BSO logbook, sample filling. The procedure for accounting and storage of strict reporting forms
Forms strict accountability are subject to accounting. Mandatory rules have been approved by the legislation especially for such accounting. The accounting of strict reporting forms in the accounting department should also be subordinate to the established procedure. This procedure should ensure the safety of the documentation in question. In particular, for the recording and storage of such forms, appropriate responsibilities should be assigned to the person in charge.
Forms of strict reporting
Based on Art. 1.1 of the Federal Law of 22.05.2003 N 54-FZ (hereinafter referred to as the Law on CCP), strict reporting forms are primary accounting forms, the significance of which corresponds to cashier's check... Such forms are generated in electronic form and (or) are issued for printing using a special automated system when making payments for services.
Contains a detailed list of requirements for the strict reporting form and the composition of its details. They are similar to the requirements that legislation imposes on a cashier's check. In particular, paper forms should be easy to read and not lose this property for at least six months.
According to the current version of the Law on CRE in 2017, when making a calculation, a form should be issued in hard copy and (or) an SSO should be sent in electronic form to the subscriber number or e-mail address provided by the client. Such sent and printed SRF is equated to SRF on paper, provided that the information specified in the paper form is identical to the information in the form sent to the buyer in electronic form.
In order to find out how to take into account the strict reporting forms, you should refer to another legal regulation, namely to the Procedure, approved. Decree of the Government of the Russian Federation of 05/06/2008 N 359 (hereinafter referred to as Decree No. 359).
Accounting for documents of strict reporting
The procedure for recording, storing and filling out the relevant documentation is contained in cl. 13 - 20 of Resolution No. 359. It is these norms that regulate exactly how to keep records of SRF.
In particular, management needs to:
- appoint an official responsible for the SSR;
- take measures to create appropriate conditions for storing SRF (in safes, special sealed rooms, etc., making it possible to avoid theft or damage to documents);
- keep records of SRF in a special book filled in in accordance with the established procedure (must be numbered, laced, signed by authorized officials and stamped);
- to create a special commission for the acceptance of strict reporting forms purchased on the side, accompanied by the completion of the corresponding act;
- for the purpose of proper accounting of strict reporting forms, in established cases, conduct their inventory;
- store for at least five years;
- destroy the forms and their backs upon reaching the storage limit on the basis of an act under the control of a specially created commission.
Accounting SRF (transactions)
In order to determine the wiring, you should refer to the Instructions, approved. By order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n. This RLA, in particular, answers the question of which account should be taken into account documents of strict reporting in the accounting department.
According to the specified normative act to account for information on the availability and movement of strict reporting forms, off-balance sheet account 006 is opened. For accounting of forms, a conditional assessment is applied. Analytical accounting is carried out separately for each type of considered documentation.
To write off in accounting BSO and the cost of their production on the outside, you can use 20 or 44 accounts. In case of self-production, the corresponding costs can also be charged to the indicated accounts.
The SSO includes a variety of documents confirming the fact of providing services to the population. It can be:
- tickets to public transport;
- receipts for payment of services;
- vouchers;
- season tickets, etc.
Legislative provisions
All organizations providing services to the public must use KKM or strict reporting forms in their work. This is indicated in the Federal Law of 22.05.03, No. 55-FZ "On the use of cash registers in the implementation of cash settlements and (or) payments using payment cards." According to him, the head of the company can independently choose the most convenient method of settlements with consumers.
The use of the BSO in the work should be based on the Regulation No. 359 of 05/06/2008. on the implementation of cash settlements and (or) settlements using payment cards without using KKM cash registers. It contains basic information about these forms.
If an organization uses SSR in its work, it should have a register of strict reporting forms, which should be completed in a timely manner.
SSO accounting journal, sample filling
BSO accounting journal, sample
Bookkeeping requirements
The obligation to keep the register of the SRF is stipulated by law. Information about this is contained in the Government Decree of 06.05.08. No. 359.
There is no approved form for this document, so organizations can use Form 0504045, which is used in government agencies, or develop their own.
Sample book of accounting BSO, form 0504045
Document pages are stitched and numbered.
The document is maintained by an employee appointed by the order of the head. Usually, this responsibility is assigned to an accountant or cashier. The responsible employee conducts posting, storage of SRF, receiving funds from customers and issuing a form. He is also involved in making entries in the accounting journal.
Internal control over accounting is carried out during the inventory simultaneously with the check of cash balances. External verification is carried out tax authorities... The result of the check is indicated in the act.
Filling procedure
The book is intended for internal accounting BSO. It reflects information about the reception of SRF and their issuance to the responsible officer. The information is grouped with the indication of the SRF details. Information about received, written off and erroneously filled documents is entered. It goes like this:
when entering data on receipt, the date of acceptance, name, series, number and number of forms are indicated. Indicate full name, position and signature responsible person;
the procedure for disposing of forms is drawn up similar to their acceptance;
when writing off, information is entered into the document about the reasons for the write-off and data about the document on the basis of which the sheet was written off (for example, a typographical defect);
erroneously filled sheets of paper should not be thrown away. They must be attached to the journal.
The journal of accounting forms of strict reporting, free of charge
Is there a penalty for not having a magazine?
Refusal to keep the book threatens the head of the company with a fine. This is indicated in Art. 120 of the Tax Code of the Russian Federation and Art. 15.11 Administrative Code.
Entrepreneurs and organizations that sell goods or provide services to the public, accepting cash for payment or bank cards are obliged to settle only through the cash register. All cases when the cash register is allowed not to be used are specifically listed in the law.
One of such cases is the provision of services to the public. In such a situation, both an individual entrepreneur and an organization have the right (and sometimes are obliged) to use the SRF. Some of these forms has approved forms, and in other cases, the organization can develop its own form of SRF using the required details.
In addition to required details which the form must contain, the main requirement for them is their production by typographic method, using special equipment that provides continuous numbering of forms. By purchasing such forms (of a standard or independently developed form), an organization or an entrepreneur is obliged to ensure their accounting, for which the SRF accounting book is used.
What it is?
Many entrepreneurs are looking for a form of the SSO accounting book, but to date, the approved and only correct form of such a book does not exist. There are books printed with typography, but
they are not always commercially available and will not always be convenient for any organization. Therefore, any "granary book" and even an ordinary school notebook can be used as an accounting book.
The register of strict reporting forms allows you to document the receipt and use of forms related to strict reporting. Usually, on the left side of the book, the receipt of forms, which are purchased from the printing house, is noted, indicating their numbers. And on the right side, as the forms are used, they are written off.
The reason for writing off the forms, in addition to their use, may be damage, which is also recorded. It is also possible to write off unused forms, which for any reason will not be used further.
Thus, by checking the SRF accounting book, the controlling organization can establish the “fate” of each specific form.
Who fills out the SRF book and how much is stored?
The procedure for registration and maintenance of the accounting book must be approved by a local act of the organization or entrepreneur. This document must name a specific official who assumes responsibility for receiving, properly storing, recording and issuing strict reporting forms for use in the organization. With this official, they conclude an agreement on full liability. It is this official who makes entries in the ledger as the forms are received and disposed of.
The shelf life of the accounting book is not legally fixed anywhere. However, from the shelf life of the spines, damaged and written off forms, which is 5 years, it can be concluded that the accounting book should be kept, respectively, no less than the last forms, the records of which are contained in it.
Thus, in the order on the accounting and use of forms, you can set the storage period for the accounting book as 5 years from the date of the last entry in it. After this period, the book, along with the spines and damaged and written off forms, must be destroyed. In addition, the destruction of the book is possible no earlier than a month after the last inventory.
How to fill in?
Filling out a book intended for accounting SRF often causes difficulties precisely because its typical form does not exist. The law contains only the most General requirements... So in Regulation No. 359, which regulates the rules for making settlements without using cash registers, it is written that the accounting book must be stitched and fully numbered, each sheet must be signed by the head (entrepreneur) and the chief accountant and have a stamp of the organization (entrepreneur).
With regard to maintaining entries in the ledger, they can be performed in a fairly free form. When the forms are received, a record is made, which should contain information about the organization, where the forms came from, the date, and also in mandatory, numbers of received forms. If the forms (as is most often the case) are bound in books, then it is enough to write down the number of the first and last form in the block.
In the ledger, it is not at all necessary to make entries about every block issued to the buyer. Usually, the forms are issued to the person directly settling with the population in an amount sufficient to work for a certain period. If these are separate forms, then you can to issue every day, if the block is bonded, then the whole block is issued. In this case, again, the date, the numbers of the issued forms are fixed, the signatures of the person responsible for correct guidance ledgers, and the person who received the forms.
Further, the forms can either be used for their intended purpose, then the person in charge hands over the completed stubs. Forms may be damaged. In this case, a corresponding entry is made in the accounting book indicating the reason and number of the damaged form, and the damaged form itself must also be saved.
Sometimes the question arises, what should an entrepreneur who works alone do, how to keep a ledger? Who will issue the forms and to whom? Most often, it is advised to still have two columns, for the issuer and for the received SRF, in which the entrepreneur signs himself. Thus, it gives the SRF to itself, but at the same time the accounting procedure is not violated and you can clearly see all operations on the movement of the SRF.
Inventory
SSO inventory is carried out simultaneously with the inventory of cash at the cash desk within the time limits provided by law, which are made at least once a year, before preparation annual reporting... Also, an inventory can be assigned by order of the head with various purposes and at the time specified by him. It is mandatory to carry out an inventory when changing persons who bear financial responsibility.
In the course of the inventory, the records in the accounting book and the numbers of used and damaged forms are reconciled.
Thus, the SRF accounting book is an important tool for recording and controlling the movement of forms related to strict reporting. Its correct conduct allows you to withstand any external scrutiny and maintain discipline within the organization.
We invite you to watch the video, which discusses what a BSO is and the rules for their accounting.
Very often in their activities individual entrepreneurs and organizations use a cash register or strict reporting forms in work with individuals... In today's article, we will tell you how to keep records of strict reporting forms. Also, from this publication, the reader will learn what a BSO is, what are the rules for their development and printing.
Strict reporting form (SRF) is a document that is used to formalize payments in cash. You can buy ready-made printed form from the printer or create your own letterhead. If forms created independently are used, then they must have a number of mandatory details, which are contained in the Regulation approved by the Decree of the Government of the Russian Federation of May 06, 2008 No. 359 (paragraph 3).
The use of self-developed forms of strict reporting must be approved by order of the head.
It is also important to know that SRF are used only by those LLCs and individual entrepreneurs that provide services to the public.
Thus, having received cash for the service provided, an individual entrepreneur or organization issues a document to the buyer, which is a confirmation of payment. As a rule, these are receipts, tickets or coupons. The above documents are drawn up on the SRF, which are equated to a cash register receipt.
The Regulations approved by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359 contain all the rules for the creation, storage and accounting of strict reporting forms.
SSO forms
As noted above, there are such SSOs, the form of which was developed by the executive authorities. These SRFs include industry-specific forms, namely:
- Railway tickets;
- excursion vouchers.
These forms of strict accountability are approved by the Ministry of Transport and the Ministry of Culture of the Russian Federation.
Most often, both individual entrepreneurs and organizations independently develop a BSO form containing all the necessary, in accordance with the norms of the current legislation, the details listed in the Decree of the Government of the Russian Federation of May 06, 2008 No. 359 (paragraph 3).
Some of these SSR requirements are:
1. Name (individual entrepreneur or LLC).
2. Number (six-digit) and series.
3. Type and cost of the service provided.
4. TIN (individual entrepreneur or LLC).
In addition, the law does not prohibit the use of a borrowed form of strict reporting forms, which was developed by another taxpayer (message of the Federal Tax Service of Russia in Moscow in Letter No. 17-15 / 020721 dated 01.03.2010).
Please note that there is no need to register your chosen SSR option with government agencies. About it in question in the Letter dated January 29, 2013 No. 03-01-15 / 1-14.
The strict reporting form must be approved by the internal document of your organization.
Methods for printing strict reporting forms
There are 2 ways to print BSO:
1. In the printing house (which has the right to issue these forms).
2. Independently (using an automated system).
A modified cash register can become such an automated system. This device, unlike a conventional CCP, does not need to be registered in tax office(Letter of the Federal Tax Service of Russia dated 24.08.2012 No. AS-4-2 / 14038).
Note that an ordinary computer with a printer will not be suitable for printing BSO. This point of view has been repeatedly expressed by officials of the Ministry of Finance of the Russian Federation (for example, Letter dated 25.11.2010 No. 03-01-15 / 8-250).
Accounting and tax accounting BSO
To account for the presence (issuance) of strict reporting forms, off-balance sheet account 006 "Forms of strict reporting" is used. This account keeps records of strict reporting forms at notional value. She is approved in accounting policies organization or individual entrepreneur.
Accounting for SRF made by typographic method
The costs of manufacturing or purchasing strict reporting forms in the printing house are taken into account as part of the costs of common types activities. Expenses are written off to the following expense accounts 20, 25, 26 and 44, reflected by such a posting:
Debit 60 Credit 51 - Paid for the printing house services for the production of SRF (money is transferred for the purchase of SRF).
SRF, which were made in the printing house, are taken into account as follows: the receipt of forms is entered into the acceptance certificate, and their further progress is recorded in the register of strict reporting forms.
There is no uniform form of such a journal. IE or LLC independently develop the form of the journal and maintain it.
The SSO accounting log usually includes such columns as:
1. Date of receipt of forms.
2. The number of received forms.
3. The person who provided the forms.
4. Details of the document.
The journal displays the current balance for each item, including the series and the number of BSO. The remainder must be confirmed by an inventory statement of strict reporting forms.
Sheets should be numbered and laced. The journal is certified by the signature and seal of the head. Keeping records of SRF is similar to keeping a cash book.
At the time of receiving money from a client, an employee of the organization (or individual entrepreneur) fills out the form and indicates the received sum of money... After that, the main part of the completed SRF is transferred to the client. The tear-off part (spine) of the form remains with the employee of the organization (IP). If the form does not have a tear-off part, a copy of the SRF is made.
The amount received from the client is entered into the receipt cash order and is recorded in cash book... A spine or a copy of a strict reporting form is a document that confirms the receipt of cash.
When tax audit, the inspection workers recount the backs or copies of the SRF and make sure that their number coincides with that which was reflected in the register of strict reporting forms. After that, tax officials add up the amounts that are indicated on the backs (copies) of the strict reporting forms and compare them with the amount of proceeds posted on the cash register.
Accounting for SRFs made by ourselves
When SRFs were made using an automated system, the accounting of strict reporting forms is carried out by this system. Thus, the system captures and simultaneously stores information about all forms that have been issued, including their numbers and series. With such a system, there is no need to keep records of SRF.
In case of self-production of SRF, expenses are written off to accounts 20, 25, 26, 44:
Debit 20, 25, 26, 44 Credit 60 - The expenses for the purchase, production of the SRF have been written off.
During the audit, tax inspectors may require you to provide them with data on the issued forms that are stored in the system. According to clause 12 of Regulation No. 359, the taxpayer is obliged to provide this information to the employees of the tax service.
Inspectors check the number of SRF, which is fixed by the system, with the number of backs (copies) of strict reporting forms. After that, the correspondence of the amount on the backs with the amounts indicated on the debit of account 50 is checked.
Accounting SRF for resale
A situation may arise when the accountant at the time of purchase of the forms is not sure how exactly the SRF will be used in the future. That is, they must be reflected on account 10 "Materials".
In case of sale of SRF, they are first transferred to account 41 "Goods". After that, the sale is reflected in the following transactions:
1. Debit 62 Credit 91 - proceeds from the sale of SRF.
2. Debit 91 Credit 68 - VAT accrued on the sale of SSR.
3. Debit 91 Credit 41 - purchase cost / cost of creating realized SRF.
Book of accounting of forms of strict reporting (journal of accounting of SRF)
As it was said above, if SRF are produced by printing method, SRF accounting book should be kept.
Moreover, according to current legislation, an economic entity has the right to independently develop a suitable register of strict reporting forms. The book produced must be numbered and stitched. After that, the manager, the accountant of the organization and the person in charge sign the book and affix it with a seal.
After that, the rules for keeping the book are created, which is fixed by the publication of the corresponding act with the indication of the person responsible for keeping the book. After that, the responsible person and the head of the organization (IP) sign a liability agreement.
Forms are accounted for by their number, series, name, date of receipt.
As mentioned above, SRFs made using automated systems do not require keeping a book.
Accounting book of SRF - a sample of filling
By clicking on the button below, the reader can download a sample of filling out the register of SRF.
All cash transactions of the organization must be carried out through cash registers. Forms of strict accountability (SRF) are required for those institutions that accept cash directly, without using cash registers (Art. 2 54-FZ of 22.05.2003). Budgetary institutions in this matter are no exception. All cash movements made without the use of cash registers are necessarily reflected in a special book - a register for accounting forms of strict reporting, a sample of filling which we will consider step by step.
When to use BSO
They apply in the following cases:
- catering services in educational institutions;
- retail sale of periodicals and related products in kiosks;
- sale of travel tickets;
- realization valuable papers;
- rendering various services to the population, etc.
Where to get the form of the accounting journal of the SSO
The current legislation does not provide for a unified format for keeping a journal, so organizations have the opportunity to independently compile such a register. but budgetary institutions it is recommended to use the unified form 0504045, in which the structural and substantive parts have been worked out, clearly reflecting the movement of strict reporting forms (Order of the Ministry of Finance of the Russian Federation No. 52n of 03/30/2015). You can download the unified register of strict reporting forms for free on our website.
Form according to OKUD 0504045
How to fill
It is necessary to follow certain rules that are established at the legislative level:
- Each sheet of the book should be stitched and numbered in order.
- All sections are signed by the head and Chief Accountant institutions.
- When filling out, not only the name of the BSO is indicated, but also its series and number.
Step 1. First of all, the title page or the head of the document is filled in. Here you must specify the name of the register - the register of strict reporting forms, as well as reporting period... Next, enter the full (short) name of the institution, the necessary details and structural subdivision responsible for keeping the book.
Step 2. After registration title page the tabular section is filled in. The following information must be entered into the table:
- date of receipt or issue of SRF;
- the name of the counterparty;
- details of the document - the grounds for issuing the form;
- quantity, series and number of SRF by arrival;
- quantity, series and number of SRF by consumption;
- the number, series and number of sheets remaining in the institution;
- total values for income, expense and balance.
Inaccuracies, corrections and distortions of information when filling out the book are not allowed. If the responsible employee made a mistake, then the corrections are made as follows: the incorrect information is crossed out, then the correct data and the phrase "Believe the corrected one" are indicated, the signature of the responsible person, stamp and date are put.
Step 3. The completed register of the SSO (you can download a sample free of charge at the end of the article) is numbered and stitched, certified by the signature of the head and the seal (if used in the organization).
Who keeps the ledger
Accounting registers are filled out both in paper form and electronically, using specialized accounting software... The responsible accounting officer keeps a register of SRF, a sample of which we are considering. He is appointed by the order of the head of the organization. Also, in the order, you need to determine the place and storage period of the form.
How much to store
Journal validity period - reporting or taxable period... During the entire period of use, the book is kept in the accounting department. After the end of the use of the register, it must be transferred to the archive and stored for the period specified by the order and local regulations, but not less than 5 years.