What stamps should be put on cash documents. Stamp "canceled" on annexes to the advance report
How to register the purchase of goods (works, services) through accountable person... What documents should the employee attach. The stamp “canceled” on annexes to the advance report.
Question: The accountable person submits to the accounting department an advance report with cash receipts (they buy stationery, representative, medical examination). Is it necessary to put the stamp "Redeemed" on each cash register receipt attached to the advance report, a number?
Answer: No, there is currently no such requirement in the legislation. Neither the Methodological Instructions approved by order of the Ministry of Finance dated March 30, 2015 No. 52n, nor the Bank of Russia Ordinance No. 3210-U dated March 11, 2014, nor any other regulatory enactments oblige to put the stamp “canceled” on annexes to the advance report.
Justification
How to register the purchase of goods (works, services) through an accountable person
How to check an expense report
Upon receipt of the advance report, fill in the receipt (detachable part of the report) and hand it over to the employee. It is needed to confirm that the report has been accepted for verification. And the check is as follows.
Firstly, control the targeted spending of money. To do this, look for what purposes the employee received money from the organization. These data are indicated in the document that served as the basis for the issuance of the reporting amounts. For example, in a cash outflow order, order, statement, and so on. Then compare the goal with the result according to the documents that the employee attached to his report. If they match, then the money was used for its intended purpose.
Secondly, make sure that you have supporting documents that prove the costs, and also check the correctness of their execution and the calculation of the amounts.
If the employee paid in cash, the confirmation of expenses can be a cash register receipt, a receipt for a cash receipt order, or a form strict accountability... And when making payments by bank card - originals of slips, receipts from electronic ATMs and terminals. The amounts spent by the employee according to the report must correspond to the amounts indicated in the payment documents.
Situation: is it possible to accept as confirmation of the accountable person's expenses only a receipt for an incoming cash order (without a cash register receipt)
Yes, you can.
The employee can attach to the advance report a receipt to the cash receipt order, which was issued by the counterparty (without a cash register receipt). Such a document also confirms that the employee incurred cash expenses.
Tax inspectors often require that the cash receipt be attached to the advance report as the main supporting document (see, for example, the letter of the UMNS of Russia for Moscow dated 12.08.2003 No. 29-12 / 44158). But this requirement is not confirmed by the norms of legislation. Cash order form No. KO-1 is one of the forms of primary accounting documentation. Therefore, a receipt issued to him is the same voucher as a cashier's check. This conclusion is confirmed by the arbitration practice (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District dated 09.12.2005 No. KA-A40 / 12227-05).
What documents should an employee attach
In addition to payment documents, the employee must attach documents confirming the purchase to the advance report. For example, it can be sales receipts, invoices, acts of work performed (services rendered), etc.
Is it possible to accept an employee's advance report for the purchase of materials if only a sales receipt or a sales invoice (without a cash register receipt) is attached to it. An employee bought materials from an UTII payer or an entrepreneur with a patent
Suppose an employee attached only a sales receipt or a sales invoice without a cash register receipt to the expense report. You can accept costs if the seller pays UTII or it is an entrepreneur on the patent system.
UTII payers and entrepreneurs with patents until July 1, 2018 have the right not to apply CCP. Instead of cash register receipts, they give customers sales receipts, receipts, or other documents that confirm the sale of an item. Obligatory details of documents instead of receipts of KKT:
- name, serial number and date of issue of the document;
- name of the organization (full name of the entrepreneur), TIN;
- name and quantity of paid goods (works, services);
- payment amount;
- position, surname and initials of the seller, his personal signature.
This is provided for by paragraph 2.1 of Article 2 of the Law of May 22, 2003 No. 54-FZ and Article 7 of the Law of 03.07.2016 No. 290-FZ.
If you have all of this information on the sales receipt or delivery note, you can accept the expense report. The organization has the right to take such expenses into account when calculating income tax or simplified tax. Otherwise, the cost of materials cannot be recognized as an expense. This is stated in the letters of the Ministry of Finance dated 19.01.2010 No. 03-03-06 / 4/2, dated 11.11.2009 No. 03-01-15 / 10-499, dated 22.10.2009 No. 03-01-15 / 9-470 ...
What documents to confirm the purchase in the online store, if the employee paid for the goods by card
Let's say an employee purchases something for a company from an online store. He paid for the purchase with his by credit card... Then let him attach a check and a bank statement to the expense report.
Regular stores and Internet sites issue the same documents upon purchase. The buyer will also receive a check - cash or sales receipt. It is better to confirm additional expenses with a bank statement of the employee. This follows from the instructions of the Central Bank of 03/11/2014 No. 3210-U.
How to check a cashier's receipt
From July 1, 2017, sellers are required to apply the online CCP. See the table for the list of required details that must now be in the check. For employees who go on business trips and receive money against the report, issue instructions on how to check cashier's receipts.
Situation: Is it possible to accept an employee's advance report on the purchase of materials if only a cashier's receipt is attached to it (without a sales receipt, invoice)
Yes, you can.
But for this you need to independently draw up an additional document confirming the receipt of valuables (see, for example, the resolution of the Federal Antimonopoly Service of the West Siberian District of February 25, 2004 No. F04 / 953-206 / A45-2004).
For example, upon receipt of materials, you can draw up an act of acceptance of materials in the form approved by the head of the organization, for example, in the form No. M-7 (part 4 of article 9 of the Law of 06.12.2011 No. 402-FZ, resolution of the State Statistics Committee of 30.10.1997 No. 71a).
It is necessary to draw up such a document, since the cashier's check confirms only the amount that the employee spent. On its basis, the values acquired through the employee cannot be taken into account. Cash register receipt does not contain such a mandatory requisite of the primary document as the signatures of the responsible persons (part 2 of article 9 of the Law of 06.12.2011 No. 402-FZ).
What documents need to be attached to the advance report if the accountable employee acquires material values in the market from an individual
Having bought property from a person, draw up a document, the form of which you develop yourself. Indeed, unlike a purchase from an organization or an entrepreneur for a situation when a thing is acquired from a person, there are no unified forms. Such a document can be, for example,
How to correctly draw up cash receipts and receipts?
In the Procedurecash transactions in Russian Federation it is indicated that cash receipts and cash receipts or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are canceled with a stamp or the inscription "Paid" indicating the date (date, month, year). The bank told us that on expense orders stamped “Redeemed”, “Paid” on payrolls, and “Received” on credit notes.
Is it so? Is it possible to put the stamp “Redeemed” on all documents? If it is necessary to put a stamp on the attached documents, then is it necessary to put a stamp on separate expense orders, for example, for the issuance of money against a report? Our organization is located on the simplified tax system.
Procedure for maintaining cash transactions in the Russian Federation was approved in accordance with the Law of the Russian Federation of September 25, 1992, No. 3537-1 "On monetary system Russian Federation".
According to Art. 15 of this Law, the Bank of Russia (Central Bank of the Russian Federation) was entrusted with determining the procedure for maintaining cash transactions.
Currently, this Law is not in effect, but a similar provision is contained in Art. 34 of the Federal Law of the Russian Federation of July 10, 2002, No. 86-FZ "On Central Bank Russian Federation (Bank of Russia) ": for the purpose of organizing cash on the territory of the Russian Federation money circulation the Bank of Russia is responsible for determining the procedure for maintainingcash transactions .
In accordance with paragraphs 13, 14 of the Procedure cash transactions cash is accepted by the cash desks of enterprises on incoming cash orders, signed by the chief accountant or by a person authorized in writing by the head of the enterprise.
Acceptance of money is issued cash receipt receiptsigned by the chief accountant or a person authorized to do so and the cashier, certified by the seal (stamp) of the cashier or a print from a cash register.
Cash withdrawal from cash registers of enterprises produced or properly executed other documents(payroll (settlement and payment), applications for the issuance of money, accounts, etc.) with imposition stamp on these documents with the details of the cash outflow order. Documents for issuing money must be signed by the head, chief accountant of the enterprise or by persons authorized to do so.
Remuneration of labor, payment of benefits for social insurance and the scholarship is made by the cashier on payroll (settlement and payment) statements without drawing up an expense cash order for each recipient.
On the title (title) page of the payment (settlement and payment) statement, an authorization 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 labor remuneration (when going on vacation, illness, etc.) can be issued, as well as the issuance of deposited amounts and money under the report for expenses related to business trips, to several persons.
One-time payments of money for wages to individuals are made, as a rule, on cash outflow orders(Clause 17 of the Procedure for maintaining cash transactions).
According to clause 20 of the Procedure cash transactions cash receipts and receipts or replacing documents immediately after receiving or issuing money on them, they are signed by the cashier, and the documents attached to them are redeemed with a stamp or the inscription "Paid" indicating the date (day, month, year).
Thus, incoming and outgoing cash orders are signed by the cashier, it is not necessary to put the “Paid” stamp on them.
On documents attached to cash receipts and receipts(statements, invoices, powers of attorney for the issuance of money, receipts for receipts, etc.), the stamp "Paid" is placed in mandatory .
In practice, organizations put the stamp "Paid" both on the documents attached to cash orders and on the cash orders themselves, which is not a violation, since the Procedure for maintaining cash transactions does not contain a ban on cancellation of incoming and outgoing cash orders with the stamp "Paid".
The bank that gave you explanations could be guided by clause 2.21 of the Regulations on documents and workflow in accounting, approved by the Ministry of Finance of the USSR dated July 27, 1983, No. 105, according to which all documents attached to cash receipts and receipts, as well as documents that served basis for accrual wages, are subject to mandatory cancellation with a stamp or handwritten inscription "Received" or "Paid" with the date (day, month, year).
But, as already noted, the function of determining the order of cash transactions assigned to the Central Bank of the Russian Federation, therefore, the procedure for maintaining cash transactions in the Russian Federation, and not a document of the USSR Ministry of Finance.
Want to know more? ..
Do I need it before 06/01/2014. put the stamp "Received" in cash receipts, and "Issued" on cash receipts? And what is the order - after 06/01/2014.?
But the cashier's stamp is not needed at all on the expense documents, since the Regulation No. 373-P does not require this.
From 01.06.2014, the instructions of the Bank of Russia No. 3210-U dated March 11, 2014 are in effect. Clause 4.4, clause 5.1 of Instruction No. 3210-U). That is, the cashier can be issued a stamp, the details of which are at the level normative act not uniquely defined. It can be either the “Paid” stamp or the “Received” stamp.
As for the RSC, then, as in the first case, the affixing of a stamp (seal) on the document is not provided for by the Instructions. Therefore, the stamp is not stamped in the consumable.
The rationale for this position is given below in the materials of the Glavbukh System
Receipt cash order
When receiving money at the cash desk, you need to issue a cash receipt voucher in the form No. KO-1 (). This document is executed in one copy.
The form of the incoming cash order consists of two parts: directly the incoming cash order and the detachable part - the receipt. Give the receipt to the person who deposited the money.
Specify the content of the business transaction in the receipt note and the receipt for it on the "Basis" line. For example, "payment under contract No. 123 dated September 12, 2014". In the line “Including”, indicate the amount of VAT in figures or write “Without VAT”. In the line "Attachment" list the documents attached to the cash receipt order.
Receipt cash order must be signed by the chief accountant or accountant, and in their absence - by the head of the organization (entrepreneur), cashier. On the basis of the administrative document, the obligation to sign cash documents for the accountant may be assigned to another employee of the organization. The candidacy of an authorized employee is agreed with the chief accountant (if any). If the manager (entrepreneur) conducts cash transactions and draws up the documents personally, then the cash documents are signed by him.
Account cash warrant
Issue money from the cash desk, issue an expense cash order according to the form No. KO-2 (). This document is drawn up in one copy.
If the money is issued to the employee on account of the report, then draw up the cash outflow order on the basis of his written application, drawn up in any form. Accept the application only if it is signed by the manager and it contains an entry:
- about the amount of cash issued on account;
- about the period for which cash is issued;
- manager's signature;
- the date.
Corrections in cash documents cannot be made (clause 4.7 of the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U).
The documents | Do I need a seal | Base |
Financial documents | ||
Documents for the accounting of cash transactions |
Mandatory: - on the last page of the cash book (Resolution of the Goskomstat of Russia dated August 18, 1998 No. 88, Methodological guidelines, approved); - on a receipt for an incoming cash order (form KO-1), which is transferred to the depositor (paragraph 5, clause 5.1 of the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U); - in settlement payroll(form T-49), payroll (form T-53) - if the entry “deposited” is not made opposite the names and initials of employees who were not given money (paragraph 3, clause 6.5 of the Bank of Russia directive No. 3210-U) |
Unified forms of primary accounting documentation for accounting of cash transactions, approved by resolutions of the Goskomstat of Russia dated August 18, 1998 No. 88, dated January 5, 2004 No. 1, by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n |
Optional: on all other documents. In particular, on an expense cash order (form KO-2) * and in the accounting book accepted and issued by the cashier Money(form KO-5) |
Situation:How to correctly put a seal (stamp) on a cash receipt order. The answer to this question depends on who the buyer of the goods is.
Place a seal on the part of the letterhead marked with the letters "M.P." so that its imprint is located on the receipt.
The form of the incoming cash order consists of two parts: directly the incoming cash order and the detachable part - the receipt. There are no special rules for the location of the seal imprint (for example, 60% of the imprint on a receipt, and 40% on a receipt note) in the legislation. Therefore, put a seal in the part of the form marked with the letters "MP". Considering that this property is located on the receipt, the seal must be on it. This conclusion can be made on the basis of the decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
The composition of the details that must be placed on the seal (stamp) of the cashier is also not established. Previously, regulations were adopted that regulated this issue, but now they have been canceled (see, for example, the order of the Mayor of Moscow No. 843-RM dated August 25, 1998). Clause 6 of this document establishes a list of details that were previously mandatory:
- full name of the organization in Russian with an indication of the organizational and legal form;
- location;
- main state registration number.
Now this list has been canceled (Moscow government decree of February 8, 2005 No. 65-PP), but it is advisable to publish this information in print. Usually the cashier uses not the main seal of the organization, but the seal for documents or cash register. Therefore, such seals make the appropriate inscription "For documents", "Cash desk" or "For cash documents", etc. (Clause 6.2 of the order of the Mayor of Moscow dated August 25, 1998 No. 843-RM).
Elena Popova
Article:Stamps on primary documents
In what cases is the stamp “Redeemed” put on the primary accounting documents?
Such a stamp can be used when registering cash transactions.
The procedure for conducting cash transactions legal entities regulated by the Ordinance of the Bank of Russia dated March 11, 2014 No. 3210-U. Clause 4.4 of Instructions No. 3210-U stipulates that the cashier is supplied with a seal or stamp that contains the details confirming the cash transaction. So, when accepting money, the cashier signs a cash receipt voucher, puts an imprint of a seal (stamp) on the receipt and issues this receipt to the cash depositor (clause 5.1 of Direction No. 3210-U).
Thus, the cashier can be issued with a stamp, the details of which are not uniquely determined at the level of a normative act.
In my opinion, it can be either the “Paid” stamp or the “Redeemed” stamp.
The mention of the stamp "Redeemed" is contained in clause 4.5 Model rules operation of cash registers when making cash settlements with the population, approved by the Ministry of Finance of Russia on August 30, 1993 No. 104 (applied in the part that does not contradict the Federal Law of May 22, 2003 No. 54-FZ). At the same time, from the text of clause 4.3 of the Standard Rules, it can be concluded that such a stamp is affixed on unused cashier's checks.
Article:Registration of an incoming cash order
How to properly draw up a PKO: whether to put a seal on it, cut off or not a receipt for this document
Neither the Instructions on filling out the PQS form approved by the Resolution of the Goskomstat of Russia dated August 18, 1998 No. 88, nor the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation October 12, 2011 No. 373-P.
In accordance with these documents, the cashier's stamp is sufficient for the PKO.
However, in reality, the absence of a round seal can lead to disputes, as evidenced by arbitration practice, for example, the resolution of the FAS of the East Siberian District of January 22, 2009 No. A33-11360 / 07-F02-7117 / 08.
Therefore, many organizations prefer that receipts to the PKO be certified with a round stamp. Then next to it you need to put the cashier's stamp "Paid" or "Accepted".
The receipt must be torn off and transferred to the one who brings the proceeds from the cash register to the organization's cash desk. This can be a senior cashier, a cashier-operator or another person who implements tourist services (clause 3.2 of the Regulations on the procedure for conducting cash transactions).
The person who donates money to the cashier keeps the receipt as proof that he has handed over all the proceeds.
According to the legislation of the Russian Federation, enterprises and organizations are required to keep accounting records of all business transactions... To solve this problem, we use source documents... Confirmation of the fact of transactions with cash at the cash register of the enterprise is also carried out using primary documents.
Consider the main types of cash documents (hereinafter CA) and what required details they can and should contain.
Types depending on the nature of operations:
- incoming;
- expendable;
- accounting registers containing registration and generalized information from the primary CA listed above.
On the legislative level(Resolution of the Comstat of the Russian Federation No. 88), the following types of design documentation are approved:
- cash receipt order - No. KO1 (hereinafter referred to as PKO);
- cash outflow order - No. KO2 (RKO);
- cash book - No. KO4 (KK);
- register of incoming and outgoing cash documents - No. KO3 (ZhR);
- accounting book of funds received and issued by the cashier - No. KO5 (KVD).
Highlight the main mandatory details of the documents listed above, namely:
- title;
- date of its compilation;
- the name of its originator, in other words, the name of the organization / enterprise;
- Contents of operation;
- quantitative and monetary measurements of the transaction;
- the position of the persons who committed and issued;
- signatures of the persons mentioned above.
Basic requirements for registration
Due to the fact that the approved and the above-mentioned design documents differ from each other, let us consider the rules for the design of each.
Features of PKO registration:
- the essence of the operation is entered in the line "Base";
- the total amount of VAT is entered in the line "Incl." numerically. This line cannot be empty. If the tax is not applied, the phrase “without (VAT)” should be entered;
- data on additional supporting documents (if any) are entered in the PKO in the line "Appendix".
When filling out a cash register, it is necessary to take into account the following nuances:
- Availability additional documents(for example, powers of attorney) are entered in the "Appendix" line with the obligatory indication of the date and number;
- the line "Basis" assumes the reflection of the content of the expense transaction;
- the presence of the manager's signature is optional if it is present on the attached document. For example, if the signature of the director of the enterprise is present on the order along with the resolution "Allow" or "Approved", then the cash settlement can be accepted into work without his signature.
Separately, we will consider the issue of requirements for affixing stamps on RKO and PKO. According to the Decree of the Central Bank of the Russian Federation No. 3210-U dated 03/11/14 on the conduct of cash transactions, there are no mandatory requirements for stamp imprinting, as it was before 2014. Previously, the stamps "Paid" were used on a receipt note and "Redeemed" on an expense note. The current rules imply only the obligatory affixing of a stamp on the tear-off receipt to the PKO. Thus, the stamp "Paid" can be affixed to the receipts to the PKO. The presence of an imprint "Paid" is a confirmation of the actual deposit of money and their posting.
As for the stamp "Redeemed":
- it is affixed on the sheets, for example, when salaries are issued to employees;
- can be used instead of "Paid", for example, if the stamp is lost or missing for another reason.
There are 3 basic rules on how to issue a QC:
- Flash.
- Number. Essence: each sheet is numbered (sequential serial number).
- Seal. Essence: it is necessary to indicate how many sheets are contained in the QC according to the numbering affixed and to certify this inscription. This inscription is placed at the end of the book and is considered certified if there is a signature of the director and chief accountant.
The QC form assumes the presence of 2 parts. Moreover, the second part is tear-off. It serves as a cashier's report at the end of the day and can only be torn off after the end of all transactions.
The name itself answers the question of what this form is intended for, namely the assignment of serial registration numbers to cash documents.
Assumes filling in such information:
- PKO / RKO No., date and amount in Russian rubles numerically;
- columns "Note" are filled in if necessary.
Filling in the KVD is justified if there are several cashiers on the staff of the organization, including the senior one.
Features of the design of KVD:
- the amount transferred by the senior cashier to the subordinate employee is reflected in the line “Issued” or “Handed over”;
- the signatures of both persons must be affixed in the lines “Money received”.
What are the mandatory rules and requirements that must be followed when registering primary design documents:
- Affixing the signatures of the chief accountant and the cashier is mandatory.
- Mandatory presence of a stamp on the tear-off receipt - "Paid".
- The seal (stamp) is not affixed to the cash settlement, but the presence of the recipient's signature is mandatory.
- The design of the CD can be both on paper and in electronic form.
- The electronic version of the document is drawn up using special. technology (computer, printer).
- The paper version is filled by hand with a ballpoint pen, ink or using a typewriter.
- Blank lines that do not contain information are marked with a dash.
Chief accountant - responsible person in the issue of drawing up a CD. In his absence, the manager becomes the person responsible for the preparation of cash documents, which is carried out under his control.
Fixes in CD
The main rule or requirement for CA that should be highlighted is the absence of corrections in the accounting registers.
CD should not contain corrections, blots. In practice, performers make edits to the document using correction fluids. Such actions are not allowed.
Consider the main options for how corrections can be made to cash documents:
- The mistake was made in PKO or RKO.
It is forbidden to make corrections in any way (manually, strikethrough, smearing). The only solution in this case would be to cross out the PKO / RKO with errors and draw up a new one. The damaged (crossed out) order is added to the cashier's report for the day. It is prohibited to carry out an operation of spending or accepting money on the basis of a damaged document.
- An error has been made in the Journals or Cash Book.
It is forbidden to use correction fluid, cleanup.
Corrections are permitted as follows:
- the incorrectly entered inscription is crossed out so that the erroneous inscription can then be read;
- corrections are made above the crossed out inscription by prescribing the correct amount or text;
- next to the corrected or in the free fields of the document, an inscription is affixed: "Corrected" and must be signed by all persons responsible for maintaining and forming the CA;
- signatures are decrypted, and the date of the amendment is indicated;
- corrections are made to all copies.
CD storage
The head organizes and implements the process, determines the storage locations and approves the procedure for the formation and storage of cash documents in the organization. He must ensure such storage conditions that the documents are safe throughout the period established by law.
General requirements in terms of shelf life are established in the Federal Law “On Bukh. accounting ”, according to which the primary documents and CA registers are kept in the archive for at least 5 years. After expiration the deadline they can be destroyed, but on condition that there are no disputes, legal proceedings in force.
It should be noted that the period of 5 years is counted from the date not of the creation of the document, but from the date of the reporting year in which they were formed.
Storage can be organized both in the archive at the enterprise and with the involvement of specialized firms. They hold contractual and fee-based storage for as many years as you need.
The aforementioned law establishes that when conducting cash transactions in electronic form, the storage period for electronic media must also be the same as for paper media - not less than 5 years. An exception is the payroll for which employees are paid. They are stored for 75 years.
Storage of CD should be carried out on the basis of the following rules:
- Documents must be stapled in the context of each day. The deadline for the formation of the stitching is not later than the next working day.
- Inside the stitching, CDs must be selected according to the following order: in ascending order of account numbers. In the sequence, first of all by Dt account, and then by CT.
- All stitching sheets are subject to numbering.
- When transferring to the archive, an inventory is formed indicating the number and name of the CD stitching, an article can be affixed according to the nomenclature approved by the organization.
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