash balance limit, they do not take into account the cash accepted in the course of carrying out the activities of a paying agent, a bank paying agent (subagent).
For a subdivision of a legal entity, at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate subdivision) is equipped, depositing cash to a bank account opened for a legal entity in a bank, the cash balance limit is set in the manner prescribed by this Instruction for a legal entity .
A legal entity, which includes separate subdivisions that hand over cash to the cash desk of a legal entity, determines the cash balance limit, taking into account the cash balance limits established by these separate subdivisions.
A copy of the administrative document on setting a cash balance limit for a separate subdivision is sent by a legal entity to a separate subdivision in the manner established by the legal entity.
A legal entity keeps on bank accounts in banks funds in excess of the cash balance limit established in accordance with paragraphs two to five of this clause, which are free cash.
Accumulation by a legal entity of cash in cash in excess of the established limit of the cash balance is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the wage fund and payments of a social nature (hereinafter - other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays, if the legal entity conducts cash transactions on these days.
In other cases, accumulation by a legal entity of cash in cash in excess of the established limit of the balance of cash is not allowed.
Individual entrepreneurs, small business entities may not set a cash balance limit.
3. An authorized representative of a legal entity delivers cash to a bank or to an organization included in the Bank of Russia system that transports cash, collects cash, accepts, recounts, sorts, forms and packs cash from bank customers (hereinafter referred to as the organization included in the system of the Bank of Russia) to credit their amounts to the bank account of a legal entity.
An authorized representative of a separate subdivision may, in accordance with the procedure established by a legal entity, hand over cash to the legal entity's cash desk or to a bank or organization included in the Bank of Russia system in order to credit their amounts to the legal entity's bank account.
4. Cash transactions are carried out at the cash desk by a cashier or other employee specified by the head of the legal entity, an individual entrepreneur or other authorized person (hereinafter referred to as the head) from among his employees (hereinafter referred to as the cashier), with the establishment of the relevant official rights and duties with which the cashier should be familiarized with the signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying tool, are carried out taking into account the requirements of Article 14.1 of Federal Law No. Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; N 53; item 5024; 2002, N 1, item 2; 2003, N 2, item 167; N 43, item 4108; 2004, N 35, item 3607; 2005, N 1, item 25; 2006 , N 1, item 10; 2007, N 43, item 5084; N 49, item 6070; 2008, N 9, item 817; N 29, item 3410; N 30, item 3616; N 52, 6224; 2009, N 18, item 2152; N 30, item 3739; 2010, N 50, item 6609; 2011, N 27, item 3880; N 30, item 4596; N 45, item 6329; N 47, item 6608; N 49, item 7033; 2012, N 29, item 3990; N 30, item 4175; N 53, item 7621; 2013, N 8, item 717; N 19 , item 2331; N 27, item 3460, item . 3475, Art. 3477; No. 48, Art. 6160; No. 52, art. 6986; 2014, N 26, art. 3406; No. 30, art. 4268) by a cashier in the presence of an employee specified in the administrative document of a legal entity, an individual entrepreneur and not carrying out this cash transaction. In this case, the specified employee, prior to conducting a cash transaction, verbally informs an individual who is visually impaired about the nature of the cash transaction and the amount of the transaction (the amount of cash).
If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).
Cash transactions can be carried out by the head.
A legal entity, an individual entrepreneur can conduct cash transactions using software and hardware.
Software and hardware, the design of which provides for the acceptance of Bank of Russia banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a Bank of Russia regulation.
Cash documents can be issued at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of Federal Law No. electronic means of payment" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2003, N 21, art. 1957; 2009, N 23, art. 2776; N 29, art. 3599; 2010, N 31, art. 4161; 2011, N 27, art. 3873; 2012, N 26, item 3447; 2013, N 19, item 2316; N 27, item 3477; N 48, item 6165; 2014, N 19, item 2316; 2015, N 10, item 1421; 2016, N 27, item 4223).
The paying agent, bank paying agent (subagent) draws up a separate incoming cash order for cash accepted in the course of carrying out the activities of a paying agent, bank paying agent (subagent).
Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be issued.
(see text in previous edition)
4.2. Cash documents are issued:
chief accountant;
an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts have been concluded for the provision of accounting services (hereinafter referred to as the accountant);
head (in the absence of the chief accountant and accountant).
4.3. Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as by the cashier.
In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.
4.4. The cashier is provided with a seal (stamp) containing (containing) details confirming the cash transaction (hereinafter referred to as the seal (stamp), as well as specimen signatures of persons authorized to sign cash documents, when registering cash documents on paper.
(see text in previous edition)
In the case of conducting cash transactions and drawing up cash documents by the head, sample signatures of persons authorized to sign cash documents are not issued.
4.5. If there is a senior cashier, operations for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the ledger of funds received and issued by the cashier, indicating the amounts of cash transferred. Entries in the accounting book of funds received and issued by the cashier are made at the time of cash transfer and are confirmed by the signatures of the senior cashier, cashier.
4.6. Cash incoming to the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash desk, a legal entity records in the cash book.
The paying agent, banking paying agent (subagent) maintains a separate cash book for accounting for cash accepted in the course of the activities of a paying agent, bank paying agent (subagent).
Entries in the cash book are made for each incoming cash order, outgoing cash order, issued respectively for received, issued cash (full posting to the cash desk).
(see text in previous edition)
At the end of the working day, the cashier reconciles the actual amount of cash in the cash register with the data of cash documents, the amount of the cash balance reflected in the cash book, and certifies the entries in the cash book with a signature.
(see text in previous edition)
Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who carried out the specified reconciliation.
If during the working day no cash transactions were carried out, entries in the cash book are not made.
Separate subdivisions transfer to the legal entity a copy of the sheet of the cash book in the manner established by the legal entity, taking into account the time period for the preparation of accounting (financial) statements by the legal entity.
Control over the maintenance of the cash book is carried out by the chief accountant (in his absence - the head).
If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, they may not keep a cash book.
4.7. The documents provided for by this Instruction may be drawn up on paper or in electronic form.
Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software (hereinafter referred to as hardware), and signed with handwritten signatures. It is allowed to make corrections to documents drawn up on paper, with the exception of cash documents, containing the date of correction, surnames and initials, as well as signatures of persons who have drawn up documents in which corrections have been made.
Documents in electronic form are drawn up using technical means, taking into account their protection against unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signature" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 15, art. 2036; N 27, art. 3880; 2012, N 29, item 3988; 2013, N 14, item 1668; N 27, item 3463, item 3477; 2014, N 11, item 1098; N 26, item 3390; 2016, N 1, article 65; N 26, article 3889) (hereinafter referred to as the electronic signature). It is not allowed to make corrections to the documents executed in electronic form after signing the said documents.
(see text in previous edition)
The storage of documents drawn up on paper or in electronic form is organized by the head.
5. Acceptance of cash by a legal entity, an individual entrepreneur, including from a person with whom an employment contract or a civil law contract has been concluded (hereinafter referred to as the employee), is carried out according to cash receipt orders.
5.1. Upon receipt of an incoming cash order, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and, when issuing an incoming cash order on paper, its compliance with the sample, except for the case provided for in this Instruction, checks the compliance of the amount of cash , put down in numbers, the amount of cash put down in words, the presence of supporting documents listed in the incoming cash order.
(see text in previous edition)
The cashier accepts cash by sheet, piece counting.
Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.
After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of cash actually received.
If the deposited amount of cash corresponds to the amount indicated in the incoming cash order, the cashier signs the incoming cash order, puts on the receipt for the incoming cash order, issued to the depositor of cash, an imprint of the seal (stamp) and gives him the indicated receipt to the incoming cash order. When issuing an incoming cash order in electronic form, a receipt for the incoming cash order can be sent to the depositor of cash at his request to the e-mail address provided by him.
(see text in previous edition)
If the deposited amount of cash does not correspond to the amount specified in the incoming cash order, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order (if the incoming cash order 0310001 is issued in electronic form, he puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the head) for reissuing the incoming cash order 0310001 to the amount of cash actually deposited.
(see text in previous edition)
(see text in previous edition)
5.3. Acceptance at the cash desk of a legal entity of cash deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a cash receipt order.
6.1. Upon receipt of an expense cash order (payroll, payroll), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and, when drawing up the specified documents on paper, its compliance with the sample, except for the case provided for in in the second paragraph of sub-clause 4.4 of clause 4 of this Instruction, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash on an account cash warrant, the cashier also checks for the presence of supporting documents listed in the cash bill.
(see text in previous edition)
The cashier issues cash after the identification of the cash recipient according to the passport or other identity document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney and identity document presented by the cash recipient. The issuance of cash is carried out by the cashier directly to the recipient of cash indicated in the cash order (payroll, payroll) or in the power of attorney.
When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash order with the data of the identity document with the data of the identity document presented by the authorized person. In the payroll (payroll), before the signature of the person who is entrusted with receiving cash, the cashier makes an entry "by proxy". The power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).
In the case of issuing cash by proxy issued for several payments or for receiving cash from different legal entities, individual entrepreneurs, its copies are made, which are certified in the manner established by the legal entity, individual entrepreneur. A certified copy of the power of attorney is attached to the expenditure cash warrant
Cash transactions- these are the operations of banks for the receipt and issuance of money and valuables to bank customers. Cash is the most liquid asset, but low-yielding. Special purpose cash transactions – uninterrupted customer service.
All cash used to carry out these transactions is called operating cash desk of the bank.
The cash turnover of CBs is regulated by the Bank of Russia, which is the issuing and cash center on the basis of Regulations No. 14P dated January 5, 1998, on the Rules for Organizing Cash Circulation in the Territory of the Russian Federation.
Principles of organization of money circulation:
All business entities keep money on accounts with CIs;
Cash is accepted in accordance with the regulations of the Central Bank of the Russian Federation;
The procedure and terms for the delivery / receipt of cash are established by the Bank in agreement with the client;
Bank customers are set a limit on cash balances;
Banks are set a limit on the operating cash desk.
Cash transactions of the Central Bank of the Russian Federation
Cash transactions of the Central Bank of the Russian Federation are aimed at servicing commercial banks, are carried out on the basis of an agreement and provide:
Rational circulation of cash in the framework of the monetary policy pursued by the bank;
Timely posting and crediting to the relevant accounts of clients cash received at the cash desks of the RCC;
Timely issuance of funds to clients of the Central Bank of the Russian Federation in accordance with their limit requirements for settlements.
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To perform cash transactions, each cash register has turnover cash desk, designed to account for money in circulation (crediting incoming cash and performing debit transactions). The procedure for regulating working cash in the Main Departments of the Bank of Russia (GU) and the RCC includes the rules:
Establishment of limits on revolving cash desks (the overlimit balance is handed over to the RCC through a collector);
Reinforcements of turnover cash desks;
Transfer of overlimit balances from working cash desks to reserve funds;
Exchange of old banknotes.
Coming from KB applications are satisfied subject to availability of funds on the correspondent account before the date of their release. A limit is also set for the cash desk of the RCC itself. If it is not enough, the RCC submits an application to the State Administration to reinforce the turnover cash desk (Fig. 4.13).
Reserve funds- banknotes not yet put into circulation or already withdrawn. RF funds can be used only with the permission of the Bank of Russia.
Rice. 24.Schematic diagram of the reinforcement of the revolving cash desk in
Cash services in a commercial bank
Cash servicing of customers is provided by the CB in accordance with the Regulations on the procedure for conducting cash transactions in credit institutions of the Russian Federation, established by the Bank of Russia No. 199P dated December 11, 2002 and Regulation of the Bank of Russia No. 14P dated 01/05/98.
This procedure includes the rules of cash circulation:
For clients of banks - legal entities;
For commercial banks.
Money can be deposited:
At the bank's cash desks;
Collectors for subsequent delivery to the bank;
Communication enterprises for transfer to bank accounts. Cash withdrawal produced by all economic agencies in the pre
cases of the funds available in their accounts on the basis of a certificate - an application for the need for a certain amount of money for consumption (wages, travel expenses, etc.).
Banks carry out operations with cash in accordance with the approved by the Central Bank on the basis of their draft cash plan. The bank's cash planning is based on the customers' cash orders (Fig. 25).
about the stored premises, otherwise they do not receive permission to conduct cash transactions.
Department of cash operations The bank includes the following operating cash desks:
Receipts - cash acceptance (Fig. 28);
Expenditure - the issuance of money (Fig. 29);
Income and expenditure (for banks where the volume of transactions is small);
Evening (customer service, working with cash in the evening and at night);
To exchange money;
To recalculate cash receipts.
Acceptance and issuance of money is possible only on the basis of an order of an accounting and operational employee, issued cash documents(incoming and outgoing), which must have the signatures of the relevant officials of the bank 1 .
To ensure the safety of valuables and the proper organization of cash work, cash transactions are under constant control.
Forms of control:
Current (internal);
external revisions.
and monetary documents.
In the Russian Federation, cash transactions are regulated by the Bank of Russia. The main document for credit institutions is the regulation of the Central Bank of the Russian Federation No. 318-P dated April 24, 2008 "On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation", for all other legal entities - "The procedure for conducting cash transactions in the Russian Federation" (approved by the decision of the Board of Directors of the Central Bank on September 22, 1993 No. 40).
At enterprises, a special employee is responsible for working with the cashier - a cashier (or - in small organizations - an accountant-cashier). An agreement must be signed with this person on full liability for the preservation of money and monetary documents. Cash and monetary documents are stored in the cash desk - a specially equipped room or a safe.
The basic rules that must be followed when making cash transactions can be summarized in four points. Moreover, most of the fines are imposed for violation of these rules.
Compliance with the cash balance limit. This limit is agreed with the bank that carries out the settlement of accounts of the organization. Every year, organizations must submit the calculation of the maximum allowable balance at the end of the working day at the cash desk in the appropriate form to the bank for approval. If this is not done, it is considered that the cash balance limit on hand is equal to zero, i.e., all money in full must be deposited in the bank daily. At the same time, most accountants of small enterprises solve the problem in the simplest and most legal way: those funds that cannot be kept at the cash desk are issued under the report of employees, for example, the head or owner of the company.
Use of cash must be agreed with the bank and limited to a specific list of expenses for the payment of salaries, benefits, bonuses, the purchase of agricultural products, the purchase of containers and things from the population, travel expenses, and household needs. At the same time, it is forbidden to deposit cash from the cash desk of the organization to the bank accounts of other legal entities and individuals.
Compliance with the maximum amount of cash settlements between legal entities, which is regulated by the instruction of the Central Bank of the Russian Federation "On the establishment of the maximum amount of settlements between legal entities" dated June 20, 2007 No. 1843-U. As of autumn 2011, this limit is 100,000 rubles per operation. All payments in excess of this amount must be made in a non-cash form. This restriction applies only to transactions between legal entities, legal entities and individual entrepreneurs, as well as between individual entrepreneurs. At the same time, it does not affect settlements between legal entities and individuals, that is, it does not restrict, for example, the sale of something for cash to an ordinary buyer.
The use of cash registers when selling goods, works, services for cash: in established cases, cash register equipment included in the State Register must be used. Moreover, cash registers should also be used when using bank cards, despite the fact that formally the operation is carried out in a non-cash form.
Violation of the rules for conducting cash transactions on the basis of Art. 15.1 of the Code of Administrative Offenses is punishable by a fine of 4,000 to 5,000 rubles for officials and from 40,000 to 50,000 for the organization itself.
The legislator assigned the competence to organize cash circulation on the territory of the Russian Federation, as well as the functions of determining the procedure for conducting cash transactions, to the Bank of Russia (Article 34 of Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" ).
The regulatory legal documents that regulate cash circulation in the Russian Federation and determine the procedure for conducting cash transactions are:
- "Regulations on the rules for organizing cash circulation in the territory of the Russian Federation" dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, minutes No. 47);
- "The procedure for conducting cash transactions in the Russian Federation", approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 (Letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18 "On approval of the "Procedure for conducting cash transactions in the Russian Federation") (Hereinafter referred to as the Procedure for Conducting Cash Transactions in the Russian Federation).
The procedure for conducting cash transactions in the Russian Federation contains general provisions on the procedure for conducting cash transactions and establishes procedural rules for the following sections:
Acceptance, issuance of cash and execution of cash documents;
Keeping a cash book and storing money;
Auditing the cash register and monitoring compliance with cash discipline.
The Central Bank of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation), in accordance with the powers granted, establishes some conditions for the circulation of money and explains the features of the application in practice of the provisions of the "Procedure for conducting cash transactions", for example - see:
Directive of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities in one transaction”;
Letter of the Central Bank of the Russian Federation dated February 17, 1994 No. 14-4/35 “On clarifications on the application of the “Procedure for conducting cash transactions in the Russian Federation”;
Letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4 / 95 "On clarifications on certain issues of the "Procedure for conducting cash transactions in the Russian Federation" and the conditions for working with cash."
The Ministry of Finance of the Russian Federation develops and approves accounting regulations and rules for keeping records of business transactions that are mandatory for use by all organizations (except for the Central Bank of the Russian Federation and credit organizations) located on the territory of the Russian Federation.
The State Committee of the Russian Federation on Statistics (Goskomstat of the Russian Federation - a federal body participating within its powers in the regulation of accounting) approves unified forms of primary accounting documentation for accounting for cash transactions.
Speaking of cash transactions, always means actions related to payments made by cash.
In accordance with the Constitution of the Russian Federation (Article 75), the legislator recognizes the ruble as legal tender, mandatory for acceptance at face value throughout the Russian Federation (Article 140 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation)), and also includes money in the list of objects civil rights (Article 128 of the Civil Code of the Russian Federation).
Cash settlements are settlements in which cash actually participates, and which can be made in a single form - by transferring them in fulfillment of any civil law obligation.
Civil legislation, establishing general rules for cash settlements, uses a differentiated approach depending on who is the subject of such settlements (Article 861 of the Civil Code of the Russian Federation).
Citizens outside their own entrepreneurial activities can carry out cash settlements among themselves or with legal entities without restrictions.
When carrying out entrepreneurial activities, citizens can make cash payments between themselves or with legal entities, but in accordance with legislative requirements.
Legal entities have the right to make settlements among themselves in cash in cases where this is not prohibited by law.
Guided by the decision of the Board of Directors of the Central Bank of the Russian Federation, the Central Bank of Russia established the maximum amount of cash settlements between legal entities for one transaction in the amount of 60,000 (sixty thousand) rubles (Instruction of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements money in the Russian Federation between legal entities in one transaction”). At the same time, it was officially explained in the Letter of the Central Bank of the Russian Federation dated July 2, 2002 No. 85-T, the Tax Ministry of the Russian Federation dated July 1, 2002 No. 24-2-02 / 252 "On the issues of cash settlements between legal entities" cash settlements carried out between legal entities under one or several monetary documents under one agreement cannot exceed the maximum amount of cash settlements.
Taking into account the requirement of the Central Bank of Russia - for all "economic agencies" to apply the mandatory rules for cash transactions, and also in view of their (rules) importance and sufficiently detailed presentation in a regulatory legal act, the authors consider it necessary to cite in this book the text of the document - "The procedure for conducting cash transactions in the Russian Federation”, which includes the following sections:
1. General Provisions;
2. Acceptance, issuance of cash and execution of cash documents;
3. Keeping a cash book and storing money;
4. Audit cash desk and control over observance of cash discipline.
Note.
The following appendices to the document - The procedure for conducting cash transactions in the Russian Federation are given in the appendix to this book:
"Appendix #1. Signs of solvency of banknotes and coins of the Bank of Russia”;
"Appendix No. 3. Uniform requirements for technical strength and equipment with signaling of the premises of cash desks of enterprises”;
“Appendix No. 4. Act of revision of cash.
PROCEDURE FOR CARRYING OUT CASH OPERATIONS IN THE RUSSIAN FEDERATION
1. GENERAL PROVISIONS
"one. Enterprises, associations, organizations and institutions (hereinafter referred to as enterprises), regardless of their organizational and legal forms and scope of activity, are obliged to keep free funds in banking institutions (hereinafter referred to as banks).
2. Enterprises settle their obligations with other enterprises, as a rule, by bank transfer through banks or use other forms of cashless payments established by the Bank of Russia in accordance with the legislation of the Russian Federation.
3. To carry out cash settlements, each enterprise must have a cash desk and keep a cash book in the prescribed form.
Acceptance of cash by enterprises when making settlements with the population is carried out with the obligatory use of cash registers.
Note.
On the use of cash registers - see Section No. 2 of this book.
"four. Cash received by businesses from banks is spent on the purposes indicated on the check.
5. Enterprises may have cash in their cash desks within the limits set by banks, in agreement with the heads of enterprises. If necessary, limits on cash balances are reviewed.
6. Enterprises are obliged to hand over to the bank all cash in excess of the established limits on the balance of cash on hand in the manner and terms agreed with the servicing banks.
Cash can be handed over to day and evening cash desks of banks, collectors and joint cash desks at enterprises for subsequent delivery to the bank, as well as to communication enterprises for transfer to bank accounts on the basis of concluded agreements.
7. Enterprises that have a constant cash income, in agreement with the banks serving them, can spend it on wages and the payment of social and labor benefits (subsequently - wages), the purchase of agricultural products, the purchase of containers and things from the population.
Note.
In accordance with the letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4 / 95 “On clarifications on certain issues of the “Procedure for conducting cash transactions in the Russian Federation” and the conditions for working with cash”, the purchase of agricultural products is carried out in accordance with the statutory activities of the enterprise or a license to carry out this type of activity.
The issuance of cash from the cash desks of banks for the purchase of agricultural products from the population is carried out without restrictions.
In accordance with paragraph 3 of Article 845 of the Civil Code of the Russian Federation, the bank is not entitled to determine and control the directions of use of the client's funds and establish other restrictions not provided for by law or the bank account agreement on its right to dispose of the funds at its own discretion.
The intended use of the funds received by the enterprise is checked by the servicing institution of the bank in the subsequent order upon entering the place on the issues of compliance by the enterprises with the conditions for working with cash and the procedure for conducting cash transactions.
The basis for determining the validity of spending funds by enterprises for these purposes and their confirmation can be a cost estimate, charter, regulation, decision to establish an enterprise or an agreement of founders, licenses for certain types of activities and other documents, agreements (contracts), reports of accountable persons on spending cash received for the purchase of agricultural products.
When deciding on the issuance of cash for the purposes indicated in the check, banks may request the necessary documents from the serviced enterprises.
Enterprises do not have the right to accumulate cash in their cash desks in excess of the established limits for future expenses, including wages.
8. The issuance of money from the proceeds of some enterprises that have a constant cash receipts for the needs of others is allowed in remote areas where there are no banks, on the basis of an agreement between enterprises in agreement with the banks serving these enterprises.
9. Enterprises have the right to keep cash in their cash desks in excess of the established limits only for wages, social insurance benefits and scholarships for no more than 3 working days (for enterprises located in the Far North and equivalent areas - up to 5 days), including the day the money was received at the bank.
10. The issuance of cash under the report is made from the cash desks of enterprises.
In case of temporary absence of cash desks at enterprises, it is allowed to issue, in agreement with the bank, cashiers of enterprises or persons replacing them with checks for receiving cash directly from the bank's cash desk.
11. Enterprises issue cash against the report on economic and operating expenses, as well as on the expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual divisions of economic organizations, including branches that are not on an independent balance sheet and are outside the area of activity organizations in the amount and for the period determined by the heads of enterprises.
The issuance of cash against the report on expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes.
Persons who have received cash on account are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final settlement on them.
The issuance of cash under the report is made subject to the full report of a particular accountable person on the advance payment previously issued to him.
The transfer of cash issued under the report by one person to another is prohibited.
12. Cash transactions are formalized in standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation.
13. When accepting banknotes and coins for payments, cashiers of enterprises are required to be guided by the Signs and rules for determining the solvency of banknotes (banknotes) and coins of the Bank of Russia (Appendix No. 1) established by the Central Bank of the Russian Federation.
Acceptance of cash by cash desks of enterprises is carried out according to cash receipt orders signed by the chief accountant or a person authorized to do so by a written order of the head of the enterprise.
On receipt of money, a receipt is issued to the incoming cash order signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.
14. The issuance of cash from the cash desks of enterprises is carried out according to cash orders or duly executed other documents (payrolls (settlement and payment), applications for the issuance of money, invoices and others) with the imposition of a stamp on these documents with the details of the cash order. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so.
In cases where the documents, applications, invoices and other documents attached to the outgoing cash warrants have a permission inscription of the head of the enterprise, his signature on the outgoing cash warrants is not required.
Procurement organizations can issue cash to deliverers of agricultural products and raw materials, followed by drawing up, at the end of the working day, a general expenditure cash order for all amounts issued per day on procurement receipts.
In centralized accounting departments, one is compiled for the total amount of wages issued, the date and number of which are affixed to each payroll (payroll) statement.
15. When issuing money under an expenditure cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient, records the name and number of the document, by whom and when it was issued and selects the receipt of the recipient. If a document replacing an expenditure cash warrant is drawn up for issuing money to several persons, then the recipients also present the indicated documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case, the data of the identity document are not recorded on the monetary document replacing the cash expenditure order.
At the enterprise, the issuance of money can be carried out according to a certificate issued by this enterprise, if it contains a photograph and a personal signature of the owner.
A receipt for receiving money can be made by the recipient only with his own hand in ink or a ballpoint pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money according to the payment (settlement and payment) statement, the amount is not indicated in words.
16. The issuance of money to persons who are not on the payroll of the enterprise is carried out according to expenditure cash orders issued separately for each person, or according to a separate statement on the basis of concluded agreements.
The issuance of money to persons involved in agricultural and loading and unloading operations, as well as for the elimination of the consequences of natural disasters, can be made according to the statement. The statements are drawn up separately for each organization whose employees were sent to the specified work, and are certified, in addition to the signature of the head and chief accountant of the enterprise - the organizer of the work, by the signature of the authorized representative of the organization.
The cashier issues money only to the person indicated in the cash order or a document replacing it. If the issuance of money is made under a power of attorney drawn up in the prescribed manner, in the text of the order, after the last name, first name and patronymic of the recipient of money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the issuance of money is made according to the statement, before the receipt of the money, the cashier makes the inscription: "By proxy." The issuance of money by proxy is carried out in accordance with the requirements provided for in paragraph 15. The power of attorney remains in the documents of the day, as an attachment to an expenditure cash order or statement.
Note.
A power of attorney is recognized as “executed in accordance with the established procedure”, if it is properly executed in the presence of a notary; it is allowed to use a power of attorney filled in a simple written form, but if it has an administrative inscription (visa) and the signature of the head of the organization (money manager).
“17. Remuneration of labor, payment of social insurance benefits and scholarships is made by the cashier according to pay (settlement and payment) statements without compiling an account cash warrant for each recipient.
On the title (title) page of the pay (settlement and payment) statement, a permissive inscription is made on the issuance of money signed by the head and chief accountant of the enterprise or persons authorized to do so.
In a similar manner, one-time issuance of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money against a report on expenses associated with business trips, to several persons can be issued.
One-time issuance of money for wages to individuals is made, as a rule, according to cash receipts.
18. After the expiration of the terms of remuneration, payment of social insurance benefits and scholarships established by paragraph 9, the cashier must:
a) in the pay (settlement and payment) statement, against the names of persons to whom the said payments have not been made, put a stamp or make a handwritten note: “Deposited”;
b) draw up a register of deposited amounts;
c) at the end of the payroll (payroll) statement, make an inscription on the amounts actually paid and subject to deposit, compare them with the total on the payroll and affix the inscription with your signature. If the money was issued not by the cashier, but by another person, then an inscription is additionally made on the statement: “I issued the money according to the statement (signature)”. The issuance of money by the cashier and the distributor on the same sheet is prohibited;
d) write down the actually paid amount in the cash book and put a stamp on the statements: “Expenditure cash order No. ____”.
The accounting department checks the notes made by the cashier in the payment (settlement and payment) statements, and counts the amounts issued and deposited on them.
The deposited amounts are deposited with the bank, and one general cash order is drawn up for the deposited amounts.
19. Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled in by the accounting department clearly and clearly in ink, ballpoint pen or written out on a machine (writing, computing). Erasures, blots or corrections in these documents are not allowed.
In receipt and expenditure cash orders, the basis for their preparation is indicated and the documents attached to them are listed.
The issuance of receipts and expenditure cash orders or documents replacing them in the hands of persons depositing or receiving money is prohibited.
Receipt and issuance of money on cash orders can be made only on the day they are drawn up.
20. Upon receipt of credit and debit cash orders or documents replacing them, the cashier is obliged to check:
a) the presence and authenticity of the signature of the chief accountant on the documents, and on the expenditure cash warrant or the document replacing it, the permissive inscription (signature) of the head of the enterprise or persons authorized to do so;
b) the correctness of the paperwork;
c) the presence of the applications listed in the documents.
In case of non-compliance with one of these requirements, the cashier returns the documents to the accounting department for proper processing. Receipt and debit cash orders or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are repaid with a stamp or the inscription "Paid" indicating the date (day, month, year).
21. Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of incoming and outgoing cash documents. Expenditure cash orders issued on payment (settlement and payment) statements for wages and other equivalent payments are registered after their issuance.
Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machinogram "Insert sheet of the register of incoming and outgoing cash orders", compiled for the corresponding day, the formation of data for accounting for the movement of funds for the intended purpose is also provided.
22. All receipts and cash withdrawals of the enterprise are recorded in the cash book.
23. Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the enterprise.
When sealing a book with a mastic seal, glue based on liquid glass (“Silicate”, “Stationery”, “Office”, “Liquid glass”), cigarette paper, and stamp ink are used. The printed paper is smeared on both sides with glue, after sealing the book another layer of glue is applied.
Entries in the cash book are kept in 2 copies through carbon paper with ink or a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers.
Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him.
24. Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next date and sends the second tear-off sheet (a copy of the entries in the cash book for the day) to the accounting department as a report of the cashier for the day) with receipts and expenditure cash documents against receipt in cash book.
25. At enterprises, subject to ensuring the complete safety of cash documents, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machinogram "Insert sheet of the cash book". Simultaneously with it, a machine-gram "Cashier's report" is formed. Both named machine-grams must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the form of the cash book.
The numbering of the sheets of the cash book in these machine diagrams is carried out automatically in ascending order from the beginning of the year.
In the “Insert sheet of the cash book” machinogram, the last for each month should automatically print the total number of sheets of the cash book for each month, and the last for the calendar year - the total number of sheets of the cash book for the year.
The cashier, after receiving the machinograms "Cash book insert sheet" and "Cashier's report", is obliged to check the correctness of the preparation of these documents, sign them and transfer the cashier's report, together with incoming and outgoing cash documents, to the accounting department against receipt in the cash book insert sheet.
In order to ensure the safety and ease of use, the machine-grams of the Cash Book Insert Sheet are stored by the cashier separately for each month throughout the year. At the end of the calendar year (or as needed), the machine-grams of the Cash Book Insert Sheet are brochured in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.
26. Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise.
27. The issuance of money from the cash desk, not confirmed by the receipt of the recipient in the cash order or other document replacing it, to justify the balance of cash in the cash desk is not accepted. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by incoming cash orders is considered to be cash surplus and is credited to the company's income.
28. Before the start of the working day, the chief (senior) cashier issues to other cashiers in advance the amount of cash necessary for debit transactions against receipt in the ledger of money received and issued by the cashier.
Cashiers at the end of the working day are obliged to report to the chief (senior) cashier in the advance payment received and in the money accepted according to receipt documents, and hand over the balance of cash and cash documents on the operations performed to the (chief) senior cashier against receipt in the book of accounting accepted and issued by the cashier of money.
For advances received for wages and scholarships, the cashier is obliged to report within the period specified in the payroll for their payment. Until the expiration of this period, cashiers are required to hand over to the cashier the balance of cash that is not issued according to payrolls. This money is handed over in bags, packages and other packages sealed by cashiers to the chief (senior) cashier against receipt, indicating the declared amount.
29. In accordance with paragraph 3, the heads of enterprises are obliged to equip a cash desk (an isolated room designed for receiving, issuing and temporarily storing cash) and ensure the safety of money in the cash desk, as well as when they are delivered from a bank institution and delivered to the bank. In cases where, through the fault of the heads of enterprises, the necessary conditions have not been created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.
The checkout room must be isolated, and the doors to the checkout during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.
Uniform requirements for technical strength and signaling equipment for cash desks of enterprises are given in Appendix No. 3.
Cash desks of enterprises can be insured in accordance with applicable law.
30. All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which, at the end of the working day, are locked with a key and sealed with a cashier's seal. The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates.
Accounted for duplicate keys in packages sealed by cashiers, caskets and other things are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in the act.
If the loss of the key is detected, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.
Keeping cash and other valuables that do not belong to this company at the cash desk is prohibited.
31. Before opening the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working.
In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash desk before the arrival of their employees.
In this case, the head, chief accountant or persons replacing them, as well as the cashier of the enterprise, after obtaining permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash desk. This check must be made before the start of cash transactions.
An act is drawn up on the results of the check in 4 copies, which is signed by all persons participating in the check. The first copy of the act is transferred to the internal affairs bodies, the second is sent to the insurance company, the third is sent to the higher organization (if any), and the fourth remains with the enterprise.
32. After the issuance of an order (decision, resolution) on the appointment of a cashier for work, the head of the enterprise is obliged, against receipt, to familiarize him with the Procedure for conducting cash transactions in the Russian Federation, after which an agreement on full liability is concluded with the cashier.
Note.
The standard form of an agreement on full individual liability was approved by Decree of the Ministry of Labor of the Russian Federation dated December 31, 2002 No. 85 “On approval of the lists of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) liability , as well as standard forms of agreements on full liability”.
33. The cashier, in accordance with the current legislation on the material liability of workers and employees, is fully liable for the safety of all the values \u200b\u200baccepted by him and for damage caused to the enterprise both as a result of deliberate actions and as a result of a negligent or dishonest attitude to his duties.
34. The cashier is prohibited from entrusting the performance of the work entrusted to him to other persons.
35. At enterprises that have one cashier, if it is necessary to temporarily replace him, the execution of the duties of a cashier is assigned to another employee by a written order of the head of the enterprise (decision, resolution). An agreement is concluded with this employee, provided for in paragraph 32.
In the event of a cashier suddenly leaving work (illness, etc.), the values under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the enterprise or in the presence of a commission of persons appointed by the head of the enterprise. An act is drawn up on the results of the recalculation and transfer of values signed by the indicated persons.
36. At enterprises that have a large number of divisions or are serviced by centralized accounting departments, wages, payments of social insurance benefits, scholarships can be made by written order of the head of the enterprise (decision, resolution) by others, except for cashiers, persons with whom an agreement is concluded, provided for in paragraph 32, and to which all the rights and obligations established by this Procedure for cashiers apply.
At small enterprises that do not have a cashier on staff, the duties of the latter may be performed by the chief accountant or other employee on the written order of the head of the enterprise, subject to the conclusion of an agreement with him, provided for in paragraph 32.
37. Within the time limits set by the head of the enterprise, as well as when changing cashiers at each enterprise, a sudden audit of the cash desk is carried out with a full sheet-by-sheet recount of cash and verification of other valuables in the cash desk. The balance of cash on hand is checked against the accounting data in the cash book. For the audit of the cash register, a commission is appointed by order of the head of the enterprise, which draws up an act. If the audit detects a shortage or excess of valuables at the cash desk, the act indicates their amount and the circumstances of the occurrence.
An approximate form of the act of auditing the availability of funds is given in Appendix No. 4.
In the conditions of automated cash book keeping, the correct operation of software tools for processing cash documents should be checked.
38. The founders of enterprises, higher organizations (if any), as well as auditors (auditing firms), in accordance with the concluded agreements, in the production of documentary audits and inspections at enterprises, audit the cash desk and check compliance with cash discipline. At the same time, special attention should be paid to the issue of ensuring the safety of money and valuables.
39. Responsibility for compliance with the Procedure for conducting cash transactions rests with the heads of enterprises, chief accountants and cashiers.
40. Persons guilty of repeated violation of cash discipline are held liable in accordance with the legislation of the Russian Federation.
41. Banks systematically check that enterprises comply with the requirements of the Procedure for Conducting Cash Transactions.
Checks of the Procedure for conducting cash transactions in budgetary organizations are carried out by the relevant financial authorities.
42. Internal affairs bodies, within their competence, check the technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables at enterprises.
43. Proposals and recommendations to eliminate the shortcomings identified during checks of cash discipline, as well as the causes and conditions conducive to the commission of theft and abuse, are mandatory for enterprises.
44. This Procedure for conducting cash transactions is applied by all enterprises in the territory of the Russian Federation, except for banking institutions, institutions and enterprises of the Federal Postal Administration under the Ministry of Communications of the Russian Federation, as well as enterprises and organizations that are not subject to the Law of the RSFSR "On Enterprises and Entrepreneurial activities".
Unified forms of primary accounting documentation for accounting for cash transactions intended for legal entities of all forms of ownership (except for credit institutions providing cash services to individuals and legal entities) were approved by the Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 "On approval of unified forms of primary accounting documentation on accounting of cash transactions, on accounting of inventory results”:
No. KO-1 "Incoming cash order",
No. KO-2 "Expenditure cash warrant",
No. KO-3 "Journal of registration of incoming and outgoing cash documents",
No. KO-4 "Cash book",
No. KO-5 "Book of accounting for funds received and issued by the cashier."
An incoming cash order (form No. KO-1) is used to register the receipt of cash at the cash desk of an organization both in terms of manual data processing methods and when processing information using computer technology.
A receipt for an incoming cash order, drawn up taking into account the requirements of clauses 13 and 19 of the Procedure for Conducting Cash Operations in the Russian Federation, is registered in the register of incoming and outgoing cash documents (form No. KO-3) and is handed over to the person who gave the money, but remains at the cash desk.
In the incoming cash order and the receipt to it, it is indicated:
on the line "Basis" - the content of the business transaction;
on the line "Including" - the amount of VAT (recorded in figures, and if products, works, services are not taxed, the entry "without tax (VAT)" is made);
on the line "Appendix" - the attached primary and other documents are listed with an indication of their numbers and dates of compilation;
in the column "Credit, code of the structural unit" the code of the structural unit to which the funds are received is indicated.
The cashier, having received a receipt order or a document replacing it from the accounting department, is obliged to check it, guided by the requirements of paragraph 20 of the Procedure for Conducting Cash Transactions in the Russian Federation.
Receipt of cash at the cash desk is accompanied by the issuance of a cash receipt receipt
In the event that money is received by the cashier for goods sold, work performed or services rendered, organizations and individual entrepreneurs for whom federal law prescribes the use of cash registers (CRE) when making cash payments and (or) using payment cards, are obliged issue to the buyer (client) a cash receipt printed on a CRE (paragraphs 1 and 4 of Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers in cash settlements and (or) settlements using payment cards "(hereinafter Law No. 54-FZ).
An account cash warrant (form No. KO-2) is used to issue cash from the cash desk of an organization both under the conditions of conventional data processing methods and when processing information using computer technology. An outgoing cash order is drawn up taking into account the requirements of paragraphs 14 - 16, paragraph 4 of paragraph 17, paragraph 19 of the Procedure for conducting cash transactions in the Russian Federation and is registered in the journal of registration of incoming and outgoing cash documents (form No. KO-3).
In cases where the documents (applications, invoices, etc.) attached to the expenditure cash warrants have a permit inscription (visa) of the head of the organization, his signature on the expenditure cash warrants is optional.
In the outgoing cash warrant, the line "Basis" indicates the content of the business transaction, and the line "Appendix" lists the attached primary and other documents, indicating their numbers and dates of compilation.
The cashier, upon receipt from the accounting department of an expense order or a document replacing it, must be guided by the prescription of paragraph 20 of the Procedure for Conducting Cash Transactions in the Russian Federation.
For more information on issues related to primary documents, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Primary Documents".
As a general rule, registration in the journal of Form No. KO-3 of incoming and outgoing cash orders or documents replacing them (payment or settlement - payroll, applications for the issuance of money, invoices, etc.) is carried out by the accounting department before they are transferred to the cash desk.
Registration of an account cash warrant or a document replacing it, as a general rule, is carried out before it is transferred to the cash desk. And only "expenditure cash orders issued on payment (settlement and payment) statements for wages and other equivalent payments registered after issuance. (see paragraph 21 of the Procedure for Conducting Cash Transactions in the Russian Federation).
Cash book No. KO-4 is used to record receipts and cash withdrawals of the organization at the cash desk. The cash book must be drawn up taking into account the requirements of paragraph 23 of the Procedure for conducting cash transactions in the Russian Federation.
Each sheet of the cash book consists of 2 equal parts: one of them (with a horizontal ruler) is filled in by the cashier as the first copy, the second (without horizontal rulers) is filled in by the cashier as the second copy from the front and back sides through carbon paper with ink or a ballpoint pen. The first and second copies of the sheets are numbered with the same numbers. The first copies of the sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as a cashier's report and do not come off until the end of operations for the day.
Records of cash transactions begin on the front side of the inseparable part of the sheet after the line "Balance at the beginning of the day."
Previously, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the detachable part of the sheet is superimposed on the front side of the inseparable part of the sheet and records are continued along the horizontal rulers of the reverse side of the inseparable part of the sheet.
On the procedure for maintaining a cash book, also see paragraphs 24 and 25 of the Procedure for conducting cash transactions in the Russian Federation.
Control over the correct maintenance of the cash book is carried out by the chief accountant of the organization.
The book of accounting for funds received and issued by the cashier (form No. KO-5) is used to account for money issued by the cashier from the cash desk of the organization to other cashiers or an authorized person (distributor), as well as accounting for the return of cash and cash documents for operations performed.
In accordance with the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n "On approval of the regulation on accounting and financial reporting in the Russian Federation", - to ensure the reliability of accounting and financial statements, organizations must make an inventory of property and liabilities, during which their presence is checked and documented, and their condition is determined.
On the procedure for conducting an audit of the cash desk and monitoring compliance with cash discipline, see section 4 of the Procedure for Conducting Cash Operations in the Russian Federation.
Cash can be issued from the cash desk not only on the basis of an expenditure cash warrant, but also on the basis of a payroll or payroll.
These statements are drawn up when issuing salaries to employees of the organization.
In this case, the organization decides on its own which forms of the statement to use:
settlement and payment;
settlement;
payment.
Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” approved standard forms:
for the payroll form No. T-49,
for the payroll form No. T-51,
for the payroll form No. T-53.
After the deadline established by the organization for the issuance of wages and other payments, the cashier is obliged at the end of the payroll to indicate the total paid and deposited (payable, but not paid, but accepted for storage on demand) amounts, reconcile with the total, sign the statement and record the amount actually paid in the cash book. The statement must be signed by the cashier, chief accountant and head of the organization. For the total amount to be paid according to the statement, an expense cash warrant is issued. The number of the expenditure cash warrant and the date of compilation are indicated in the statement. For the deposited amounts handed over to the bank, they constitute one general expenditure cash order.
Payrolls are registered in a special journal (form No. T-53a). Payroll records are kept by the organization for 75 years. The journal is started for one calendar year and is kept in the organization for 5 years.
For general provisions on the limit of the balance of cash on hand, see Section 1 of the Procedure for Conducting Cash Transactions in the Russian Federation.
The procedure for setting a limit on the availability of money in the cash desk of an organization, as well as the procedure and terms for depositing cash with bank institutions for subsequent crediting to the accounts of these organizations, are defined in the Regulations on the rules for organizing cash circulation in the Russian Federation dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, Minutes No. 47).
Organizations, regardless of the organizational and legal form, must keep free funds in banking institutions on appropriate accounts on contractual terms.
Cash funds received at the cash desks of organizations are subject to delivery to banking institutions for subsequent crediting to the accounts of these organizations.
Cash is handed over by organizations to the cash desks of banking institutions directly or through joint cash desks at organizations, as well as using the services of federal postal organizations for transfer to the appropriate accounts in banking institutions. Cash can be handed over by organizations on contractual terms through collection services of banking institutions or specialized collection services licensed by the Bank of Russia to carry out relevant operations for the collection of cash and other valuables.
The procedure and terms for the delivery of cash are established by the servicing institutions of banks for each organization in agreement with their leaders, based on the need to accelerate the turnover of money and their timely receipt at the cash desks on the days of the banking institutions.
This can set the following deadlines for the delivery of cash by organizations:
For organizations located in a settlement where there are banking institutions or federal postal organizations - daily on the day cash is received at the cash desks of organizations;
For organizations that, due to the specifics of their activities and mode of operation, as well as in the absence of an evening collection or an evening cash desk, bank institutions cannot hand over cash to banking institutions or federal postal organizations every day at the end of the working day - the next day;
For organizations located in a settlement where there are no banking institutions or federal postal organizations, as well as those located at a remote distance from them - 1 time in several days.
Cash accepted from individuals for the payment of taxes, insurance and other fees is handed over by administrations and collectors of these payments directly to banking institutions or by transfer through federal postal organizations.
Cash desks of organizations may keep cash within the limits set by the banking institutions servicing them in agreement with the heads of these organizations.
The limit of the balance of cash in the cash register is set annually by banking institutions for all organizations, regardless of the organizational and legal form and field of activity, that have a cash desk and carry out cash settlements.
To establish a limit on the balance of cash at the cash desk, the organization submits to the bank institution that provides its settlement and cash services, the calculation of the established form - “Calculation for setting a cash balance limit for the enterprise and issuing permission to spend cash from the proceeds received by its cash desk”.
For an organization that includes divisions that do not have an independent balance sheet and accounts with banking institutions, a single cash balance limit is set, taking into account these structural divisions. The cash balance limit for structural divisions is brought by order of the head of the organization.
For representative offices, branches and other separate subdivisions of the organization located outside its location, compiling a separate balance sheet and having accounts with banking institutions, the cash balance limit in the cash register is set by servicing institutions of banks at the place where the relevant accounts of structural divisions are opened.
If the organization has several accounts in various banking institutions, the organization, at its discretion, applies to one of the servicing institutions of banks with the expectation of setting a limit on the balance of cash on hand. After setting the cash balance limit in one of the bank institutions, the organization sends a notification about the cash balance limit determined for it to other bank institutions in which its respective accounts are opened. When checking this organization, banking institutions are guided by this limit on the balance of cash on hand.
For an organization that has not submitted a calculation for setting a limit on the cash balance in the cash register to any of the bank's servicing institutions, the cash balance limit is considered zero, and the cash that the organization has not handed over to the bank institutions is in excess of the limit, which entails negative consequences - bringing to administrative responsibility for Article 15.1 of the Code of Administrative Offenses of the Russian Federation.
The limit of the cash balance is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of the mode of its activity, the procedure and terms for the delivery of cash to banking institutions, ensuring the safety and reducing the counter transportation of valuables.
In this case, the cash balance limit can be set:
In the amount necessary to ensure the normal operation of organizations from the morning of the next day;
Within the average daily cash receipts;
Depending on the established deadlines for delivery and the amount of cash proceeds;
Within the limits of the average daily cash consumption (except for wages, social payments and scholarships).
The limits of the balance of cash in the cash desk established by the institution of the bank are communicated in writing to each organization.
The cash balance limit may be reviewed during the year in the prescribed manner at the reasonable request of the organization (in case of changes in the volume of cash turnover, conditions for the delivery of proceeds, and others), as well as in accordance with the bank account agreement.
The organization is obliged to hand over to bank institutions all cash in excess of the established limits on the balance of cash on hand.
For exceptional cases when an organization has the right to keep cash in cash in excess of the established limits, see the provision of clause 9 of the Procedure for conducting cash transactions in the Russian Federation.
The decision on spending by the organization of the cash proceeds coming to its cash desk if it has several accounts in various banking institutions is made in a manner similar to setting a limit on the balance of cash in the cash desk of such an organization.
Organizations shall have the right to receive cash in institutions of banks where appropriate accounts are opened for the purposes established by federal laws, other legal acts in force on the territory of the Russian Federation, and regulations of the Central Bank of the Russian Federation.
The issuance of cash to the organization for wages and payments of a social nature, scholarships are made within the time agreed with the servicing institutions of banks.
The issuance of cash for settlements with dismissed employees and going on vacation, as well as in cases provided for by federal laws and other legal acts in force on the territory of the Russian Federation, is carried out regardless of the terms for paying wages established for the organization.
The founders of organizations, higher organizations (if any), as well as auditors (auditing firms), in accordance with the concluded agreements, in the course of documentary audits and inspections in organizations, have the right to audit the cash desk and check compliance with cash discipline.
Banks, at their own discretion, have the right to check compliance with the requirements of the Procedure for conducting cash transactions in the Russian Federation in the serviced organization.
Checks of conducting cash transactions in budgetary organizations are carried out by the relevant financial authorities.
Internal affairs bodies, within their competence, have the right to check the technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables in organizations.
Note.
Recommendations of the Ministry of Internal Affairs of the Russian Federation on ensuring the safety of funds during their transportation, as well as the Uniform requirements of the Ministry of Internal Affairs of the Russian Federation for technical reinforcement and equipment with signaling of cash registers (Appendices No. 2 and No. 3 to the Procedure for conducting cash transactions in the Russian Federation.
The instructions of the regulatory authorities with proposals and recommendations to eliminate the shortcomings (violations) identified during checks of cash discipline, as well as the causes and conditions conducive to the commission of theft and abuse, are mandatory for all organizations.
This account is intended to summarize information on the amounts of shortages of material assets identified in the process of their preparation, storage and sale, regardless of whether they are subject to attribution to the accounts of production costs or those responsible.
If the organization has a shortage due to a natural disaster, then in this case the amount of the shortage is charged to account 99 “Profit and Loss”as losses of the reporting year (uncompensated losses from natural disasters).
Surplus funds identified during the inventory are qualified as “non-operating income”, are accepted for accounting and are reflected in the accounting entry - Debit of account 50 "Cashier" Credit of account 91-1 "Other income".
In more detail with questions regarding the implementation of cash settlements without the use of cash registers and on the use of cash registers when making cash settlements , You can find in the book of the authors of CJSC “BKR INTERCOM-AUDIT” “Cash transactions. Cash register equipment.
Bank cash operations are operations for receiving and issuing money to customers through the bank's cash desk, operations for transporting money between bank vaults (branches ...), etc., which have strictly regulated procedures and rules for conducting.
Does the procedure for conducting cash transactions of banks of ordinary citizens, i.e. individuals? Yes, it does. After all, each of us periodically visits the bank: to pay taxes and utility bills, to place savings in deposit accounts, to send a money transfer to our loved ones, to process the purchase and sale and storage of precious metals, etc.
In order not to get into an unpleasant situation. you need to know that the conduct of cash transactions in banks is regulated by the Regulation of the Central Bank of Russia for N 318-P dated April 24, 2008 "On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation" . The Regulation came into force on September 01, 2008, and the fourth paragraph of clause 2.11 of the Regulation came into force on January 01, 2009.
Procedure for cash transactions
The Regulation of the Central Bank "On the procedure for conducting cash transactions ..." covers a wide range of issues. It determines and establishes the following order of cash transactions:- The procedure for conducting cash transactions with the currency of the Russian Federation in the form of banknotes and coins of the Bank of Russia (hereinafter referred to as cash) in the course of banking operations and other transactions;
- Procedure for dealing with banknotes of the Bank of Russia that raise doubts about solvency (hereinafter referred to as dubious banknotes of the Bank of Russia);
- Procedure for dealing with banknotes of the Bank of Russia that are insolvent and have no signs of forgery (hereinafter referred to as banknotes of the Bank of Russia that are insolvent);
- The procedure for working with banknotes of the Bank of Russia, the presence of signs of forgery of which does not raise doubts among a cash worker of a credit institution (hereinafter referred to as banknotes of the Bank of Russia having signs of forgery);
- Rules for the storage, transportation and collection of cash in credit institutions on the territory of the Russian Federation.
Features of cash transactions
What features of cash transactions carried out in the bank need to know the customers of banks - individuals? From the Regulation of the Central Bank of Russia for N 318-P dated April 24, 2008 "On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation" for individuals, you basically need to know the following points :- In accordance with paragraph 1.1. Regulations, cash transactions for the acceptance, issuance, exchange, exchange, processing of cash are carried out with individuals who are serviced by a credit institution. In other words, none of the banks has the right to refuse to serve you and to exchange, for example, torn / shabby banknotes or to exchange / exchange small things. True, bank cashiers are very reluctant to exchange coins of small denominations for larger denominations. And so that cashiers do not have reasons to refuse to exchange small coins (5, 10, 50 kopecks) for a larger bill, it is best to bring coins sorted by value to the bank. Some transactions may be charged.
- In accordance with clause 2.9. carrying out incoming or outgoing cash transactions, the cashier's employees of a credit institution shall affix an imprint of the cash desk stamp on incoming or outgoing cash documents. When accepting, dispensing cash in the post-operational time of a credit institution, cash workers affix an imprint of the cash desk stamp with distinctive features indicating that the transactions were carried out in the post-operational time of the credit institution.
Instead of a cashier's stamp on incoming, outgoing cash documents, an imprint of the software and hardware tool can be affixed, with the use of which the registration of incoming, outgoing cash transactions was carried out.
- In accordance with paragraph 2.10. Regulations, cash workers in the implementation of cash transactions are prohibited from:
- carry out customer orders for cash transactions on bank accounts, accounts on deposits (deposits), bypassing accountants, in the absence of a control system provided for in paragraph 2.6 of these Regulations;
- remove from the client's field of vision the cash received from him, issued to him, documents until the end of the transaction and the issuance to the client of a copy of the incoming, outgoing cash document signed by the cashier with an imprint of the cash desk stamp;
- keep cash previously accepted from customers on the desktop of a cash worker;
- destroy, cancel dubious banknotes of the Bank of Russia that have signs of forgery, including by stamping, punching holes, cutting, as well as issuing, returning them to the client.
Carrying out cash transactions
Practically in all cash desks of the bank there is a sign: - "Count the money without leaving the cash desk." And it is right. It is believed that if the client moved away from the cash register, then he could already change, replace, combine banknotes with unverified ones, etc. You will no longer be able to prove the opposite. Therefore, it is worth observing the “tacit” ritual when conducting cash transactions, namely:- Approach the cash window, and if the cashier has not yet removed the money from the previous operation from the table or is talking on the phone, then do not rush to submit your documents and money;
- Submit a token, or receipts and expenditure documents and a passport for verification;
- Only then, if the operation on arrival is carried out, submit money;
- To avoid misunderstandings, carefully observe the procedure for recounting money and checking the solvency of banknotes.
- When receiving money from the cash register, without leaving the cash register, count the cash. Feel free to do this - money loves an account, even if the cashier counted the issued bills in front of you.
- Doubtful, damaged or inked banknotes, ask for a replacement or check their authenticity through a money checker.
- When receiving a large amount without leaving the cash desk, check the authenticity of banknotes on your device or demand that the cashier do such a check before your eyes. This is especially true for large denomination banknotes. The cashier is obliged to do this at your request. Some banks even provide a machine for your verification.
- If the issuance of money was accompanied by an entry in the savings book, then, also, without leaving the cash desk, check whether the amount spent on the savings book corresponds to the amount of money received / handed over.
For information: Regulation of the Central Bank of Russia N 318-P dated April 24, 2008 "On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation" was registered with the Ministry of Justice of the Russian Federation on May 26, 2008 year (registration N 11751) and published in the Bulletin of the Bank of Russia, N 29-30, dated 06/06/2008. The full text can be downloaded from the website: